Moi University Open Access Repository
http://ir.mu.ac.ke:8080/xmlui
The DSpace digital repository system captures, stores, indexes, preserves, and distributes digital research material.2024-03-29T09:36:27ZUbaadausasa kama kunga ya uandishi katika riwaya za dunia yao (2006) na nyuso za mwanamke (2010) Za S. A. Mohamed Na Unaitwa Nani? (2008) Ya K. W. Wamitila
http://ir.mu.ac.ke:8080/jspui/handle/123456789/8969
Ubaadausasa kama kunga ya uandishi katika riwaya za dunia yao (2006) na nyuso za mwanamke (2010) Za S. A. Mohamed Na Unaitwa Nani? (2008) Ya K. W. Wamitila
Muigai, Mary Njambi
Riwaya za Kiswahili zilizoandikwa katika miaka ya hivi karibuni zinakaidi uandishi
uliozoeleka wa kimapokeo uliopendekezwa na akina Aristotle, na kugeukia mtindo
mpya wa uandishi wa kimajaribio wa kibaadausasa. Utafiti huu basi unachunguza
uandishi wa kibaadausasa katika riwaya zilizoteuliwa za Kiswahili zilizoandikwa
katika K21, yaani, Dunia Yao, Nyuso za Mwanamke na Unaitwa Nani? Riwaya hizi
zina matumizi mengi ya uhalisia mazingaombwe ambayo huenda kinyume na kaida za
uhalisia. Licha ya hayo, waandishi wa riwaya hizi hurejelea matini nyingine katika kazi
zao zikiwemo za kifasihi, kidini, kisanaa, kihistoria, kifalsafa na kisaikolojia. Hata
hivyo, uandishi huu mpya haujafanyiwa utafiti wa kutosha ili kuubainisha katika
maandishi ya fasihi ya Kiswahili na kuonyesha athari zake kwa msomaji wa kazi hizi.
Lengo la utafiti lilikuwa ni kubainisha na kuhakiki vipengele vya ubaadausasa katika
riwaya zilizotafitiwa kama vile matumizi ya uchopekaji wa vipande vya simulizi,
matumizi ya uhalisia mazingaombwe na matumizi ya mwingiliano matini. Utafiti huu
uliegemea katika falsafa ya ubaadausasa na kuongozwa na nadharia ya ubaadausasa
ambayo hupendekeza uanuwai wa mawazo kwa kukaidi kuwepo na mtazamo mmoja
wa kueleza ulimwengu na tajriba za binadamu, au simulizi kuu. Usampuli wa
kimaksudi ulitumika kupata data kwa kujikita katika riwaya zilizoandikwa katika K21
na ambazo zilidhihirisha vipengele vya ubaadausasa. Data ilikusanywa kupitia usomaji
wa kina wa riwaya zilizoteuliwa kwa kuzingatia mihimili ya nadharia ya ubaadausasa
iliyodhihirika kwa wingi katika riwaya hizo. Data ilichanganuliwa kwa kutumia
mihimili ya nadharia ya ubaadausasa na kuwasilishwa kwa lugha ya nathari. Utafiti
uligundua kuwa baadhi ya vipengele vya kibaadausasa vilitumiwa kimaksudi na
waandishi ili kukaidi simulizi kuu zilizotawala. Riwaya za kibaadausasa zilitumia
uchopekaji wa vipande vya simulizi kuvuruga urazini, mshikamano na muumano wa
usimulizi wa riwaya za kimapokeo. Kimaudhui, riwaya hizi zinapuuza na kutilia shaka
simulizi kuu inayohusiana na maana ya uhuru katika mataifa mengi ya Afrika kwa
kusaili mwelekeo chanya uliohusishwa uhuru kuwa ungeleta maendeleo katika mataifa
na badala yake kuonyesha hali ya utamauishi inayotawala mataifa haya. Riwaya hizi
pia zinasaili hali ya utumwa miongoni mwa Waafrika wanaohamia ughaibuni kutafuta
maisha bora humo kwa kuonyesha changamoto ambazo wahamiaji hupitia. Hali
kadhalika, riwaya hizi zinafichua itikadi zilizofichika ndani ya misaada inayoletwa
katika mataifa ya Afrika kutoka mataifa ya Ulaya na kuibainisha kama chambo cha
kueneza ukoloni mamboleo kwa urahisi katika K21. Hali kadhalika, katika riwaya
zilizotafitiwa mipaka kati ya uhalisia na umazingaombwe imezibwa kupitia matumizi
ya wahusika na matukio ya ajabu kama vile mizuka, vivuli, wafu pamoja na wahusika
wenye nguvu za kiajabu ili kuwakilisha hali halisi ya dunia ya sasa ambayo imejaa
mambo mengine ya ajabu yasiyoelezeka. Fauka ya hayo, utafiti uligundua kuwa riwaya
zilizoteuliwa zilitumia mwingiliano matini kwa wingi. Kutokana na matokeo ya utafiti
huu, tunahitimisha kwa kusema kuwa mtindo wa uandishi wa ubaadausasa umetumika
sio tu kama mbinu ya kiumbuji bali katika kudhihirisha fujo, ghasia na ukosefu wa
mshikamano katika ulimwengu wa K21 kwa kukaidi simulizi za awali. Utafiti huu
unatoa mchango katika taaluma ya usomi kwa kueleza vipengele vya ubaadausasa
katika riwaya zilizoteuliwa za utafiti huu na namna ya kuzisoma kwa jumla.
