Explore the evidence.
Understand the reach.

Taxes form a significant portion of a company’s expenses and in order to increase probable returns, tax planning is vital to financing and investment decisions of an entity. This study sought to find out the influence of tax avoidance on financial performance of all the nine manufacturing firms listed on the Nairobi Securities Exchange during the period 2010-2017. The study was anchored on tax planning theory, capital structure trade-off theory, agency cost theory and political power theory. The study adopted a positivism research philosophy and an explanatory research design. SPSS version 23 was used to analyze data where both descriptive and inferential statistics was done. Multiple linear regression model was adopted to study the association between the variables while utilizing panel data. The study findings showed that there is no significant statistical association between tax planning and financial performance of the manufacturing companies listed in the Nairobi Securities Exchange. The findings indicated that capital intensity, research and development expenditure and company size have a positive insignificant association with financial performance. Further, debt to equity ratio indicated an insignificant negative relationship with financial performance. The study points out that the manufacturing companies should invest more in non-current assets and increase expenditure on the research and development expenditure to realize significant positive impact on financial performance. They should also manage their debt to equity ratios to avoid excess financing costs that may be detrimental to their financial performance.

Kenya is rapidly urbanizing at an annual rate of about 4.3%. One of the consequences of urbanization has been the problem of food insecurity in peri-urban areas. Increased migration to urban from rural areas has enhanced food insecurity in these areas. The peri-urban area of Kangundo-Tala in Machakos County is one of the fastest-growing peri-urban areas due to its proximity to the capital city of Nairobi. This study investigated the impact of home gardening in enhancing food security in the rapidly urbanizing middle-income Kangundo–Tala peri-urban areas of Machakos County, Kenya. The specific objectives of the study were: to identify the causes of households’ food insecurity in the study area; to examine the factors influencing the adoption of home gardening and; to establish the role of home gardening as a measure of households’ food security. To measure food security, three consumption behaviors were analyzed: consumption changes, food expenditure reduction and income expansion. A qualitative approach was adopted where a total of 120 newly settled households were interviewed. The three main causes of food insecurity were identified (i) small land sizes, (ii) low and erratic rainfall and, (iii) the socialization of peri-urban dwellers. About 68% of the households were practicing at least one form of home gardening. The need for safe and nutritious food, seasonal unavailability, and inaccessibility of food encouraged the establishment of home gardens. From the gardens, households were able to diversify their diets, access safe food and have food readily available. With enhanced stability in food availability, accessibility, and utilization, the study concluded that home gardens played a major role in enhancing food. However, the production was at a very small scale. Up-scaling of home gardening by the Ministry of Agriculture through training was recommended.    

Employees are the backbone of the hospitality industry, and the people in service are inseparable from the service they provide. This research investigated the influence of employer-employee relationships on service quality in the hospitality industry in Nakuru County, Kenya. Descriptive design was used to gather both quantitative and qualitative data through the use of questionnaires and interview guide as the key informants. The target population was 73 respondents comprising of 55 employees’ operational employees and 18 supervisors at Nuru Palace and the Legacy Hotel in Nakuru County. The findings also reveal that coaching and mentorship as well as mutual trust between employees and their superiors affect service quality positively.  The study recommends that hospitality establishments should facilitate more on job training and provide technical support to their employees. They should also work on establishing trust between the management and the workforce.

In order to push development to the grassroots and ensure citizens contribute meaningfully to development, many African countries have adopted the devolved governance system.  However, it has been observed that the devolution of political powers has not translated equally to envisioned overall development. In Kenya County governments have achieved various milestones towards development demonstrated through the infrastructure, social amenities, and standards of living. However, corruption has been increasing mainly due to a lack of transparency. This paper sought to examine the contribution of transparency levels in County government service delivery.  The study adopted mixed method approach using survey and in-depth interviews concurrently.  Stratified multi stage cluster sampling was deployed. Quantitative data was collected using questionnaires and qualitative data using interview schedules. Data was analyzed using descriptive and inferential statistics and a typological theory developed to explain the study results. The study findings showed that the level of transparency in the counties was low which affected service delivery.  The study concluded that county governments should ensure that public participation and sharing of information is bidirectional to involve both users and management so as to improve service delivery.

