February 5, 2022

Possible solutions to records management problems in the public service As stated above there are various problems affecting the efficient running of registries. There is need to re-organize or restructure registry operations especially public registries. The restructuring programme should address the problems currently affecting the registry staff and its operations. The following require due consideration: –  Registry personnel and organization: The layout of a registry determines the rate at which files and information would flow. A poor registry layout is a source of annoyance to everyone.  Poor equipment can greatly contribute to inefficiency in many ways.  It can and does have a very psychological effect on individuals concerned and cultivates bad habits in records keeping. Staff Training: Training of personnel is an important element in helping to produce qualified staff to deliver a quality service.  Training of increasing techniques and responsibility should be encouraged and staff permitted to progress to higher grades.  Such improvement goes along way towards staff motivation and high productivity.  Public offices are encouraged to use the records management seminars normally organized by the Kenya National Archives and Documentation Service to uplift the operation capabilities of their registry staff. Staff deployment: Proper deployment of staff should be considered.  The registry should be seen as central to an organization where its functions contribute highly to the efficient running of that organization.  This calls for deployment of staff of high integrity to man the registries.  Consideration should be given to rotation duties among the registry staff DISPOSAL OF RECORDS Disposal of records does not always mean destruction. It can also include transfer to an archive centre e.g National archive or museum. Destruction of records ought to be authorized by a suitable regulation, or operating procedure and the records should be disposed of with care to avoid inadvertent disclosure of information. (cite commonplace example of pay slip information wrapping meat in the streets) The process needs to be well-documented, starting with a records retention schedule and policies and procedures that have been approved at the highest level. Digital records The general principles of records management apply to records in any format. Digital records (almost always referred to as electronic records) are preserved using special software programs called EDMS or Electronic Data Management systems or an Electronic Records Management System (ERMS). These are computer program used to track and store records. ERM systems commonly provide specialized security and auditing functionalities tailored to the needs of organizations. Where an organization has bulk data and records to store then a Commercial records center would be appropriate. These are facilities which specialize in the storage of paper and electronic records for organizations. The centers provide secure storage for paper and electronic records at a fee and can provide temperature controlled storage for sensitive information.

COMMON METHODS OF COMPUTER AND DATA SECURITY  THAT CAN BE EMPLOYED TO CUSTOMIZE A SECURITY SYSTEM Risk Analysis: Software packages are available to help quantify potential exposure to security breaches.  This is a good starting point in determining your need for and development of a plan of action. Access Level: Users can be assigned a variety of access privileges, such as upload or download data from a File Server or network database. Passwords: Passwords can be used to control access to terminals, files, records, or even fields within a record.  In a password system, users must enter the appropriate password to gain access to the data for which they have been cleared.  Multiple levels of passwords can provide entry to different layers of information in an agency database.  The best approach is to use passwords to create a hierarchy of entry and progressively more complex entry codes as the information becomes more sensitive.  Audit Trails: Security software programs can audit computer use by providing a comprehensive record of all network or system actively, including who is accessing what data, when and how often. Encryption: Data encryption is a process that “scrambles” data when they are stored or transmitted.  Data so treated become unintelligible without a data “key.”  When the encrypted data are sent to another terminal, the required software key on the receiving end decodes the information.  The use of encryption can be a complex process and should be used only for data that are highly confidential and require utmost security.  Data Backups: Backing up disks is a common-sense measure to safeguard data in the event of loss through disaster.  It is also important for basic computer security.  Data backup is an important safeguard should an unauthorized user access and change an electronic file or document.  Collections of data, which are constantly being updated, such as electronic database, should be backed up regularly on a daily, weekly and monthly basis.  Weekly and monthly backups should be kept in a secure location, which is fireproof.  