School of Business and Economics
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Item Trends in Mergers & Acquisitions(Communication Authority of Kenya & Daystar University, School of Business and Economics, 2021-09) Mburu, RaphaelThe goals of a merger regime is to: ensure firms do not acquire, strengthen or preserve market power (dominance) that can be used to harm consumers and competitors. support the country’s broader economic policy agenda. Mergers are enforced in terms of Part IV of the Competition Act, No. 12 of 2010 of the Laws of Kenya. Review is done in terms of sections 41-49 of the ActItem Consumer Protection Law(Communication Authority of Kenya & Daystar University, School of Business and Economics, 2021-09) Kamiti, BonifaceConsumer Protection Law refers to actions taken by the government to provide and ensure the attainment of consumer rightsItem Overview of the Competition Act of 2010 & Areas of Research(Communication Authority of Kenya & Daystar University, School of Business and Economics, 2021-09) Roba (Dr.), Adano WarioThe Competition Authority of Kenya is established by section 7 of the Competition Act No. 12 of 2010Item Optimal integrated solution on the rural digital: Adaptation from South Korea.(Kenya School of Monetary Studies, 2018) Kagwaini, Dorothy Muthoka; Kinuthia, Francis GitauRural Kenya has challenging environment for implementation of communication infrastructure, for data and Internet services, the situation drives network operators to establish network infrastructures in urban areas leaving rural areas as underserve. This paper seeks to identify and recommend an optimal integrated technical solution that utilizes television white space and fiber optic technology, to address the rural digital divide with respect to broadband internet in Kenya. Specifically, for farmers in championing of the Food Security pillar in the Big Four Agenda. With an argument that television white space and optical networks can be integrated and deployed, with the government support to deliver an optimal cost effective solution to reach the digitally unreached and underserved rural populations. The motivation for the study is that despite the potential socioeconomic benefits and growth in demand for broadband internet, rural areas remain isolated digitally. The study, will appraise various flavors of fiber optic technology, features of television white space before going on to recommend a deployment architecture informed by the results of county situation analyses and lessons learnt from South Korea which is recognized for its quality and technology innovativeness. The contribution of this study is to encourage researchers and technologists to partner and drive higher education to the next level. Also, to ensure cost effectiveness, the government is encouraged to partner with any operators of technology to provide incentives such as tax rebates and zero rated services to make the big four agenda a reality.Item The Role of IASB on Corporate Reporting Disclosures: Use of Artificial Intelligence(Faculty of Management and Finance, University of Ruhuna, 2019) Kagwaini, Dorothy MuthokaIn the year 2015 the International Accounting Standards Board made a decision to stick to their core business of financial reporting. However, the need for efficient and effective ways of measuring and communicating non-financial information is paramount to ensure the realization of corporate reporting disclosure that has been at loggerheads with the traditional financial reporting. The purpose was to provide clarity in how the International Accounting Standards Board could play a more proactive role on corporate reporting disclosures by focusing on artificial intelligence. This will enable preparers to have a clear understanding of which standards would be appropriate when evaluating non-financial information. The paper adopted a qualitative approach whereby white papers from the World Economic Forum as well as journal papers were used. Drawing from the use of artificial intelligence, this paper reported on the current developments of the Global Regulator‘s taxonomy, benefits of corporate reporting disclosures by firms along with practical guidelines for mentality change of Accountants in their profession. Finally, challenges advanced by the artificial intelligence such as societal impacts were argued. It was concluded that the Global Regulator could improve the current taxonomy to include non-financial information. This paper will contribute to the body of knowledge as there is scarcity of published data related to to corporate reporting disclosure in emerging economies as well as their responsiveness to country specific regulators.