The Dhaka University Journal of Science最新文献

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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
The Dhaka University Journal of Science Pub Date : 2023-08-18 DOI: 10.59952/tuj.v5i3.249
J. Odindo, G. K’aol, Kefah M Njenga
{"title":"Influence of Getting on the Balcony Behavior on Digital Transformation of Insurance Firms in Kenya","authors":"J. Odindo, G. K’aol, Kefah M Njenga","doi":"10.59952/tuj.v5i3.249","DOIUrl":"https://doi.org/10.59952/tuj.v5i3.249","url":null,"abstract":"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.","PeriodicalId":22453,"journal":{"name":"The Dhaka University Journal of Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76636224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
The Dhaka University Journal of Science Pub Date : 2023-08-18 DOI: 10.59952/tuj.v5i3.250
Joyce Mukua-Maru, T. Linge, C. Ouma
{"title":"Influence of Collaboration of Team Leadership on Team Effectiveness of Collaborative Partnerships in International Research Organizations in Kenya","authors":"Joyce Mukua-Maru, T. Linge, C. Ouma","doi":"10.59952/tuj.v5i3.250","DOIUrl":"https://doi.org/10.59952/tuj.v5i3.250","url":null,"abstract":"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.","PeriodicalId":22453,"journal":{"name":"The Dhaka University Journal of Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84861716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
The Dhaka University Journal of Science Pub Date : 2023-08-09 DOI: 10.59952/tuj.v5i3.243
Florence Mueni Muema, Stella Kemuma Nyangwencha, M. Njoroge
{"title":"Perceptions of Justice Involved Children on the Child Justice System in Nairobi County, Kenya","authors":"Florence Mueni Muema, Stella Kemuma Nyangwencha, M. Njoroge","doi":"10.59952/tuj.v5i3.243","DOIUrl":"https://doi.org/10.59952/tuj.v5i3.243","url":null,"abstract":"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.","PeriodicalId":22453,"journal":{"name":"The Dhaka University Journal of Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87012995","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
The Dhaka University Journal of Science Pub Date : 2023-06-21 DOI: 10.59952/tuj.v5i2.203
Paul Wanyagah, C. Ouma, G. Okello
{"title":"Strategic Direction and Crises Preparedness in Manufacturing Firms within the Kenya Association of Manufacturers in Kenya","authors":"Paul Wanyagah, C. Ouma, G. Okello","doi":"10.59952/tuj.v5i2.203","DOIUrl":"https://doi.org/10.59952/tuj.v5i2.203","url":null,"abstract":"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.  ","PeriodicalId":22453,"journal":{"name":"The Dhaka University Journal of Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81153768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
The Dhaka University Journal of Science Pub Date : 2023-06-13 DOI: 10.59952/tuj.v5i2.197
Evelyn Ngaruiya, G. K’aol, Kefah M Njenga
{"title":"Influence of Managing Firm’s Resource Portfolio on Organizational Performance of Pharmaceutical Companies in Kenya","authors":"Evelyn Ngaruiya, G. K’aol, Kefah M Njenga","doi":"10.59952/tuj.v5i2.197","DOIUrl":"https://doi.org/10.59952/tuj.v5i2.197","url":null,"abstract":"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.","PeriodicalId":22453,"journal":{"name":"The Dhaka University Journal of Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81320419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
The Dhaka University Journal of Science Pub Date : 2023-06-13 DOI: 10.59952/tuj.v5i2.198
Evelyn Ngaruiya, G. K’aol, Kefah M Njenga
{"title":"Influence of Determining Strategic Direction on Organization Performance of Pharmaceutical Companies in Kenya","authors":"Evelyn Ngaruiya, G. K’aol, Kefah M Njenga","doi":"10.59952/tuj.v5i2.198","DOIUrl":"https://doi.org/10.59952/tuj.v5i2.198","url":null,"abstract":"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.","PeriodicalId":22453,"journal":{"name":"The Dhaka University Journal of Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87579738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
The Dhaka University Journal of Science Pub Date : 2023-06-07 DOI: 10.59952/tuj.v5i2.192
Lucy Atieno Ochieng, J. Koshal
{"title":"Influence of Supportive Leadership Style on Performance of Manufacturing Small and Medium Enterprises (SMEs) in Nairobi, Kenya","authors":"Lucy Atieno Ochieng, J. Koshal","doi":"10.59952/tuj.v5i2.192","DOIUrl":"https://doi.org/10.59952/tuj.v5i2.192","url":null,"abstract":"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.","PeriodicalId":22453,"journal":{"name":"The Dhaka University Journal of Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89428228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
The Dhaka University Journal of Science Pub Date : 2023-06-07 DOI: 10.59952/tuj.v5i2.188
Winnifred Gacheru, J. Karimi, Maureen Kangu
{"title":"Influence of Leader’s Balanced Processing on Employee Commitment in Agencies Implementing Public Financial Management Reforms in Kenya","authors":"Winnifred Gacheru, J. Karimi, Maureen Kangu","doi":"10.59952/tuj.v5i2.188","DOIUrl":"https://doi.org/10.59952/tuj.v5i2.188","url":null,"abstract":"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.","PeriodicalId":22453,"journal":{"name":"The Dhaka University Journal of Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76922414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
The Dhaka University Journal of Science Pub Date : 2023-06-07 DOI: 10.59952/tuj.v5i2.190
Gideon Muhwa, Bernard Omboi
{"title":"Imposition of Tax Penalties and Interest and Its Influence on Tax Compliance of Small and Medium-Sized Enterprises in Nairobi County, Kenya","authors":"Gideon Muhwa, Bernard Omboi","doi":"10.59952/tuj.v5i2.190","DOIUrl":"https://doi.org/10.59952/tuj.v5i2.190","url":null,"abstract":"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.","PeriodicalId":22453,"journal":{"name":"The Dhaka University Journal of Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91021441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
The Dhaka University Journal of Science Pub Date : 2023-06-07 DOI: 10.59952/tuj.v5i2.193
Philippe Ndikubwimana, Barakamfitiye Abel, Florence Mukamanzi, Daniel Twesige, Laetitia Byukusenge
{"title":"Credit Risk Analysis and Microfinance Loan Quality in Rwanda: A Case Study of Cooperative COPEDU Ltd","authors":"Philippe Ndikubwimana, Barakamfitiye Abel, Florence Mukamanzi, Daniel Twesige, Laetitia Byukusenge","doi":"10.59952/tuj.v5i2.193","DOIUrl":"https://doi.org/10.59952/tuj.v5i2.193","url":null,"abstract":"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.","PeriodicalId":22453,"journal":{"name":"The Dhaka University Journal of Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78698508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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