Backup media should be clearly indicated as such with the word BACKUP written on the label. CHALLENGES ON RECORDS MANAGEMENT In the modern world, information has become increasing important for the efficient running of organizations.  There is need to have information readily available whenever required for decision-making and problem solving.  Registries play a very important role in maintaining, controlling and availing information in an organization.  Greater attention should therefore be paid to the management of the registries and the information resources they contain. Handicaps facing records management in the public service today It has been observed that most of the records management malpractice begins in registries.  Factors to explain this kind or situation include: – Lack of proper training of the registry personnel and follow-ups after training;  Frequent transfers of trained and experienced staff from the registries to other duties thus affecting the proper running of registries; Undisciplined personnel manning the registries leading to constant mishandling of files, acts of vandalism etc. The fact is that in disciplined individuals will not be interested in seeing anything going well.  Inadequate knowledge in registry filing classification and coding systems amongst registry staff. This makes retrieval of information quite tedious if not impossible. Poof attitude and/or lack of understanding by top managers of the vital role played by registries in an organization. The registries act as a ‘dumping ground’ for untrained and undisciplined staff with little or no attention being paid to the problems that may face registry operations and the organization in general when a registry is manned by this type of staff.  In the final analysis, the top management usually ends up being the loser.  Absence of, and or failure to implement records disposal schedules. Consequently there is a mammoth growth of records in the various ministries and departments, majority of which are valueless.  Such records continue occupying office space and equipment unnecessarily.  There is inadequate filing equipment, which has made files to be mismanaged. In some cases there is breakdown of the filing equipment in registries resulting into uneconomic and inefficient registry operations. Lack of proper accommodation. Registries lack proper accommodation for their records.  Thus records are dumped on floors, on top of cabinets and sometimes mixed with unserviceable stores and equipment. Some officers maliciously withhold vital information; say if it deals with an officer’s promotion, training and even application for acting allowance or any other beneficial aspect. Such behavior has very adverse effect on the flow of information in public offices.  This practice amounts to corruption, which is criminal and punishable under the law. Lack of serious supervision within an organization.  

NATIONAL SOCIAL SECURITY FUND ESTABLISHMENT OF THE FUND The fund was established in 1965 by an Act of Parliament under Cap 258 of the laws of Kenya .The fund is operated and managed by a Board of Trustees. NSSF BOARD OF TRUSTEES The Board of trustees is a body corporate having a common seal. it may in its corporate name sue or be sued ,purchase, hold, manage and dispose of movable and immovable property and enter into contracts as it may deem necessary or desirable. Composition of the Board The Board of Trustees shall comprise of: A Chairman to be appointed by the Minister from amongst the trustees The Permanent Secretary to the Treasury; The Permanent Secretary in the Ministry of labour Seven (7) other trustees appointed by the Minister of whom one shall be the Managing Trustee. No person shall be appointed as a trustee if he: Has been convicted of an offence by a court and sentenced to imprisonment for a term of six months or more; Is adjudged bankrupt [or enters into a composition scheme or arrangement with his creditors;] or Is disqualified under the provisions of any other written law from appointment as such. Term of office for trustees The chairman and other trustees shall hold office for a period of three (3) years, but shall be eligible for re-appointment. All questions proposed at a meeting of the Board of Trustees shall be decided by a majority of the votes of the trustees present. COMPULSORY REGISTRATION OF MEMBERS The Act provides for compulsory registration of employees and employers as contributors to the fund. The contributing employers are required to take appropriate steps to ensure their employees are registered. The term “employer” means any public or private body or any person or individual employing one (1) or more employees. The regulation order does not apply to employees whose terms of engagement are casual in nature. The registration order provides for registration as members of the Fund of all “employees” of the age of sixteen (16) years and above and all “employers”. REGISTRATION PROCESS- IMPORTANT Every contributing employer shall register with the Fund by completing and forwarding the appropriate form to the Fundwithin twenty-one (21) days of first becoming liable to register. (Regulation 3) The Managing Trustee shall allot a registration number to every contributing employer who is registered with the fund. Every contributing registered employer will complete and forward to the Fund the appropriate forms in respect of each of his employees who