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Effect of Budgeting Practices on Financial Performance of Manufacturing Small and Medium Enterprises in Nairobi County, Kenya 预算实践对肯尼亚内罗毕县制造业中小企业财务绩效的影响
Pub Date : 2021-06-11 DOI: 10.4314/JOLTE.V12I1
Marion Mbogo, Macharia Jimmy, C. Olando
Prior studies have asserted that small and medium-sized enterprises (SMEs) have grown and represented most businesses in Kenya. However, these studies continue to establish that 70% of Small-to-Medium sized enterprises (SMEs) in Kenya fail within their first three years of existence. One weakness postulated as a possible cause for this failure rate is poor financial performance. Existing literature has highlighted management accounting practices deployment, including budgeting, costing, and strategic management accounting practices. This is one possible remedy from an array of interventions.  This paper, therefore, aims to investigate the effect of budgeting practices, including planning for cash flows (BP), controlling cash flows (BC), resources allocation (BRA), activity coordination (AC), and   monitoring financial position (MFP) on Financial Performance (FPM) of Manufacturing Small and Medium Enterprises in Nairobi County, Kenya. This research adopted a descriptive research design that used data collected using a self-administered cross-sectional survey. A questionnaire from a randomly selected sample of 156 manufacturing SMEs in the City of Nairobi data was analyzed through structural equation modelling. The results revealed that budgeting practices positively and significantly influence manufacturing SME's financial performance. The findings of this study suggest that the financial performance of a manufacturing SME can be improved by deploying strategic action in budgeting practices in the form of planning for cash flows (BP), controlling cash flows (BC), resources allocation (BRA), activity coordination (AC) and   monitoring financial position (MFP).
先前的研究已经断言,中小型企业(SMEs)已经成长并代表了肯尼亚的大多数企业。然而,这些研究继续表明,肯尼亚70%的中小企业(SMEs)在成立的头三年内倒闭。造成这种失败率的一个可能原因是糟糕的财务表现。现有文献强调了管理会计实践的部署,包括预算,成本核算和战略管理会计实践。这是一系列干预措施中可能的一种补救措施。因此,本文旨在探讨预算实践,包括现金流规划(BP)、现金流控制(BC)、资源分配(BRA)、活动协调(AC)和财务状况监测(MFP)对肯尼亚内罗毕县制造业中小企业财务绩效(FPM)的影响。本研究采用描述性研究设计,使用自我管理的横断面调查收集的数据。本文通过结构方程模型对内罗毕市156家制造业中小企业随机抽取的问卷数据进行了分析。结果表明,预算管理对制造业中小企业的财务绩效有显著的正向影响。本研究的结果表明,制造业中小企业的财务绩效可以通过在预算实践中以计划现金流(BP)、控制现金流(BC)、资源分配(BRA)、活动协调(AC)和监测财务状况(MFP)的形式部署战略行动来改善。
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引用次数: 2
Kenya’s Riverwood film industry: A theoretical postulation 肯尼亚的Riverwood电影产业:一个理论假设
Pub Date : 2020-09-09 DOI: 10.4314/JOLTE.V11I1
Silvester Mutua
This paper gives a brief background to film and cinema in both colonial and postcolonial Kenya, and introduces Kenya’s Riverwood film industry, briefly expounding the theoretical postulates that explain its inception and existence. It is a study is about the history of the Kenyan film story as produced by Riverwood-the Kenya’s film industry domiciled mainly along the vibrant River Road business hub in Nairobi (https://www.google.com/maps/@-1.282,36.827,19z?hl=en).
