A Pragmatic Analysis of Gikuyu Euphemisms Used As Face-Saving Acts in The Gikuyu Political Discourse in Kiambu County, Kenya

Corporate governance is regarded as the key foundation upon which organizations are more productive, better managed and controlled. Performance has a link to good corporate governance for the sustainable organizational success. This project narrowed down specifically to the factor of corporate governance to determine the practice of corporate governance in SACCOs in Kiambu County, Kenya. The researcher used a descriptive survey design in soliciting information on the practice of corporate governance in SACCOs in Kiambu County, Kenya. The research also made use of both secondary and primary data. Secondary data was collected from statistical data available from the SASRA records and those from the Ministry of Cooperatives. Primary data was obtained by use of a closed ended questionnaire administered on senior managers of the sampled SACCOs. The target population was 8 deposit taking SACCOs and a total population of 200 SACCO managers in Kiambu County, Kenya. Each SACCO had a different number of respondents depending on its size and the number of senior managers in it. Data analysis was done using Statistical Package for the Social Sciences (SPSS) to generate quantitative reports which is presented in this project in the form of tabulations, percentages and descriptive statistics and inferential data computed using a regression equation. The findings of this project are that the practices of corporate governance have a direct effect on the overall performance of SACCOs in Kiambu County, Kenya contributing to 70% of the factors affecting performance. Recommendations put forward from the findings of this project is that there is need to research on the effect of corporate governance on performance of other institutions such as commercial banks, microfinance institutions and small and medium enterprises. The findings of the research include the finding that majority of those in senior positions in the SAACOs sampled are men at 64% of the sample size while women are at 36%. Another finding of the research is that majority of those in senior management positions are persons aged between 40 and 59 years. The research further brought out the fact that majority of the respondents comprising of 39% had held their current position for a period of between 4 and 6 years while 42% of the respondents had worked in the SACCO for a period of between 10 and 12 years. One of the recommendations from the research is on the need to have increased disclosure of information to the shareholders. A further recommendation was the need to train the board of governance often on corporate governance so as to better equip them to uphold the practice in their respective SAACOs. A final recommendation is the need for further research by other scholars.

Social media in recent times has proven to be extremely persuasive in influencing the public’s opinion on political affairs. Since 2007, election campaigns have actively utilized several social media platforms in Kenya for communicating with, mobilizing, and organizing supporters. Politicians and political activists along with their parties make maximum use of it to interact and provide civic education to the public. However, few written materials are available on how Kenyan youth, particularly those who live in Kiambu County, use social media for political engagement. The objective of this research is therefore to explore patterns as well as practices characterizing social media use by young people in Kiambu County and how this affects their political involvement and discourse. This research is guided by Habermas’s Theory of the Public Sphere, which asserts that public political discourse that is free from government interference is important for creating functional democracies. Social media, which acts as a public sphere, can allow the youth to engage in political discussions and other civic activities. The research employs a descriptive research design, utilizing an online survey as the primary tool for data collection, administered via Survey Monkey. The research’s target population includes young people enrolled in institutions of higher learning in Kiambu County who use social media for communication. The sample size was determined based on the number of university students in Kiambu County. It utilized stratified random sampling on a target population of 115,330 to draw a sample of 380 youths using a Survey Monkey online sample calculator with a 95% confidence level and 5% margin of error. Initially, a pilot study was conducted on 10% of the sample, which is 38 respondents, to ascertain the reliability of the research instruments, eventually, from the 342 surveys sent out, 224 were completed and returned. For data analysis, Microsoft Excel was utilized in coding and organizing the data to create tables and graphs. The findings showed that X was the respondents' most used platform for political discourse. Most respondents were aware of and engaged in political discussions on social media, and believed that social media influenced their political attitudes and beliefs. Although most viewed social media as a source of civic education, they were skeptical about its reliability due to misinformation. The study concludes that many youths in Kiambu County are actively participating in political discussions online and therefore it recommends that better education should be provided to help the youth discern credible information from misinformation. Additionally, interventions should be established to curb digital crimes like cyberbullying and online fraud.

