scholarly journals EFFECT OF VAT INCENTIVES ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2018 ◽  
Vol 3 (1) ◽  
pp. 31
Author(s):  
Dr. John Kuria
Keyword(s):  
Length Of Stay ◽  
Sample Size ◽  
Research Design ◽  
Significant Relationship ◽  
Secondary Data ◽  
Tax Incentives ◽  
Primary Data ◽  
Inferential Statistics ◽  
Significance Level ◽  
The Government

Purpose: The purpose of this study was to determine the effect of VAT Incentive on the performance of EPZ firms in Kenya.Methodology: This research used correlation research design. Sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis.Results: The results of study revealed that at 5% significance level, VAT incentives had a positive and significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level, VAT incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of total jobs created in Kenya. The results also revealed that at 5% significance level, VAT incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of years in operationUnique contribution to theory, practice and policy Based on the study findings, it was recommended that the government should reconsider its VAT policy by encouraging more VAT rebates to firms in order to boost their productivity and increase the volume of exports. The study also recommends that the government should introduce a strong monitoring unit to oversee the administration of tax incentives. Government should equally pay attention to the issue of security and infrastructure which are basic in order to maximize the benefits of tax incentives.

scholarly journals THE EFFECT OF CAPITAL ALLOWANCE INCENTIVE ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2017 ◽  
Vol 2 (5) ◽  
pp. 1
Author(s):  
John Njoroge Kuria ◽  
Dr. Bernard Omboi ◽  
Dr George Achoki
Keyword(s):  
Length Of Stay ◽  
Survey Design ◽  
Economic Value ◽  
Secondary Data ◽  
Tax Incentives ◽  
Primary Data ◽  
Inferential Statistics ◽  
Export Processing Zones ◽  
Significance Level ◽  
Tax Incentive

This study intended to investigate the influence of the effect of capital allowance incentives on the performance of EPZ firms in Kenya. The study adopted a descriptive and explanatory research design. The study used a stratified sampling approach because the number of the EPZ firms in Kenya was categorized into 4 strata. The total numbers of firms used in the study were 86 registered EPZ firms in Kenya according to Export Processing Zones Authority (EPZA). The study adopted a census survey design. Census survey was adopted because the population of interest was small.  A sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs created and the length of stay of the firms. The secondary data was collected from operating EPZ firms in Kenya annual report. The study assessed the performance of EPZ firms against the tax incentives they benefited for the last ten years. The study used both descriptive and inferential statistics to conduct data analysis. Descriptive statistics included frequencies, percentages, mean and standard deviations while inferential statistics were correlations and regression analysis. The study findings revealed that at 5% significance level, capital allowance tax incentive had a positive and significant relationship with performance of EPZ firms measured using ROA, number of jobs created and length of stay. The study concluded that increase in capital allowance tax incentive resulted to increase in both ROA of the firms and  the number of jobs and length of stay. The study recommended that stakeholders in tax policy should reconsider the economic value of capital allowances.

scholarly journals THE EFFECT OF CORPORATE INCOME TAX INCENTIVE ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2017 ◽  
Vol 2 (5) ◽  
pp. 43
Author(s):  
John Njoroge Kuria ◽  
Dr. Bernard Omboi ◽  
Dr. George Achoki
Keyword(s):  
Length Of Stay ◽  
Research Design ◽  
Income Tax ◽  
Secondary Data ◽  
Tax Incentives ◽  
Corporate Income Tax ◽  
Primary Data ◽  
African Countries ◽  
Significance Level ◽  
Tax Incentive

The contemporary world is characterized with intergovernmental competition for the sole purpose of attracting multinational companies and this has made fiscal incentives to become a global phenomenon. Poor African countries rely on tax holidays and import duty exemptions, while industrial western European countries allow investment allowances or accelerated depreciation. It is for this reason that this study intended to investigate the influence of effect of corporate income tax incentive on the performance of EPZ firms in Kenya. The research design was correlation research design. Correlation research design was best suited since panel data was used.  Census survey was adopted because the population of interest was small.  A sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis. The results of study revealed that at 5% significance level, corporate income tax incentives had a positive and significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level corporate income tax incentives were found to have positive and significant effect on number of jobs by EPZ firms and length of stay. The study concluded that increase in corporate income incentive led to an increase in the ROA, number of jobs and length of stay of the EPZ firms in Kenya. The study recommended that stakeholders in tax policy should reconsider the economic value of corporate tax incentive.