本文简要介绍了肯尼亚殖民和后殖民时期电影和电影的背景,并介绍了肯尼亚的Riverwood电影产业,简要阐述了解释其产生和存在的理论假设。这是一项关于肯尼亚电影故事历史的研究,由riverwood制作,肯尼亚的电影业主要位于内罗毕充满活力的River Road商业中心(https://www.google.com/maps/@-1.282,36.827,19z?hl=en)。
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引用次数: 1
IBADAN TELEVISION STATIONS’ READINESS FOR DIGITAL TRANSITION 伊巴丹电视台为数字化转型做好了准备
Pub Date : 2019-06-19 DOI: 10.4314/JOLTE.V10I1
O. J. Oyedele
The National Broadcasting Commission’s (NBC) deadline for broadcast stations in Nigeria to switch from analogue to digital broadcasting has spurred the Ministries of Information and Communications, other regulating agencies and the broadcasting industry to be working round the clock to actualize the objective. This development has come after many failed deadlines for achieving the global mandate set by the International Telecommunication Union (ITU), and the June 17, 2017 deadline of the regional Economic Commission of West African States (ECOWAS). This study assessed the readiness of selected television stations for this digital transmission. 108 staff of the African Independent Television (AIT), Nigerian Television Authority (NTA) Ibadan Network Centre, MITV, Broadcasting Television of Oyo State (BCOS), Galaxy Television and New Frontiers Television, in Ibadan filled questionnaire copies on staff training, content production, and provision of equipment for digital broadcasting. Findings show that though the stations face some challenges on these critical areas, they are already taking some bold steps in delivering the promised digital broadcasting experience. All regulators and staff and management of television stations need to set achievable timelines capable of bringing this dream to reality in many of the remaining stations lagging behind. Key words: broadcast, Ibadan, digitization, television
国家广播委员会(NBC)给尼日利亚广播电台设定了从模拟广播转向数字广播的最后期限,这促使信息和通信部、其他监管机构和广播行业夜以继日地工作,以实现这一目标。在此之前,国际电信联盟(ITU)设定的全球任务多次未能在最后期限前完成,西非国家区域经济委员会(西非经共体)的最后期限为2017年6月17日。这项研究评估了选定电视台对这种数字传输的准备情况。来自伊巴丹的非洲独立电视台、尼日利亚电视管理局伊巴丹网络中心、MITV、奥约州广播电视台、银河电视台和新边疆电视台的108名工作人员填写了关于工作人员培训、内容制作和提供数字广播设备的问卷副本。调查结果显示,尽管电视台在这些关键领域面临一些挑战,但他们已经采取了一些大胆的步骤,以提供承诺的数字广播体验。电视台的所有管理人员、工作人员和管理人员都需要制定可实现的时间表,以便在许多落后的电视台实现这一梦想。关键词:广播,伊巴丹,数字化,电视
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引用次数: 1
THE LINGUISTIC LANDSCAPE OF URBAN TANZANIA: AN ACCOUNT OF THE LANGUAGE OF BILLBOARDS AND SHOP-SIGNS IN DISTRICT HEADQUARTERS 坦桑尼亚城市的语言景观:对地区总部广告牌和商店标志语言的描述
Pub Date : 2018-05-03 DOI: 10.4314/JOLTE.V9I1
A. Lusekelo, Chrispina Alphonce
In examination of language use in public domains in Tanzania, this paper articulates the state of multilingualism in the composition of signposts in district headquarters countrywide. The paper challenges the suggestion that Tanzania is primarily a Kiswahili speaking country. It also challenges the suggestion that Tanzania consists of English as an official language with limited domains of use. While it is claimed that ethnic community languages are a vehicular of communication in domains related to informal settings and homesteads, the paper argues for the presence of in linguistic landscape. Findings from five regions of Tanzania, namely, Arusha, Iringa, Kagera, Manyara and Mbeya indicate the dominance of bilingual Kiswahili-English signposts in urban centres. Further, findings display dominance of English-only signposts, which is a good testimony that this public domain makes use of English rather than Kiswahili. Furthermore, on the basis of font-size and font-colour, English words turn more prominent than Kiswahili words. Nonetheless, on the basis of word counts, Kiswahili is significantly used in bilingual signposts than English. Thus, this article concludes that the importance of English surpasses Kiswahili in the language use in bilingual signposts in urban Tanzania.  KEYWORDS : Billboards , Languages of urban Tanzania , Multilingualism , Shop-signs , Tanzania