Purpose: MFIs are subject to financial risks, just like all other financial institutions. This is intimately tied to their primary businesses of managing credit and accepting deposits. Therefore, risk management is crucial for MFIs in order to maximize their return on investment. The current study sought to establish the effect of financial risk management practices on financial performance of microfinance institutions in Kiambu County, Kenya. The study focused on establishing the effect of liquidity risk management practices, operational risk management practices, credit risk management practices, and market risk management practices on financial performance of microfinance institutions in Kiambu County, Kenya. The theories anchoring the study comprised of Risk Management Theory, Extreme Value Theory, Credit Risk Theory, and Capital Market Theory.
 Methodology: A descriptive survey research design was adopted in the study. The target population comprised of 31registered microfinance institutions operating in Kiambu County. The unit of observation comprised of Risk and Compliance Manager, Finance Manager, Operations Manager, Credit Manager, and Business Development Manager from each of the microfinance institution making a total of 155 respondents. A census approach was adopted in the study where all the registered microfinance institutions were involved in the study. Both primary and secondary data was employed in the study where 5-point Likert scale questionnaires were employed to gather primary data while a secondary data collection sheet was utilized to gather secondary data. Both descriptive and inferential statistics were used to analyze the collected data. The statistics were generated by help of Statistical Package for Social Scientist and MS Excel.
 Findings: The results of the analysis revealed that Liquidity Risk Management Practices, Operational Risk Management Practices, Credit Risk Management Practices, and Market Risk Management Practices positively and significantly affects financial performances of microfinance institutions in Kiambu County, Kenya as shown by beta values of 0.401, 0.309, 0.497 and 0.351 and significant values of 0.000. 0.001, 0.000 and 0.006 respectively.
 Unique contribution to theory, practice and policy: The results implies that when each of the independent variable is increased with one unit, financial performance of the microfinance institutions increases with the respective beta value of the independent variable. The results led to conclusions that liquidity risk management practices, operational risk management practices, credit risk management practices, and market risk management practices bears appositive and significant effect on financial performance of microfinance institutions in Kiambu County. The study provided recommendations to the management of the microfinance institutions to enhance their practices in areas of liquidity risk management, operational risk management, credit risk management, and market risk management to improve financial performance to a positive and significant level.

This article appraises teachers’ use of compliments as linguistic politeness strategies (PSs) in a non-native English-speaking community. It is guided by Brown and Levinson’s (1987) Politeness Theory and Austin’s (1962) Speech Act Theory. The paper uses materials recorded in 32 lessons by 16 teachers of different subjects which took place in selected secondary schools in Dar es Salaam, Tanzania. Purposive sampling was used to obtain the participants. Data was collected through classroom observation and interview. Results show that the teachers used a variety of compliments as linguistic PSs, including compliments, compliments with gratitude, and compliments with congratulatory notes. By so doing, they positively influenced various aspects of the classroom interaction, for example raising students’ feeling of being admired by their teachers, promoting students’ confidence, encouraging active participation in lessons, and promoting students’ relaxation. This study traced the use of compliments as linguistic PSs using cross-sectional data; future studies may examine longitudinal data to unearth a number of key issues with regard to compliment use. Keywords: Compliments, face-saving strategies, politeness theory, linguistic politeness strategies, face-saving strategies, speech acts

Purpose: The objective of the study was to establish the effect of internal management competencies on performance of commercial housing projects in Kiambu County, Kenya.
 Methodology: The study employed descriptive research design. There are a total of 100 commercial housing developers operating in Kiambu County. This study targeted owners and operation managers in all the companies. Therefore, the study population was 200 respondents. This study adopted a census approach since the target population is not large. Primary data was collected through a questionnaire. Quantitative data gathered from correctly filled questionnaires was coded; tabulated and analyzed using SPSS version 20 by both descriptive statistics which included mean and standard deviation and inferential statistics which includes Pearson correlation and regression coefficient which was used. The data was presented using frequency tables and graphs.
 Results: The study revealed that there was a positive association between the variables of the study, that is, leadership competency, financial competency, project consultant competency and information technology competency with coefficients 0.636, 0.645, 0.676 and 0.622 respectively in relation to performance of commercial housing projects in Kiambu County. The p-values of leadership competency, financial competency, project consultant competency and information technology competency were 0.001, 0.011, 0.000 and 0.014 respectively. This implied that there was a significant and positive relation between internal management competencies and performance of commercial housing projects in Kiambu County.
 Unique contribution to theory, policy and practice: The commercial housing firms should adopt the various strategic competencies that are useful to an organization to boost the performance of projects in commercial housing. The competencies include leadership and top management skills and financial management. The modern technology in the IT field is useful and should be adopted in the various project firms. Commercial housing firms’ excellence in internal management and acquisition of necessary physical and human resources should be an aim for all the registered firms. This is necessary to ensure quality of the projects.