2024-01-01T00:00:00ZEffect of Covid-19 stringent containment measures on household incomes in uasin Gishu County, Kenya
http://ir.mu.ac.ke:8080/jspui/handle/123456789/8968
Effect of Covid-19 stringent containment measures on household incomes in uasin Gishu County, Kenya
Talam, Peris Jerop
Pandemics are not a new occurrence, as they have transpired many times over the
course of human history. However, the measures implemented by governments
globally to halt the spread of Coronavirus Disease 2019 (COVID-19) led to restricted
mobility of people and goods, which impacted business operations in Kenya. While
COVID-19 containment efforts helped reduce coronavirus cases worldwide,
household incomes were jeopardized due to the pandemic's effects on commercial
activities. The study sought to analyze effect of COVID-19 stringent containment
measures on household incomes in Uasin Gishu County, Kenya. The specific
objectives were to evaluate the effect of stay at home requirement, workplace, and
mobility restrictions on household incomes for the periods that the government gave
the stringent containment measures. This study was grounded in the permanent
income theory, life-cycle hypothesis, and relative income theory, which informed the
specification framework. An explanatory research design was utilized, drawing on a
population of 304,943 households and a sample of 399. Data was gathered via
structured questionnaires administered to household heads using simple random
sampling. Cronbach Alpha coefficients of household incomes, stay at home
requirement, workplace restrictions and mobility restrictions were 0.895, 0.863,
0.823, and 0.722 respectively. The results were accepted as they were above the
threshold of 0.7. Correlation results indicated a strong negative significant correlation
between
stay-at-home
requirement
and
household
income
(r = - 0.570, p 0.00 0.05) . Workplace restrictions and household income had a
negative and significant correlation (r = - 0.539, p 0.00 0.05) and mobility
restrictions and household income had a weak positive significant correlation
(r = 0.130, p 0.009 0.05) . From the model estimation, ADJ.R 2 = 0.431 ,
F - statistic = 101.537 with a significant probability 0 . 00 0 . 05 indicated that the
model used was robust and the explanatory variables fit the study. OLS results
indicated that stay-at-home requirement coefficient had a negative significant effect
(β = −0.343, p = 0.00 < 0.05); workplace restriction coefficient had a negative and
significant effect (β = −0.366, p = 0.00 < 0.05 ) on household income. The results
implied that a unit increase in stay at home requirement coefficient and unit increase
in workplace restrictions coefficient resulted in a reduction of 0.343 units and 0.366
units in household incomes respectivelyThe study concluded that the COVID-19
pandemic negatively impacted household incomes in Uasin Gishu County, Kenya,
indicating that the restrictions put in place to contain the outbreak extensively resulted
in job losses and income reduction. The study recommends revising the COVID-19
restrictions and regulations to allow people and businesses to operate within the
stipulated requirement hence promoting household incomes.
2023-01-01T00:00:00ZEffect of information technology on tax compliance of the selected logistic companies in Kenya
http://ir.mu.ac.ke:8080/jspui/handle/123456789/8967
Effect of information technology on tax compliance of the selected logistic companies in Kenya
Kabiru, George Kay
Tax compliance in the logistics industry is crucial due to the complex web of tax regulations that
govern transportation and supply chain operations. In Kenya, logistic companies face several tax
compliance challenges, including navigating complex international tax regulations, managing
diverse tax jurisdictions, and coping with changing tax laws. This study aimed to examine the
effectiveness of information technology on raising Tax compliance by Logistic companies in
Kenya. The specific objectives of the study were; to examine the influence of IT usage, IT
features and IT security on tax compliance by Logistic companies. The study was anchored by
Technology Acceptance Model, Optimal Tax theory and Diffusion of Innovation theory. This
study utilized explanatory research design. The unit of analysis was employees of the eight
selected logistic companies. The unit of observation will be three hundred and eighty two (382)
employees comprising of top managers, middle managers and support staff. Stratified purposive
sampling technique was going to be used. Similarly, the sample size of one hundred and ninety
six (196) will be computed using Yamane's formula. Data collection was achieved through use of
qquestionnaires, which was piloted to test the validity and reliability of research instruments.