is registrable as a member of the Fund and who has not previously been registered. The Managing Trustee shall allot a membership number to each employeeregistered (Regulation 5.) The Managing Trustee shall also forward to a contributing employer membership cards for all members of the Fund who is registered whilst in his employment. All membership cards shall remain the property of the Fund. Every contributing employer shall keep a written record of the Fund membership number of each of his employees who is a contributing member. If the membership card of a member of the Fund is lost or destroyed, a member may apply to the Managing Trustee for the issue of a duplicate membership card. A charge of 2.50 shillings is levied for the issue Each contributing employer shall notify the Fund of any change of his address. Every contributing employer shall notify the Fund when any contributing member first enters, or ceases to be in his employment. Each member of the Fund shall immediately on commencing work for a new contributing employer produce his membership card to such employer for inspection. CANCELLATION OF MEMBERSHIP The registration of a contributing employer [under regulation 3] may be cancelled upon his making application on the appropriate form if he: – (a) Ceases to have any contributing member in his employment; or (b) Has throughout the two previous years employed fewer than the number of employees prescribed for compulsory regis­tration in his case i.e. one or more employees CATEGORY OF EMPLOYEES WHO ARE NOT REGISTRABLE The ACT provides that no person shall be registered as a member of the Fund if: – (a) He is an exempt person; or (b) He is a casual worker

The presentation of statistics in research reports is a special challenge for writers. Four basic ways to present such data are in (1) a text paragraph, (2) semitabular form, (3) tables, or (4) graphics. 1. Text Presentation This is probably the most common when there are only a few statistics. The writer can direct the reader’s attention to certain numbers or comparisons and emphasize specific points. The drawback is that the statistics are submerged in the text, requiring the reader to scan the entire paragraph to extract the meaning. The following material has a few simple comparisons but becomes more complicated when text and statistics are combined. A comparison of the three aerospace and defense companies from the high-tech stratum of the Forbes 500 sample show that Sundstrand had the best sales growth record over the years 1988- 1989. Its growth was 8.0 percent – with sales significantly lower than the other two firms in the sample. This compares to sales growth for Rockwell International of 3.3 percent, and AlliedSignal was third at only 0.8 percent sales increase. Rockwell International generated the most profits in 1989 among the three companies. Rockwell’s net profits were $720.7 million as compared to $528 million for Allied-Signal and $120.8 million for Sundstrand. 2. Semitabular Presentation When there are just a few figures, they may be taken from the text and listed. Lists of quantitative comparisons are much easier to read and understand than embedded statistics. An example of semitabular presentation is shown below: A comparison of the three aerospace-defense companies in the Forbes 500 sample shows that Sundstrand showed the best sales growth between 1988 and 1989. Rockwell International generated the highest net profits for the year 1989. 3. Tabular Presentation Tables are generally superior to text for presenting statistics, although they should be accompanied by comments directing the reader’s attention to important figures. Tables facilitate quantitative comparisons and provide a concise, efficient way to present numerical data. Tables are either general or summary in nature. General tables tend to be large, complex and detailed. They serve as the repository for the statistical findings of the study and are usually in the appendix of a research report. Summary tables contain only a few key pieces of data closely related to a specific finding. To make them inviting to the reader (who often skips them), the table designer should omit unimportant details and collapse multiple classifications into composite measures that may be sustained for the original data. Any table should contain enough information for the reader to understand its contents. The title should explain the subject of the table, how the data are classified, the time period, or other related matters. A subtitle is sometimes included under the title to explain something about the table; most often this is a statement of the measurement units in which data are expressed. The contents of the columns should be clearly identified by the column heads, and the contents of the stub should do the same for the rows. The body of the table contains the data, while the footnotes contain any needed explanations. Footnotes should be identified by letters or symbols such as asterisks, rather than by numbers, to avoid confusion with data values. Finally, there should be a source note if the data do not come from your original research. 