在检查语言使用在坦桑尼亚公共领域,本文阐明了多语种的组成在全国地区总部的路标的状态。这篇论文对坦桑尼亚主要是一个说斯瓦希里语的国家的说法提出了质疑。它还挑战了坦桑尼亚以英语为官方语言,使用领域有限的说法。虽然少数民族社区语言是非正式环境和家园相关领域的交流工具,但本文认为在语言景观中存在少数民族社区语言。来自坦桑尼亚五个地区,即阿鲁沙、伊林加、卡盖拉、曼亚拉和姆贝亚的调查结果表明,城市中心的斯瓦希里语-英语双语路标占主导地位。此外,调查结果显示,仅使用英语的路标占主导地位,这很好地证明了这个公共领域使用英语而不是斯瓦希里语。此外,在字体大小和字体颜色的基础上,英语单词比斯瓦希里语单词更加突出。尽管如此,根据字数统计,斯瓦希里语在双语路标上的使用要比英语多。因此,本文的结论是,在坦桑尼亚城市双语路标的语言使用中,英语的重要性超过了斯瓦希里语。关键词:广告牌,坦桑尼亚城市语言,多语言,商店招牌,坦桑尼亚
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引用次数: 1
INCORPORATING DIGITAL TECHNOLOGY IN THE TEACHING AND LEARNING OF FRENCH AS A FOREIGN LANGUAGE (FFL) IN TECHNICAL UNIVERSITY OF KENYA 将数位科技纳入肯亚科技大学法语作为外语(ffl)教学
Pub Date : 2017-10-18 DOI: 10.4314/JOLTE.V8I2
T. A. Otieno
Incorporating the latest digital technology into traditional language teaching systems has opened up a wealth of multimedia and interactive applications available to bring teaching methods into the 21st century. In the last 10 years, the world has experienced a sudden increase of technology, and this has had a lot of impact in the teaching of foreign languages. Learners are more conversant, proficient and knowledgeable about the digital world through internet and social media, and through digital devices such as smartphones and computers. This research analyzes how lecturers in Technical University use Technology in their classrooms to motivate the learning of French as a foreign language (FFL). The participants for this research are lecturers of French language who frequently use technology in their classroom to support FFL learning for all the levels. Findings illustrate the potential of technology integration in French classrooms for supporting students’ French language learning in Technical University of Kenya. The attitude towards learning the language has changed; the learners enjoy being in a French classroom when a digital device is incorporated in the lesson.Keywords: Technology, French, foreign language, Learners, Instruction
将最新的数码科技融入传统的语文教学系统,提供了丰富的多媒体和互动应用,使教学方法进入二十一世纪。在过去的10年里,世界经历了科技的突飞猛进,这对外语教学产生了很大的影响。通过互联网和社交媒体,以及智能手机和电脑等数字设备,学习者对数字世界更加熟悉、精通和了解。本研究分析了技术大学的讲师如何在课堂上使用技术来激励法语作为一门外语的学习。这项研究的参与者是法语讲师,他们经常在课堂上使用技术来支持所有级别的FFL学习。研究结果说明了技术整合在法语课堂中支持肯尼亚技术大学学生法语学习的潜力。学习语言的态度已经改变;当数字设备被纳入课程时,学习者喜欢在法语课堂上学习。关键词:技术,法语,外语,学习者,教学
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引用次数: 2
Music as EDAE: Implications for Music Therapy Nigeria 音乐作为EDAE:对尼日利亚音乐治疗的启示
Pub Date : 2012-11-21 DOI: 10.4314/UJAH.V13I1.5
Charles Onomudo Aluede
The use of music under social, political, apolitical, moral, amoral and religious circumstances in Africa is evidenced not just by the quality and quantity of the work done in this area of scholarship but, by the corpus of traditional songs whose texts, when critically examined lead us to important conclusions in forming opinions of their utility. This work examines the use of music in the restoration of good health. In the course of investigation, field work which involves participant observation, library search for relevant literature, interviews and chance talks were employed in eliciting germane information. Interestingly, this paper observes that there is a disconnect between the old use of music in Nigerian societies and its present use. It remarks that this disconnect is possibly the cause for illnesses often experienced in contemporary Nigerian societies. It was  suggested that if music were to uplift and heal man, then it should be culturally relevant,  performed communally, the  repertoire carefully selected to suit the target group and above all,  have a determined duration of performance within a cultural context. KEY WORDS : Prophylactic treatment, Allopathic therapy, ill-health and well-being.
