Prof Miriam Kinyua
Lecturer, Agriculture And Biotechnology, University Of Eldoret, 3900 Eldoret
Phenotypic Effect Of Mutation On Barley (hordeum Vulgare L.) In Kenya
Barley (Hordeum vulgare L.) is one of the most important cereal crops in Kenya and the world’s fourth most important cereal grown mainly for fodder and beer production. Major constraints to high yield in barley include pests, diseases, changing climatic conditions, land fragmentation and most importantly lodging which causes yield losses of up to 60% and hence reduced grain yield

Er. Rajesh Mongia
Joint Director (contracts), Military Engineer Services (under Mod), Hq Cwe Jhansi, Jhansi Cantt-284001
Performance Guarantee As Replacement To Risk & Cost Strategy In Infrastructure Contracts
Government agencies engaged in infrastructure projects were plagued by the risk & cost syndrome to penalize the contracting agency unable to complete the work on time. The excess amount incurred by the government in completion of the balance work through another agency was to be recovered from the defaulting contractor. However, invariably in all cases the cancellation of the contract

Moses Njoroge Muiruri
School Of Education, Mount Kenya University, P. O. Box, 342-01000, Thika, Kenya
A Critique Of The Effectiveness Of Internal Auditing Procedures As A Control Measure Of School Finances In Kenya Secondary Schools
In Kenya, the Boards of Managements (BOMs) have been bestowed with the responsibility of direct control of substantial amounts of Public money in secondary schools. The Kenya Basic Education Act 2013, Part VIII 61(2) (d) allows establishment of audit committees by schools BOMs to facilitate internal auditing in schools (Kenya Gazette Supplement Acts, 2013). These committees shall make a report

Dr. Ruth Thinguri
School Of Education, Mount Kenya University, P. O. Box, 342-01000, Thika, Kenya
Managing Change In Ghana Revenue Authority
The aim and objective of policy-makers is to change the face of revenue mobilization by eliminating duplicated functions, improve compliance level and reduce compliance and administrative cost. This study was aimed at examining how the integration of the revenue agencies is being managed; the challenges faced and the lessons learnt that will guide future change managements in the Ghanaian public

Sugar E. F. K. Adukonu
Compliance, Enforcement And Debt Management Unit, Ghana Revenue Authority, Takoradi, Ghana
Towards Higher Inclusive Growth: Role Of Higher Education
The Constitution guarantees equality of opportunity in terms of access to education irrespective of caste, gender or race. It also provides for affirmative action in favour of disadvantaged sections of the society to achieve higher inclusive growth. Access to higher education on an equitable basis can be a powerful framework to achieve such objective. While significant increase in access to

Dr. Satya Narayan Misra
Director, School Of Leadership, Kiit University, Campus-4, Chintan Building, Patia, Bhubaneswar751024
Effectiveness Of Presumptive Tax And Its Impact On Profitability Of Smes In Zimbabwe. Case Of Commuter Transport Operators In Bindura (2014)
The study assessed the efficiency of presumptive tax collection and the impact of presumptive tax on the viability of SMEs, using Bindura commuter transport operators as a case study. The main objectives of the study were to establish the reason(s) why SMEs are subject to presumptive tax and whether there was any relationship between viability of SMEs and the payment

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