scholarly journals EFFECT OF CUSTOM DUTY INCENTIVES ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2018 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Dr. John Kuria
Keyword(s):  
Significant Relationship ◽  
Secondary Data ◽  
Tourism Industry ◽  
Primary Data ◽  
Custom Duty ◽  
Significance Level ◽  
Excise Duty ◽  
Tax Incentive ◽  
Vision 2030 ◽  
The Government

Purpose: the purpose of this study was to determine the effect of custom duty Incentive on the performance of EPZ firms in Kenya.Methodology: This research used correlation research design. Sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis.Results: The results of study revealed that at 5% significance level, custom duty incentives had a significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level, custom duty incentives were found to have a significant relationship with performance of EPZ firms measured using the total number of workers in Kenya. The results also revealed that at 5% significance level, custom duty incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of years in operationUnique contribution to theory, practice and policy: Based on the study findings, the study recommended that the government should offer increased excise duty incentives in order to cut down on imports and in that way promoting the growth of demand for domestic products in the country. The government could pursue this strategy in order to curb smuggling and also to promote the growth of the tourism industry. The study further recommends that policy makers should adopt strategic incentive plans or targeted incentive scheme that targets specific industry or a strategic tax incentive that add value or contribute positively to the economy and are in line with the country’s vision 2030. 

scholarly journals Effect of Public Participation on Local Legislation in Banadir Region, Somalia

2019 ◽  
Vol 3 (V) ◽  
pp. 305-322
Author(s):  
Abdikadir Dubow Mohamed ◽  
Felix Kiruthu
Keyword(s):  
Public Participation ◽  
Sample Size ◽  
Public Management ◽  
New Public Management ◽  
Local Community ◽  
Secondary Data ◽  
Target Population ◽  
Primary Data ◽  
Regional Government ◽  
The Government

Public participation plays an important role in the democratization of countries globally. The accomplishment of public participation process is determined by how well it is organized.  This study sought to examine the effects of public participation on local legislation in Banadir region of Somalia. The study was guided by the following objectives, to investigate factors that led to public participation, examine the design of public participation mechanism; investigate the process of public participation and analyze the consequences of public participation. The research will employ a descriptive research design. The study population comprised all the stakeholders including the youth, elders, staff employed by the regional government, the clergy, politicians and the non-governmental organizations involved in public participation in Banadir region. Purposive sampling was done to come up with the sample size of the study. Regarding the variance among the target population, where a number of target population involved, the sample size of this study was 130 respondents. Eighty (80) of the respondents were community members including local politicians, clergies, traders, university lecturers, university students, farmers, chiefs and opinion leaders. Twenty (20) of the participants were management staff and heads of national civil labor departments. Thirty (30) respondents were also from the Local community elders who are engaged in public participation programs in Banadir Region.  Both secondary and primary data was accessed for the study. Primary data was collected from the identified stakeholders using the questionnaires, while secondary data was obtained from books and journals from Kenyatta University Post Modern Library. The study used two theories: New public management theory and Cornwall’s Theory of Participation that describe the relevance of public participation public development. Data processing and cleaning was done; the descriptive statistics was utilized quantitative data. Statistical tables and graphs was present the result. Content analysis was used to analyze qualitative data. The study found out that the citizen’s attitude has an impact on public participation. When citizens have a positive attitude towards the local legislation services, there are high chances they will participate. The study also found out that public participation design and process have an influence on local legislation. Therefore, the study recommends that the government and other stakeholders should come up with various ways of ensuring that all citizens are informed about public participation. The study also recommended that public participation design and process should be improved with the aim of improving public participation.