4. Graphics Compared with tables, graphs show less information and often only approximate values. However, they are more often read and remembered than tables. Their great advantage is that they convey quantitative values and comparisons more readily than talbes. With personal computer charting programs, you can easily turn a set of numbers into a chart or graph. Oral Presentations Researchers often present their findings orally. These presentations, sometimes called briefings, have some unique characteristics that distinguish them from most other kinds of public speaking: Only a small group of people is involved; statistics normally constitute an important portion of the topic; the audience members are usually managers with an interest in the topic, but they want to hear only the critical elements; speaking time will often be as short as 20 minutes but may run longer than an hour; and the presentation is normally followed by questions and discussion. Preparation A successful briefing typically requires condensing a lengthy and complex body of information. Since speaking rates should not exceed 100 to 150 words per minute, a 20-minute presentation limits you to about 2,000 to 2,500 words. If you are to communicate effectively under such conditions, you must plan carefully. Begin by asking two questions. First, how long should you plan to talk? Usually there is an indication of the acceptable presentation length. It may be the custom in an organisation to take a given allotted time for a briefing. If the time is severely limited, then the need for topical priorities is obvious. This leads to the second question: What are the purposes of the briefing? Is it to raise concern about problems that have been uncovered? Is it to add to the knowledge of audience members? Is it to give them conclusions and recommendations for their decision making? Questions such as these illustrate the general objectives of the report. After answering these questions, you should develop a detailed outline of what you are going to say. Such an outline should contain the following major parts: 1. Opening. A brief statement, probably not more than 10 percent of the allottted time, sets the stage for the body of the report. The opening should be direct, get attention, and introduce the nature of the discussion that follows. It should explain the nature of the project, how it came about, and what it attempted to do. 2. Findings and Conclusions. The conclusions may be stated immediately after the opening remarks, with each conclusion followed by the findings that support it. 3. Recommendations. Where appropriate, these are stated in the third stage; each recommendation may be followed by references to the conclusions leading to it. Presented in this

TAX FREE REMUNERATION There are certain instances when an employer wishes to pay his employees salaries negotiated net of tax.  In such circumstances the employers bears the burden of tax on behalf of such employees. The tax so paid by the employer becomes a benefit chargeable to tax. PASSAGES Where an employee receives a cash sum either periodically or in one amount, which he is free to save or spend on whatever passages he chooses or for any other purposes and for the expenditure of which he does not have to account to the employer, the amount received is a taxable cash allowance MEDICAL Where an employer has a scheme which by practice, provides free medical services to all his employees, the value of such medical services is an a non-taxable benefit of full-time employees.  However, where there is no plan or scheme, the payments made to employees towards medical is a taxable cash payment and must be included in the employees pay for the month of which payment is made and taxed accordingly.   REGISTERED BENEFIT FUND (pension or provident) An employee’s contribution to any registered fund or contribution fund is now an admissible deduction in arriving at the employee’s taxable pay of the month.  The employee’s deductible contribution is the lesser of:- 30% of pensionable pay. Employee’s actual contribution. 20, 000/- per month. NOTE Maximum allowable Pension/Provident Fund contribution was increased from Ksh.17, 500/- per month to Kshs.20, 000/- per month (i.e. Kshs.240, 000/- per annum), effective 1st January 2006. Tax-exempt withdrawals From a registered pensions /provident fund Ksh 48,000 for each year of pensionable service subject to maximum of 10 years 1.4 million of a deceased persons withdrawal paid to a dependent NATIONAL SOCIAL SECURITY FUND 10% of monthly income up to a maximum of ksh. 400;half paid by the employer half by the employee. Contribution made to the National Social Security Fund (NSSF) qualify as a deduction with effect from 1st January 1997. The contributions are compulsory for employers with at least 5 employees. Where an employee is a member of a pension scheme or provident fund and at the same time the National Social Security Fund (N.S.S.F.) The maximum allowable contributions should not exceed Kshs.20, 000/- per month in aggregate. EMPLOYERS CONTRIBUTIONS TO REGISTERED OR UNREGISTERED PENSION SCHEME OR PROVIDENT FUND Contributions paid to unregistered pension scheme or excess (i.e above 20,000 per month) contributions paid to a registered pension scheme, provident fund or individual retirement fund; shall be employment benefit chargeable to tax on the employee. The amendment is effective from1st July 2004. HOME OWNERSHIP SAVINGS PLAN A depositor (employee) shall in any year of income commencing on or after 1st January 1999 be eligible to a deduction up to a maximum of Kshs.4000/- (Four thousand shillings) per month or Kshs.48, 000/- per annum in respect of funds deposited in approved Institution under “Registered Home Ownership Savings Plan”, in the qualifying year and the subsequent nine years of income; provided that:- Employer has evidence to confirm that the approved Institution with which employee wants         to save is registered by the Commissioner of Income Tax. Employer will be the one to deduct and remit the amount to the Institution on behalf of the employee. Employers will attach to form P9A (HOSP) a declaration duly signed by the eligible employee.  