非洲在社会、政治、非政治、道德、非道德和宗教环境下对音乐的使用,不仅体现在这一学术领域所做工作的质量和数量上,而且体现在传统歌曲的语料库上,这些歌曲的文本在经过严格审查后,可以让我们得出重要的结论,形成对它们效用的看法。这部作品探讨了音乐在恢复健康中的作用。在调查过程中,实地工作包括参与观察,图书馆查找相关文献,访谈和偶然谈话,以获取相关信息。有趣的是,本文观察到,在尼日利亚社会中,音乐的旧使用与现在的使用之间存在脱节。它指出,这种脱节可能是当代尼日利亚社会经常经历的疾病的原因。有人建议,如果音乐能够振奋和治愈人类,那么它就应该与文化有关,应该是集体表演,曲目应该精心挑选以适合目标群体,最重要的是,在某种文化背景下有确定的表演时间。关键词:预防治疗,对抗疗法,疾病和福祉。
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引用次数: 4
Youth, creativity and urban life: insights from classics 青年、创意与都市生活:经典解读
Pub Date : 2011-05-30 DOI: 10.4314/JOLTE.V3I1.66727
Frederick K. Iraki
Youth and leadership appear to be antinomical concepts in modern Kenya. Similarly, youth on one side, and creativity and entrepreneurship on the other appear to be strange bed-fellows. The youth are quasi-synonymous with want of leadership, intellectual dullness, indolence, over-reliance on parents and teachers, and lack of enterprise. This phenomenon stands in stark contrast with traditional African ethos and social mores. In traditional African setting, the role of the youth was well defined and demarcated. The youth represented that tranche of age between childhood and adulthood. It symbolized the preparation to assume family and community responsibility. Invariably, it was heralded by a rite of passage. Subsequently, the youth were initiated into various chores and codes of behavior to prime them to take over leadership roles. These included warriors, raiders, elders to adjudicate over disputes, etc. With the advent of urbanization, traditional African life mutates rapidly as the pressure of modern life redefines social roles and responsibilities. The youth is faced with a conflict of cultures, urban poverty, parental neglect, and lack of a social compass to direct their lives. In response to these iniquities, the youth devise strategies, linguistic or otherwise, to cope with this seemingly indifferent and oppressive urban context. This paper attempts to discuss the condition of the youth in Nairobi with a view to documenting the challenges they face and strategies that could help them cope (or overcome) some of the daunting hardships put in their way by the imperatives of a fast uncoordinated mutations of the City. The paper draws inspiration from outstanding authors who have successfully tackled the issue of personal economic prosperity and self-reliance. Success begins with the individual, not society. Key words: self-reliance, prosperity, success, youth, entrepreneurship, urban
在现代肯尼亚,青年和领导似乎是两个对立的概念。同样,年轻人与创造力和企业家精神似乎是一对奇怪的同床共枕。年轻人是缺乏领导力、智力迟钝、懒惰、过度依赖父母和老师、缺乏进取心的代名词。这种现象与传统的非洲精神和社会习俗形成鲜明对比。在传统的非洲环境中,青年的作用是明确界定和划分的。青年代表了童年和成年之间的这段年龄。它象征着承担家庭和社会责任的准备。它总是以一种仪式来预示。随后,这些年轻人开始接受各种各样的家务和行为准则,为他们担任领导角色做好准备。其中包括战士、掠夺者、裁决纠纷的长老等。随着城市化的到来,现代生活的压力重新定义了社会角色和责任,传统的非洲生活迅速发生了变化。这些年轻人面临着文化冲突、城市贫困、父母的忽视,以及缺乏指导他们生活的社会指南针。为了应对这些不公平现象,年轻人想出了语言或其他方式的策略,以应对这种看似冷漠和压迫的城市环境。本文试图讨论内罗毕青年的状况,以记录他们所面临的挑战,以及帮助他们应对(或克服)城市快速不协调突变的必要性所带来的一些艰巨困难的策略。本文从那些成功解决个人经济繁荣和自力更生问题的杰出作家那里获得灵感。成功始于个人,而非社会。关键词:自立,繁荣,成功,青年,创业,城市
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引用次数: 3
Comparative Analysis of the Effects of Organization Development Interventions on Organizational Leadership and Management Practice: A Case Of Green Earth Program (GEP) 组织发展干预对组织领导和管理实践影响的比较分析——以绿色地球项目为例
Pub Date : 2011-05-30 DOI: 10.4314/JOLTE.V3I1.66720
D. Minja
This study was an analytical descriptive research done to assess the effects of organization development interventions on leadership and management practises of Green Earth Program. The theoretical framework was based on the models developed by Kotter and Lippit and the conceptual framework was based on the effects of organization development interventions framework of leading change. A pre- assessment of leadership and management practice at Green Earth was conducted which identified six problem areas or improvement issues. These were: absence of a strong compelling vision and an organization structure that encouraged an unhealthy competitive conflict, failure to involve staff at all levels