scholarly journals WOMEN EMPOWERMENT THROUGH ENTERPRISE DEVELOPMENT: DETERMINANTS OF GROWTH FOR WOMEN OWNED SMALL TO MEDIUM ENTERPRISES IN NAIROBI COUNTY, KENYA

2017 ◽  
Vol 2 (1) ◽  
pp. 46-72
Author(s):  
Lorna Kamau
Keyword(s):  
Sample Size ◽  
Significant Relationship ◽  
Small Businesses ◽  
Positive Relationship ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Competitive Environment ◽  
Primary Data ◽  
Study Results ◽  
The Government

 Purpose: The purpose of this study was to establish the determinants of growth for women owned SMEs in Nairobi County in Kenya.Methodology: The population of the study was 100 exhibitions which were spread across five zones in Nairobi County. The target population was 500 small businesses. Stratified random sampling technique was used to determine the sample size.  A sample size of 100 SMEs was used. This study used primary data which was collected through use of a questionnaire. Descriptive analysis was employed; which included; mean frequencies and percentages.  Inferential statistics such as correlation and regression analysis were used. The analysis was done using MS-EXCEL and Statistical Package for Social Sciences (SPSS) Version 17. The analyzed data was presented in frequency and percentage tables or pie charts.Results: The study results revealed that there was a positive and significant relationship between education and training and SME’s growth, there was negative and significant relationship between access to productive resources and SME’s growth, there was negative and significant relationship between competitive environment and SME’s growth and that there was a positive relationship between gender specific factors and SME’s growth. The results also revealed that there was a positive relationship between SME’s growth and women empowerment.Unique contribution to theory, practice and policy: The study recommended that the Government of Kenya (GOK), responsible authorities and the society at large should work hand in hand with women owners/managers of SME’s to aid them in terms of education and skills, finance and competitive environment in order to empower them.

scholarly journals A Reflection on the Implementation of Second National Fadama Development Project in Kaduna and Katsina States of Nigeria

2015 ◽  
Vol 1 (2) ◽  
pp. 97
Author(s):  
Adam Adem Anyebe ◽  
Ibrahim Kurfi Mudi
Keyword(s):  
Development Strategy ◽  
Significant Relationship ◽  
Financial Services ◽  
Poverty Reduction ◽  
Secondary Data ◽  
Development Project ◽  
Primary Data ◽  
Effective Implementation ◽  
The Government ◽  
Selection Of

This study attempts to reflect on the implementation of the Second National Fadama Project in Kaduna and Katsina states of Nigeria with a view to assessing whether the project implementation has been effective in reducing poverty among the participating communities. It was therefore, hypothesized that there is no significant relationship between the Community-Driven Development Strategy and effective implementation of Fadama II project in the area of access to rural financial services and poverty reduction in the host communities. The primary data were obtained through the use of questionnaire and personal interview while secondary data were sourced from books, journals, unpublished materials and internet. The study showed that there is a significant relationship between Community-Driven Development and effective implementation of the project in the host communities. The research recommended that to enhance the success of future projects, the government should not interfere with the activities of such projects, especially in the selection of members of such associations and government should provide loan facilities to the beneficiaries in order to boost their assets acquisition capacity.

PENGARUH PRODUK DAN HARGA AKOMODASI TERHADAP MINAT WISATAWAN MENGINAP DI KOTA BUKITTINGGI

2021 ◽  
Vol 3 (2) ◽  
pp. 102-110
Author(s):  
Wina Asty ◽  
Vina Kumala ◽  
Dewi Angraini
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sample Size ◽  
Secondary Data ◽  
Primary Data ◽  
Regression Techniques ◽  
The Government ◽  
Quantitative Descriptive ◽  
The City