The Insurance industry is essential to the economic course of every nation attaining sustainable growth and prosperity. However, the industry continues to experience a marginal growth of 2.5% compared to the global real term growth of 4%. This study analyzed the relationship between employee empathy and customer satisfaction in the Kenyan insurance industry. The study was guided by the causal research design. The study applied the linear mixed-effect models of structural equation modeling (SEM) considering the multi-level structure of the data collected. The study concluded that a client who perceives empathy from his/ her insurer’s employees is bound to have higher satisfaction than a customer who does not perceive empathy from their insurer. Employee empathy however, does not significantly affect the variations of customer satisfaction between the insurance companies.

The motor vehicle assembly industry is crucial for industrial development, job creation, and economic growth. However, Kenya’s motor vehicle sector has seen a decline in local market share, revenue, and competitiveness due to strategic stagnation, weak innovation, and operational inefficiencies. This study therefore examined the effect of competitor elimination strategy on the performance of motor vehicle assemblers in Kenya. The study was anchored on the Resource-Based View (RBV) theory. It adopted a descriptive and explanatory design. The target population comprised all 21 licensed and operational motor vehicle assembly firms in Kenya and the 202 employees directly involved in strategy and operations at three management levels across these firms. A census approach was used, and primary data were collected using a semi-structured questionnaire. Three firms were purposively used for the instrument pretest, after which the main study was conducted among the remaining 18 firms. Construct validity was assessed through factor analysis, and reliability was assessed using Cronbach’s Alpha (≥ 0.70). Descriptive statistics provided foundational insights, while inferential analysis included Pearson’s Product-Moment Correlation and simple linear regression; thematic analysis was used for the qualitative data. The study found that competitor elimination strategy had a positive and statistically significant effect on the organisational performance of motor vehicle assemblers in Kenya (R² = 0.340, β = 0.451, p = 0.000). Policymakers in Kenya should promote innovation, product differentiation, and strategic positioning through R&D incentives, first-mover support, and cross-industry collaboration to enable effective competitor elimination. Motor vehicle assemblers should implement product bundling, differentiated offerings, strategic alliances, and innovation initiatives to create unique market space, reduce direct competition, attract new customers, increase market share, and enhance overall performance and sustainability. This study provides insights to guide strategic innovation and competitiveness in Kenya’s motor vehicle assembly industry, contributing to the realisation of the Sustainable Development Goals, Africa’s Agenda 2063, and Kenya Vision 2030.

This study investigates the impact of communication modes on enhancing public participation in Laikipia County, Kenya. The objective of the study was to examine how different communication channels affect citizen involvement in government-led development processes. Public participation is crucial for fostering democratic governance and equitable development. However, in Kenya, achieving substantial public engagement has been challenging, partly due to the use of ineffective communication channels. This study hypothesizes that such channels hinder meaningful public participation. To explore this, a hybrid analytics method was employed, combining quantitative and qualitative approaches, to assess how various communication modes influence public engagement. The research utilized a dataset comprising 384 respondents collected between June and July 2024. Data analysis, completed in July 2024, revealed several that different modes of communication significantly affect the level of public participation, influencing how well citizens receive and comprehend information about development initiatives. Channels that facilitate clearer, more direct communication leads to higher levels of understanding and engagement among the public. Effective communication channels are essential for fostering meaningful public involvement, as they impact citizens' responses and behaviours towards development activities. These findings underscore the importance of utilizing effective communication strategies to enhance public participation in development processes. The study contributes to a better understanding of how communication methods can be optimized to support democratic engagement and improve development outcomes in Kenya.