The management of the hardcopy inpatient information in public healthcare facilities in Kenya has proved to be an uphill task. That is informed by the fact that these types of records are more vulnerable as compared to electronic medical records. Electronic medical records are legal patient records that are created and stored in a digital format in health. Hardcopy medical records are prone to damage through wear and tear, fires, and getting lost because of misplacement. That is not the case with electronic medical records, which are more secure because they have a backup system and can be easily retrieved when needed. This difficulty in the utilization of hardcopy medical records necessitates the utilization of electronic medical records. The study analysed the effect of technical factors on the uptake of electronic medical records in the inpatient department in public health facilities in Kiambu County. The study adopted a descriptive research design. A sample of 85 respondents was selected through simple random sampling. The respondents were doctors, hospital administrators, clinicians, and nurses. Primary data was collected through the issuance of questionnaires. Data were analysed through descriptive statistics, correlation, and multiple regression analysis. Study findings were presented in figures and tables. Study findings indicate a positive and significant association between technical on the uptake of inpatient electronic records management in PHF in Kiambu County. The study suggested that there is a need for enhancement of the level of communication among all stakeholders. Organizations should have a budgetary allocation, regular human capacity building, senior management support, and clarity of strategic plan implementation to optimize the uptake of electronic medical records in public health facilities in Kiambu County. Further, there need for sensitization on the use of electronic medical records to optimize organizational efficiency and minimize medical errors. Further, there is a need for the development of strategies aimed at influencing EMR positively among the utilization of inpatients, clinical officers, and medical officers in public health facilities

Small and medium-sized enterprises are an important part of the taxpayer population in any country around the globe. Their taxation usually poses a number of challenges. They are numerous but contribute relatively little to the state coffers, while often absorbing a large share of scarce tax administration resources much needed elsewhere in administering the tax system. The purpose of the study is to investigate the effect of tax procedures complexity on tax compliance of Small and Medium Enterprises in Kiambu County. The theories guiding the study include the ability-to-pay taxation theory, Prospect theory of taxation, and the Allingham and Sandmo theory. This study adopted a cross-sectional survey design because the design is best suited for finding out the prevalence of a phenomenon, situation, problem, attitude or issue, by taking a cross-section of the population as it stands at the time of the study. The target population comprised of 3616 registered businesses in Kiambu County. A sample of 385 SMEs managers and owners were selected using stratified random sampling method. Primary data was collected with structured questionnaires. Secondary data was collected by use of secondary data collection sheet to supplement the primary data. A pilot study was undertaken on 38 SMEs to test the reliability and validity of the questionnaire. The tool of analysis that was used for this study was Statistical Package for Social Sciences version 28. Correlation and multiple linear regression analyses was used to determine the relationship between the tax code complexity and tax compliance among small and medium sized enterprises in Kiambu County. Before taking part in the study, top management of the SMEs were asked for their informed consent in order to ensure that the research is carried out in a suitable setting free from internal interferences and influences. The study findings established that tax filing procedure, tax registration, tax remittance and tax rate determination have significant effect on tax compliance of small and medium enterprises. It is concluded that the procedures for online tax filing provided by the tax agency are a bit complex to understand by small and medium enterprises. The study concludes that tax registration by small businesses is received positively and not misconstrued as been punitive. Further, the tax agency should roll out tax filing education programs to small traders to make it easy to file taxes and the tax filing period should be reviewed to be flexible. The tax collector should revise the current compulsory requirements to register for tax by SMEs as it was found to affect tax compliance.