Quantitative data was analyzed using descriptive statistics such as mean and standard deviation
and presented in form of tables, pie-charts and bar-graphs. Inferential statistics such as
correlation analysis and multiple regressions were used to determine the relationship between
variables. The findings showed adjusted R 2 = 0.114, which means that the predictor variables; IT
system usage, IT system features and IT security explains 11.4% of the variability of tax
compliance by logistic companies, which is a low effect. However, ANOVA showed that the
model was statistically significant, F = 8.521, p = .000. This indicates that the model applied can
statistically significantly predict tax compliance by logistic companies. Coefficients showed that
that IT system usage influences tax compliance by 13.3% (β = 0.133, p=0.110>0.05), features of
the IT system influences tax compliance by 29.1% (β = 0.291, p=0.818>0.05), while IT security
influences tax compliance to a little extent, 0.1% (β = 0.001, p=0.520>0.05). Furthermore,
hypothesis testing revealed that Information technology usage, features and security have
significant effect on tax compliance by logistic companies (P-value=0.110>0.05), (P-
value=0.818>0.05) and (P-value=0.520>0.05) respectively. This implies that tax payers consider
tax system usage, features or functionalities and security features as factors that determine their
tax compliance. This study recommended that KRA should ensure that their IT systems are easy
to navigate and use; online system (i-tax and ICMS) should have relevant and secure features.
This is to boost taxpayer's perception, and improve on the adoption and use which consequently improving tax compliance
2023-01-01T00:00:00ZEffect of tax planning strategies on the perfomance of manufacturing firms in Nairobi City Kenya
http://ir.mu.ac.ke:8080/jspui/handle/123456789/8966
Effect of tax planning strategies on the perfomance of manufacturing firms in Nairobi City Kenya
Mugambi, Mary Mukami
Better performance has been the objective of all commercial manufacturing firms across
the globe. However, these are not regularly realized due to high costs on taxes including
multiple and double taxation which result to poor performance of manufacturing firms,
mostly in developing economies. In order to manage the effects of taxes on the
profitability of firms and to improve their performance, various tax planning strategies
are engaged by the firms so as to reduce the impact of high tax burden. It is in this regard
that this study aimed at determining the effect of tax planning strategies on the
performance of manufacturing firms in Nairobi City Kenya. The study was guided by
the following specific objectives; to determine the effect of Income shifting, expense
deduction, Capital Intensity and firm restructuring on the performance of manufacturing
firms in Nairobi city, Kenya. The study was anchored on the following theories; The
Hoffman’s tax planning theory, trade off theory, stakeholder theory and benefit theory
of taxation. The study adopted explanatory research design. The target population of the
study was 469, registered manufacturing firms in Nairobi city Kenya. A sample of 216
manufacturing firms using stratified random sampling was employed. Quantitative;
primary data was collected using structured questionnaires. Reliability of the data
collection instrument was tested using Cronbach Alpha test. Data was analyzed using
descriptive statistics and inferential statistics methods and the hypothesis were tested at
0.05 significant level. Multivariate correlation, and multiple regression analysis tests
were also applied in data analysis. The regression results showed that income
shifting(𝛽1=0.134,p=<0.05),Capital intensity((𝛽3=0.377, p<0.05),Firm restructuring
(𝛽3=0.842, p<0.05) had statistically positive significant effect on on the performance
of the Manufacturing firms while expense deduction(𝛽2=-0.014, p>0.05) had no
statistical significant effect on the performance of the manufacturing firms in Nairobi
city ,Kenya.The study findings, concluded that income shifting, capital intensity and
firm restructuring tax planning strategies positively and significantly effects the
performance of manufacturing firms, further the findings revealed that expense
deductions had a negative effect on the performance of manufacturing firms. The study
findings recommend that manufacturing firms prioritise on firm restructuring as a tax
planning approach to improve their performance, tax practicing experts should advise
their clients to embrace income shifting, capital intensity and firm restructuring as
strategies to improve their firm performance, and also research to be done using other
variables so as to establish which other factors affects the performance of the
manufacturing firms in respect to tax planni
2023-01-01T00:00:00Z