Savings and Credit Co-operatives in Kenya are required to adhere to regulations set by the SACCOs Regulation Authority. Among the regulations is the requirement that the management has to present a myriad of reports including; the Capital Adequacy Return report, Liquidity Statement report, Statement of Financial Position and Statement of Deposit Return. The Return on Investments report compares land, building, and financial assets to SACCO's total assets and its core capital. Despite the existence of prudential guidelines, their influence on the financial performance of deposit-taking SACCOs in Kenya remains contentious with some claiming regulatory compliance in the form of SASRA prudential guidelines has a positive influence while others argue that SASRA regulation has insignificant influence on the financial performance of deposit taking SACCOs. This study seeks to determine the effect of loan-loss provisioning on the financial performance of Deposit-taking SACCOs in Kirinyaga County, Kenya. The study adopted a cross-section descriptive research design. The study population was 10 deposit-taking SACCOs in Kirinyaga County over the period 2017-2022 relying on secondary data. Data analysis involved descriptive and inferential statistics. From the inferential results, the study concluded that loan-loss provisioning positively and significantly affected the financial performance of the deposit-taking SACCOs in Kirinyaga County. The study recommended that the deposit-taking SACCOs in Kirinyaga County ought to strive to be capital-adequate as well as manage their loans efficiently. Being capital-adequate ensures that the SACCOs can expand their operations and hence be sustainable, competitive, and finally profitable. Managing its loans through periodic classification of the loans and having room for loan loss provision ensures the sustainability of the SACCOs.

Fast technological evolution and intensity of competition oblige companies to constantly seek for new ways to differentiate and offer added value to their customers. With the increasing popularity of social media, companies have started to consider this means as a new way to communicate with their customers and increase their brand reputation. One of the most notable phenomena of new media is how it has increased and created new forms of social interaction.In Kenya, despite the critical role played by the Small and Medium Enterprises (SMEs) in the country, research has shown that 90% business startups fail in their third year and especially those owned by the youths The general purpose of the study was to establish the influence of social media marketing on performance of small and medium businesses in Nairobi’s industrial area. This study adopted a descriptive research design. Official records of AGPO as at December 2023 showed that there are 13,011 youth-owned businesses registered in the county of Nairobi with the Youth Access to Government Procurement Opportunities Program (YAGPO). The study used the 10-30% Mugenda Sampling principle to calculate the sample size of 130 SMEs. The first specific objective was to establish the extent Social Media Platforms Influence the Performance of Small and Medium Enterprises. A Pearson correlation analysis was done to establish the relationship between social media platform on performance of SMEs and the result established a significant positive relationship between social media platform used and the performance of SMEs (r=.811, p value =0.000). The second specific objective was to establish the extent bloggers influence the performance of Small and Medium Enterprises. A Pearson correlation analysis was done to establish the relationship between blogger influence on performance of SMEs and the result established a significant positive relationship between blogger influence and the performance of SMEs (r=.730, p value =0.000). The third objective was to establish the extent social media messaging factors influence the performance of Small and Medium Enterprises. A Pearson correlation analysis was done to establish the relationship between messaging factors on performance of SMEs and the result established a significant positive relationship between social media messaging factors used and the performance of SMEs (r=.359, p value =0.000). The study concluded that use of social media marketing has a positive influence on performance of SMEs and recommended that there is need for SMEs to embrace the use of social media  to market their products and that the government should support SMEs by providing  affordable internet services.

The objective of this study was to investigate the impact of capital mobilization on the operational outcomes of medium-sized hotels located in urban areas of Kenya. The research was grounded in the framework of dynamic capability theory. The study employed a pragmatic research paradigm that utilized mixed methodologies and employed a contemporaneous triangulation research methodology. The sample consisted of 534 medium-sized hotels. The researchers employed a stratified random sampling methodology to ascertain a sample size of 229 hotels. The research was grounded in the theoretical framework of the natural resource-based perspective. In order to examine the goal hypothesis, the researchers calculated the beta coefficient and conducted a t-test to assess the association between capital mobilization and the performance of medium hotels in Kenya. The significance level for this test was set at 5%. The null hypothesis was rejected based on the statistically significant estimated beta value (0.698, p = 0.000), indicating a confirmed substantial association between capital mobilization and the performance of medium hotels in urban areas of Kenya. The performance of a firm is influenced by the amalgamation of employees' knowledge and abilities, which are integrated through various processes and procedures. This integration not only shapes the structure of the organization but also facilitates the generation of value. The study suggests that it would be beneficial to focus on implementing lean-green practices during capital growth, as these practices have been shown to align with improved performance. Additionally, it is recommended to place greater emphasis on incorporating the concept of 5S into entrepreneurship courses at all levels of education.