Achieving success in performance is a key objective in all organizations globally. Performance is crucial since it determines the future sustainability of the business. However, Savings and Credit Cooperative Organizations (SACCOs) are experiencing performance challenges while operating under an unpredictable environment. In the year 2019, 86% of the SACCOs in Kenya registered a decline of 12% and 15% in their cashflows and profitability, respectively. In addition, 37% of the loss making SACCOs have witnessed panic withdrawals leading to cashflow crunches and collapse. As a response to this scenario, SACCOs have implemented strategic change management practices to increase the chance of successful performance in an unpredictable operating environment. This study therefore sought to establish the impact of strategic change management practices on performance. The study’s general objective was to assess the influence of strategic change management practices on performance of SACCOs in Kiambu County, Kenya. The specific objectives were to determine the influence of corporate communication, strategic supervision, strategic target-setting and strategic resource allocation on the performance of SACCOs in Kiambu County, Kenya. The study was based on the dynamic capabilities theory which was complemented by Kotters theory, nudge theory, and resource-based view theory. The study utilized descriptive research design. The unit of analysis was the 14 DT-SACCOs with their head offices registered in Kiambu County. The unit of observation were five departmental managers involved in strategic change initiatives in each of the 14 SACCOs which translated to 70 respondents. The population of study was not sampled due to the small number of respondents. Primary data was collected through structured questionnaires. Secondary data was collected through a data collection sheet. To minimize ambiguities in the questionnaire, the study tested for validity using criterion predictive validity model. The reliability for the study was attained by computing the Cronbach’s alpha coefficient. Pilot study was conducted using seven respondents from Mhasibu SACCO in Nairobi County which neighbors Kiambu County. The administration and collection of data was conducted through drop-and-pick-later method. Data analysis was conducted using descriptive and inferential statistics. The presentation of data took various forms including comparative tables, percentages, frequencies, and charts. The study found that there is a positive and significant relationship between corporate communication, strategic supervision, strategic target setting, strategic resource allocation and organizational performance. The study recommends that SACCOs top leadership adopts and trains its employees on effective resource management. This would ensure that resource allocation is done in a manner that is strategic and keeps on improving the performance of the SACCOs. It’s also recommended that measures be put in place to enable employees to set strategic targets that are realistic and achievable to enable the SACCOs to realize improvement in performance.

In an attempt to alleviate poverty and empower the vulnerable population, many non- governmental organizations and government line agencies have provided revolving funds to its citizens. The County Government of Kiambu introduced Biashara Fund to empower its youth. The major challenge has been identifying the most deserving beneficiary and minimizing the risk of loan non-repayment. Such, has however not been possible as at times, the rate of defaulters has been reported to be substantially high, leading to writing off such debts at the expense of the revolving funds. The role of the government in providing start-up funds and ensuring sustainability is crucial. Ideally when such funds are borrowed, it is expected that they are repaid in order to empower another beneficiary thus creating a revolving fund and ensuring sustainability of the fund. However, this is often not the case as change of the government of the day at times leads to higher default rate of such funds. This study focused on determinants affecting loan repayment of government funding to venerable groups, a case study of Biashara Fund in Kiambu County, Kenya. The study specifically evaluated the influence of amount of credit borrowed, legislation put in place on loan repayment, borrowing process set and group leadership on loan repayment of government funding to venerable groups accessing Biashara Fund in Kiambu County. Descriptive survey was adopted for this study. The study targeted youth, women and persons with disability with emphasis on 60 groups and 865 individuals drawn across the 10 sub-counties in Kiambu County. The target category had advanced loans by the Biashara Fund from 2014 to 2017. A sample of 274 participants was used and was selected using stratified and simple random sampling. The study used a questionnaire as the sole primary data collection instrument. Data was analyzed using the Statistical Package for Social Sciences where both descriptive and inferential statistics were employ yed. A univariate analysis was done to get standard deviation, means frequency tables, histogram pie chart, graphs and percentages. Further inferential statistics were applied using regression analysis. The study established a relationship between group leadership and loan repayment of government funding by venerable groups accessing Biashara Fund in Kiambu County. The study findings show that there is a significant negative relationship between the amount of credit borrowed and loan repayment of government funding by venerable groups accessing Biashara Fund in Kiambu County. The study concludes that there is a relationship between loan size and capacity to repay. The study also concludes that most of the youth, women and persons with disability were partially conversant with the Biashara loan rules. Policy makers need to come up with viable interventions to stimulate and create an enabling economic environment for innovation and business competitiveness, hence inducing performance of youth, women and disabled business projects. The youth, women and disabled problem thus requires properly planned well-structured and broad based programs. The study recommends that adequate liquidity should be ensured as depositors and borrowers should be able to access funds without subjecting the institutions to solvency and attainment of acceptable rates of return. Research and academicians with an interest in entrepreneurship and startup funding as they will understand the issues raised for future research.