In the last three years, it has been seen that the level of tourist visits in the City of Bukittinggi has increased significantly. Business actors and the government are also racing to improve tourism infrastructure, including lodging facilities. Based on observations, data was obtained that in 2018 the number of accommodations in the City of Bukittinggi was 107 inns. The number of guests staying in 2016-2017 increased by 1.51%, then in 2017-2018, it increased by 5.66%. This study aims to examine the effect of products and accommodation prices on the purchase interest of tourists in the city of Buktinggi using quantitative descriptive methods. The population used is tourists who have stayed at the accommodation in the city of Bukittinggi, with a sample size of 100 respondents. Primary data was obtained through distributing questionnaires, and secondary data was obtained from the Department of Tourism, Youth, and Sports, by testing the hypothesis of multiple linear regression techniques. The results showed that the products offered affected the purchase interest of tourists, while the price of accommodation did not affect the interest of tourists to stay in the city of Bukittinggi.

scholarly journals Husband’s Support, Work Environment, and Exclusive Breastfeeding in Health Department of Bengkulu Province

2019 ◽  
Vol 26 (1) ◽  
pp. 52-59
Author(s):  
Sanisahhuri Sanisahhuri ◽  
Sri Wahyuni ◽  
Susilo Wulan
Keyword(s):  
Work Environment ◽  
Exclusive Breastfeeding ◽  
Significant Relationship ◽  
Working Mothers ◽  
Secondary Data ◽  
Knowledge Work ◽  
Sampling Technique ◽  
Primary Data ◽  
Cross Sectional ◽  
The Government

Every baby has the right to get exclusive mother's water from birth for 6 (six) months, except for medical indications. During the provision of breast milk, the family, the government, the local government and the community must fully support the mother's baby with the provision of special time and facilities. Provision of special facilities is held at work and in public places. The purpose of this study was to determine the factors related to the provision of exclusive breastfeeding by mothers who worked in the Bengkulu Provincial Health Office. The study was conducted using Cross Sectional research design. The population in this study is all mothers who have children under the age of five years using total sampling technique. Data collection techniques using primary data by distributing questionnaires and secondary data are data obtained from the study of documents or files in the Bengkulu Provincial Health Office. Data were analyzed by univariate and bivariate using Chi-Square statistical test. The results of this study indicate that there is a significant relationship between the knowledge of mothers with exclusive breastfeeding by working mothers in the Bengkulu Provincial Health Office, namely 63.6% of mothers who have sufficient knowledge not to provide exclusive breastfeeding, then there is no significant relationship between husband's support and work environment with Exclusive breastfeeding by working mothers at the Bengkulu Provincial Health Office. Keywords: exclusive breastfeeding, husband’s support, mother knowledge, work environment

DAYA SAING DAN PERAN PEMERINTAH DALAM MENINGKATKAN DAYA SAING KOMODITI KAKAO DI SULAWESI TENGAH

2017 ◽  
Vol 11 (1) ◽  
pp. 69-96
Author(s):  
Siti Yuliaty Chansa Arfah ◽  
Harianto . ◽  
Suharno .
Keyword(s):  
Policy Analysis ◽  
Government Policy ◽  
Secondary Data ◽  
Research Area ◽  
Primary Data ◽  
Cocoa Beans ◽  
Output Analysis ◽  
The Government ◽  
Central Sulawesi ◽  
Policy Analysis Matrix