in decision making especially in areas affecting their work, inadequate information flow (communication), a perceived unfair reward system and lack of human resources management policies and procedures, weak financial accountability practice and lack of financial management policies and procedures. The data from pre- assessment and post assessment were statistically treated using the means. A t-test was also used for the comparison of the pre and post interventions data, for improvements significance at 0.05 alpha levels. The results of the pre and post  intervention assessments showed that the  effects of the interventions was statistically significant. The study findings revealed that the overall mean for pre- assessment was 1.45 while the overall mean for post intervention assessment was 1.81. The overall p value was p=0.000. This was a clear indication that there was a very significant difference between data obtained during pre- assessment and data obtained after post intervention assessment. The above results led to the conclusion that the Organization Development Interventions offered were successful since there was a significant difference in the data before and after the interventions. These results therefore, led to the rejection of the hypothesis which stated that there were no significant differences in the obtained data on the six problems areas before and after the interventions. This hypothesis was to be accepted or rejected at the 0.05 alpha level. Key words: o rganization development Interventions, Organizational leadership, Financial Accountability
本研究是一项分析性描述性研究,旨在评估组织发展干预对绿色地球计划的领导和管理实践的影响。理论框架基于Kotter和Lippit的模型,概念框架基于领导变革的组织发展干预效应框架。我们对“绿色地球”的领导和管理实践进行了预评估,发现了六个问题或需要改进的地方。这些问题是:缺乏强有力的令人信服的愿景和鼓励不健康的竞争冲突的组织结构;各级工作人员未能参与决策,特别是在影响其工作的领域;信息流通(沟通)不足;认为奖励制度不公平;缺乏人力资源管理政策和程序;财务问责制薄弱;缺乏财务管理政策和程序。评估前和评估后的数据采用统计方法进行处理。t检验也用于干预前后数据的比较,在0.05 α水平上改善显著性。干预前后的评估结果显示,干预的效果在统计学上是显著的。研究结果显示,干预前评估的总平均值为1.45,干预后评估的总平均值为1.81。总体p值为p=0.000。这清楚地表明,在干预前评估期间获得的数据与干预后评估后获得的数据之间存在非常显著的差异。以上结果得出的结论是,组织发展干预措施是成功的,因为在干预前后的数据有显著差异。因此,这些结果导致拒绝假设,即在干预之前和之后,在六个问题领域获得的数据没有显着差异。该假设在0.05 α水平上被接受或拒绝。关键词:组织发展干预;组织领导;财务问责
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引用次数: 1
The importance of oral Spanish teaching to multilingual students: A case study of USIU. 西班牙语口语教学对多语种学生的重要性:以USIU为例。
Pub Date : 2011-05-30 DOI: 10.4314/JOLTE.V3I1.66586
Natalia Perez Negro
This paper explores important aspects of teaching Spanish, both spoken and written, to multilingual students, with specific reference to United Sates International University (USIU), a private institution located in Nairobi, Kenya. The beginner students of Spanish at the University speak at least 3 languages, one of which is Kiswahili. This polyglot characteristic, the strong African oral tradition and the fact that Kiswahili and Spanish have similar aspects like pronunciation, offer the students great advantages in learning Spanish. Initially, however, students generally show some resistance to learning the oral skills because their intention is to acquire writing skills. Research conducted for this paper among the University students and the foreign language teachers in Nairobi, provides useful comparisons between two methodologies of teaching Spanish (and probably other foreign languages as well) one of these emphasizes the acquisition of oral skills and the other, which involves a more traditional method of teaching, emphasizes acquisition of written skills. The research findings discussed in this paper offer strategies that can help promote the teaching of spoken Spanish, including the study of the complex grammar at the beginning level. The findings also demonstrate that acquisition of oral skills facilitates the acquisition of knowledge about the Hispanic world culture, and is also crucial to development of higher levels of oral proficiency which is essential to using the language in real life situations. Key words: multilingual, oral skills, second language, learning, strategies.