This study examined the level of utilization of Mobile financial services among small scale businesses in Kiambu County. Primary data was obtained through interview administered questionnaire from 123 small scale businesses in Kiambu County. Using descriptive analysis the study found out that 48.8 percent of the businesses utilized mobile financial services. The mobile financial services utilized by the businesses included mobile money in phone, Pay bill Buy goods and services and mobile money bank accounts. Majority of the businesses used mobile money in phone. Businesses cited lack of mobile financial services devices by businesses, lack of mobile financial services incentives such as loyalty points, mobile money transaction charges, poor interoperability between networks, low acquaintance to mobile financial services transactions, service system breakdown, difficulties while accessing customer care services as major challenges in use of mobile financial services. The study concludes that mobile financial services are compliments other financial services in extending financial services to the unbanked sector in the county and recommends that systems development and improvement of service delivery by mobile network operators towards small scale businesses and enhanced legislations on data protection and cyber-crimes to protect users of mobile financial services towards increased use of the services.

Rental income tax compliance is important as it has a direct impact on revenue for most governments around the world. The Kenya Revenue Authority has, of late, failed to meet its revenue targets, particularly rental income tax targets. The purpose of the study was to determine the effect of dispute resolution reform on rental income tax compliance among residential landlords in Ruaka Town, Kiambu County, Kenya. The theory that guided this study was Procedural Justice Theory. An explanatory research design was adopted. The target population was 2103 residential landlords in Ruaka Town, Kiambu County, and a sample size of 336 respondents was calculated using the Yamane formula. Primary data was collected using a structured questionnaire. A pilot study was done to test the validity and reliability of the research instrument. Both descriptive statistics and inferential statistics were carried out with the help of the SPSS software. Inferential statistics such as Pearson correlation and multiple regression analysis were used to test the relationship between the study's dependent variable and the independent variables. The beta coefficient results revealed that Dispute resolution reform had a positive and significant effect on rental income tax compliance (β = 0.099, p = .020). The significant positive effect of dispute resolution reform suggests that the government should strengthen tax dispute mechanisms by ensuring fairness, transparency, and accessibility in conflict resolution processes. Future researchers could investigate the effects of attitude and perception, which are behavioral factors that might be analyzed to find their relative effect on the taxpayers in compliance with the rental income tax.

Profitability is a key indicator of performance and sustainability for agribusiness firms in Kenya, particularly in Kiambu County where agriculture plays a vital role in household income and food security. Despite this, many firms in the region have faced stagnant and some a decline in profitability. This study examined the influence of three dimensions of risk management that is fraud prevention, insurance adoption and systematic risk assessment, on the profitability of agribusiness firms in Kiambu County, Kenya. Primary data was collected through semistructured questionnaires administered to firm managers, finance managers, and internal auditors, with a sample of 55 firms drawn from a population of 64 agribusinesses, resulting to 165 respondents. Data covering the period 2020 to 2024 were analysed using descriptive statistics, multiple regression analysis, and diagnostic tests with SPSS version 21. The findings revealed that systematic risk assessment had a positive and statistically significant effect on profitability, while insurance adoption and fraud prevention showed positive but insignificant effects, due to high insurance premiums, delayed claim settlements, and limited integration of fraud control systems in smaller firms. The study concludes that structured risk management is indispensable for sustaining profitability in agribusiness firms. The study recommends that managers institutionalize comprehensive risk assessment processes, adopt cost-effective insurance products aligned to firm needs, and strengthen fraud prevention frameworks. Policymakers are encouraged to support affordable insurance schemes, streamline claim settlement processes, and promote risk management capacity building among agribusiness firms.