Penelitian ini bertujuan untuk mengkaji daya saing komoditi kakao di Sulawesi Tengah dan melihat peran pemerintah dalam meningkatkan daya saing komoditi kakao. Data primer berasal dari observasi, wawancara dan kuesioner, sementara data sekunder berasal dari instansi terkait. Metode analisis menggunakan Policy Analysis Matrix (PAM) dan analisis sensitivitas. Penelitian ini menemukan bahwa nilai PCR Kabupaten Parigi Moutong 0,589 dan Kabupaten Sigi 0,396. Sedangkan nilai DRC Kabupaten Parigi Moutong 0,387 dan Kabupaten Sigi 0,319. Hal tersebut mengindikasikan bahwa usahatani komoditi kakao di Sulawesi Tengah memiliki daya saing, namun tidak menguntungkan secara ekonomi karena Sulawesi Tengah menghasilkan biji kakao yang tidak difermentasi akibatnya petani menerima harga rendah. Berdasarkan hasil analisis, pemerintah belum memberikan proteksi terhadap harga biji kakao dalam negeri melalui harga referensi biji kakao sehingga harga biji kakao didaerah penelitian masih tergolong rendah jika dibandingkan dengan harga di pasar internasional. Sementara terhadap input, pemerintah telah memberikan kebijakan subsidi kepada petani, namun implementasinya masih perlu perbaikan terutama terkait penyaluran dan pengelolaan bantuan agar merata. Kajian ini merekomendasikan masih diperlukan kebijakan pemerintah baik terhadap input maupun output untuk meningkatkan produktivitas, menurunkan biaya produksi dan menaikkan harga jual biji kakao, sehingga dapat meningkatkan daya saing biji kakao. The purpose of this study is to assess the competitiveness of cocoa in Central Sulawesi and to investigate the role of government in improving the competitiveness of cocoa. The primary data were generated through observation, interviews and some questionnaires. The secondary data were obtained from the agency or the institution related to the research. This study uses the Policy Analysis Matrix (PAM) and sensitivity analysis. The study found that the PCR value for Parigi Moutong district was 0.589 and Sigi district was 0.396. While, the DRC value for Parigi Moutong district was 0.387 and Sigi district was 0.319. This indicates that cocoa beans farming in Central Sulawesi has competitiveness, but not economically beneficial because Central Sulawesi produces unfermented cocoa beans consequently farmers receive low prices. Based on the results of the government's impact on output analysis, the government did not provide protection for domestic cocoa seed prices through the reference price of cocoa beans, consequently the price of domestic cocoa beans, particularly in the research area, was relatively low compared to the price of cocoa beans at the international market. Seen from the government policy on inputs, the government have provided subsidies to farmers but they need to improve the distribution and management of aid to be evenly distributed. It is necessary to set up good government policy on inputs and outputs in order to increase cocoa seed productivity, decrease production cost and increase the price which simultaneously can improve its competitiveness in the research location.

Internal and External Security Challenges of Nepal

Unity Journal ◽  
2021 ◽  
Vol 2 ◽  
pp. 251-262
Author(s):  
Sumitra Karki
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Security Threats ◽  
Cyber Attack ◽  
Secondary Sources ◽  
News Reports ◽  
Security Challenges ◽  
The World ◽  
The Government ◽  
India And China

Nepal has been a home to diversified settlement in terms of ethnicity, religion, dialect and culture since its outset in civilization. It also lies between two great military and economic giants of Asia – India and China – that are hostile to each other. While these bring abundant opportunities for Nepal, it possesses several internal and external security threats. Nepal suffers from cyber-attack, environmental degradation, pandemic, ethnic, racial or religious conflicts, inequality and poverty, extremism, human trafficking, corruption, migration and trans-boundary crime. In addition, Nepal also faces several security threats, traditional and non–traditional, including terrorism and insurgency. These threats possess serious implications on peace and security of Nepal and the South Asian region. There is a need of serious study about the major internal and external security challenges that Nepal faces in recent decades. This study aims at examining some of the major security challenges, explore the factors behind it, and attempt to suggest few policy recommendations to the government of Nepal to deal with them. The study is conducted by reviewing the primary and secondary sources of data. The primary data includes documents of the government agencies, press release, joint statement and organizational reports. It also includes the interviews with security experts, bureaucrats, policy makers and academicians. Similarly, secondary data includes books, news reports, academic journals, seminars report and reports of research institutes and think tanks. The study highlights that Nepal should prepare itself to meet with the emerging internal and external security challenges what have emerged in recent times. With the rise of India and China, two adversarial powers in the region, Nepal possess extreme challenges in days to come. Similarly, hardly any countries of the world had prepared itself to deal with recent pandemic like COVID-19 that has shattered even the most powerful countries of the world. Taking lessons from these, it is time for Nepal to learn and prepare to mitigate the challenges.

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