本文探讨了向多语种学生教授西班牙语的重要方面,包括口语和书面语,并具体参考了位于肯尼亚内罗毕的私立机构美国国际大学(USIU)。大学西班牙语初学者至少会说3种语言,其中一种是斯瓦希里语。这种多语言的特点,强大的非洲口头传统,以及斯瓦希里语和西班牙语在发音等方面的相似之处,为学生学习西班牙语提供了巨大的优势。然而,一开始,学生通常对学习口语技巧表现出一些抵制,因为他们的目的是获得写作技巧。本文对内罗毕大学的学生和外语教师进行了研究,对两种教授西班牙语(可能还有其他外语)的方法进行了有益的比较,其中一种强调口语技能的习得,另一种则涉及更传统的教学方法,强调书面技能的习得。本文讨论的研究结果提供了有助于促进西班牙语口语教学的策略,包括在初级阶段学习复杂语法。研究结果还表明,口语技能的习得有助于获得有关西班牙语世界文化的知识,并且对于提高口语熟练程度至关重要,这对于在现实生活中使用该语言至关重要。关键词:多语,口语技能,第二语言,学习,策略
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引用次数: 0
Language in education and the role of applied linguistics in Kenya 语言在教育和应用语言学在肯尼亚的作用
Pub Date : 2011-05-30 DOI: 10.4314/JOLTE.V3I1.66559
M. Michieka
Language in education has remained a major concern in most African countries, especially those that were formerly colonized by European countries. Several problems that Africa and Kenya in particular, faces are closely tied to the language of education. What is the nature of these problems and whose responsibility is it to solve them?  What is the role of an applied linguist in this linguistically complicated situation in Kenya? The definition of applied linguistics or who an applied linguist is eludes many. This paper does not propose to provide a definition either. Using the varied definitions that exist in literature, a working definition is developed and based on that definition; the paper shows that Kenya has several language issues that call for the services of applied linguists. While the issues range from the national language policies, language in education, multilingualism, second language teaching to language acquisition, the paper narrows the focus to four language-based problems, all of which are closely tied to the language of education. Although no solutions are suggested to these problems, a list of questions is formulated for the applied linguist to research on. Key Words: Language planning, language in education, language policies.
在大多数非洲国家,特别是那些曾经被欧洲国家殖民的国家,教育中的语言仍然是一个主要问题。非洲,尤其是肯尼亚,面临的几个问题与教育语言密切相关。这些问题的本质是什么?谁有责任解决这些问题?在肯尼亚这种语言复杂的情况下,应用语言学家的角色是什么?应用语言学的定义和谁是应用语言学家是很多人难以理解的。本文也不打算给出一个定义。使用文献中存在的各种定义,在该定义的基础上开发出一个工作定义;本文表明,肯尼亚有几个语言问题需要应用语言学家的服务。这些问题从国家语言政策、教育语言、多语言、第二语言教学到语言习得,本文将重点放在四个基于语言的问题上,所有这些问题都与教育语言密切相关。虽然对这些问题没有提出解决办法,但还是列出了一系列问题供应用语言学家研究。关键词:语言规划,教育语言,语言政策
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引用次数: 0
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Journal of Language, Technology & Entrepreneurship in Africa
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