Purpose: The aim of the study was to influence of work-related stress on the performance of teachers in Public Secondary Schools in Kiambu County, Kenya Methodology: The psychological well-being theory, the person-environment fit theory, and the Job Demands-Resources model served as the guiding theories for the study. The study used a descriptive survey research approach. Target population was 4288 teachers in public high schools out of which a sample size of 365 was selected using Yamane formula. The sample size was chosen using stratified random sampling method. Primary data was collected using questionnaires. To determine the validity and reliability of the questionnaires, a pilot test was carried out. Quantitative analysis of the data gathered from the surveys was conducted. Inferential and descriptive statistics was used for analysis. The data was summarized into frequencies, percentages, means and standard deviation and presented using pie charts and frequency tables. Findings: From the findings, it was established that work related stress (b=0.018, p=0.000<0.05), had a statistically significant relationship with the performance of teachers in public secondary schools in Kiambu County, Kenya. Notably, aspects such as being upset because of things have happened unexpectedly, being unable to control the important things in life, being overwhelmed by the workload significantly affected the performance of teachers in the public secondary schools. Unique Contribution to Theory, Practice and Policy: The study was guided by the person-environment fit theory. The study therefore recommended that the public secondary schools should introduce regular stress management workshops and training for teachers. These programs should focus on coping mechanisms, mindfulness, and relaxation techniques. In order to enhance the environmental mastery of teachers, the school administration needs to offer ongoing professional development opportunities that focus on enhancing adaptability, problem-solving skills, and decision-making abilities.

The study sought to investigate the effect of cost of production on financial performance of selected poultry rearing farmers in Kiambu County, Kenya. The study was guided by specific objectives in cluding; the effect of feed costs, the effect of poultry equipment, the effect of brooding costs and the effect of medication costs on financial performance of selected poultry rearing farmers in Kiambu County, Kenya. The study was anchored on cash conversion cycle theory, transaction cost of economics theory, resource based theory and operating cycle theory. The study adopted descriptive research design and a sample size of 350 respondents. Snow ball sampling method was used to reach the respondents since their location was not well defined. Primary data was collected using questionnaires that was pilot tested to ensure its valid and reliable. Descriptive statistics of mean, percentages and standard deviation and inferential statistics including multiple regression analysis were conducted. The study findings revealed that production cost including feeding cost, poultry equipment, brooding cost and medication cost all individually had a statistically significant effect on financial performance and therefore all the null hypotheses were rejected. Feeding cost and medication cost had negative statistically significant effect, hence concluding that when the cost for feeds and medication increases, they lead to a decrease in financial performance. Also increase in poultry equipment and brooding cost were found to positively affect performance concluding that when the farmers increase investment in relevant equipment and brooding, financial performance improves. On feeding cost and medication cost, the study recommends that the farmers through the regulators to lobby for subsidies from the government so as to lower the cost of production. The study further recommends the farmers to invest in heavy technology in terms of equipment and brooding costs since greatly increase their financial performance.

Savings and Credit Cooperatives often struggle to keep pace with the rapid changing technological advancement and stiff competition from larger financial institutions like commercial banks. The way in which Deposit Taking, savings and Credit Cooperatives (SACCOs) and financial institutions utilize strategic resources defines their competitive advantage and performance. This study investigated the influence of strategic human resources on performance of deposit taking SACCOs in Kiambu County. The study was hinged on resource-based view theory. Descriptive survey research design was adopted. The target population was 227 management staff consisting of 26 top level, 67 middle level, and 134 lower-level management staff in Kiambu County. Stratified sampling technique was used to select a sample of 14 top level, 36 middle level, and 71 lower-level management staff. Primary data for the study was collected using a semi-structured questionnaire. Drop and pick method was adopted in administering the questionnaire. Face and content validity of the research coefficient. A coefficient of 0.7 or above was considered adequate in the study. R2 was used to measure the predictive power of the model, while F-statistic was used to determine the fitness of the model. The significance of the study variables in influencing performance of SACCOs was based on the p-values of each variable at 0.05 significance level. Results of the study indicated that strategic human resources were deployed to a moderate extent. Further, a positive correlation existed between performance of DTS and strategic human resources. Strategic human resources predicted performance of DTS in Kiambu County (p<0.05). The study therefore concluded that strategic human resources have significant influence on performance of DTS in Kiambu County. The study recommends that the management of DTS should emphasize on acquiring and optimally utilizing strategic resources since they significantly influence their performance.