The declaration so signed will serve as verification and confirmation by the employer that the employee does not directly or indirectly own interest in a permanent house.  –P9A (HOSP) card is to be used for this purpose. NOTE “Approved Institution” – Means a Bank or financial institution registered under the Banking Act, an Insurance company licensed under the Insurance Act or Building Society registered under the building Societies Act.” OWNER OCCUPIED INTEREST – SECTION 15(3) (b) In ascertaining the total income of a person for a year of income interest paid on amount borrowed from specified financial institution shall be deductible.  The amount must have been borrowed to finance either:– The purchase of premises or Improvement of premises – which he occupies for residential purposes. The amount of interest allowable under the law must not exceed Kshs.150, 000/- per year (equivalent to Kshs.12, 500/- per month).  

The main role of the research report is to communicate the findings of the research project. The project should answer the questions raised in the statement of objectives of the study. The researcher should be clearly aware of the purpose of the research when preparing the report. A research project can bring out a lot of information but much of this information may not be relevant to the problem initially defined. Only information that is likely to be useful to the decision maker in decision making should be included in the report. The researcher will need to use his own judgement in deciding what information should be omitted. For the report to be of maximum use to the decision maker, it must be objective. The researcher should therefore have the courage to present and defend their results as long as they are convinced that they are valid. They should also clearly indicate any limitations of the study. Research Report Criteria The main criteria by which research reports are evaluated are communication with the reader. The report is prepared for a specific purpose and for a specific type of audience. It should therefore communicate effectively with the intended audience. The report should be written with due consideration for the readers, their level of interest in the subject, understanding of technical terms and what they will make of the report. In order to tailor the report to meet the needs of the readers, the researcher should understand the readers’ preferences. One may find that different readers have different preferences and this may at times bring conflicts. Some readers may want to have the basic information only while others prefer to have the technical details clearly brought out in the report. One way to reconcile these conflicting interests is to prepare a basic report with a minimum detail and to have appendices that give the technical details. Again, in some cases, the researcher may indicate that certainly details have been omitted but are available upon request. Another point to consider regarding the report’s ability to communicate with the intended reader is whether the reader has to keep referring to the dictionary as this may seriously interfere with the flow of information and thus affect communication. Writing Criteria A report should satisfy the following criteria to improve its chances of communicating effectively with the reader: Completeness. Accuracy Clarity Conciseness Let us now discuss how each of these criteria enhances communication. 1.Completeness A report should provide all the information that readers need in a language they understand. This means that the writer should continually ask himself whether all the issues in the research objectives have been addressed. The report should not be too long as to include findings that are not relevant to the study. Yet, it should not be too short as to omit necessary definitions and explanations. The abilities and interests of readers should be considered in determining completeness. 2. Accuracy The preceding steps in the research process provide the basic input for the report. This means that the data generated at the data collection and analysis steps should be accurate in order for the report to be accurate. 3. Clarity Writing clearly is not easy. Clarity is achieved by clear logical thinking and precision of expression. The way the report is organised may contribute to clarity or affect it negatively. Some principles of writing clearly are: Use short and simple sentences. Use simple words which the reader is familiar with. Ensure that words and phrases express exactly what the writer means to say. Avoid grammatical errors. Use uniform style and format. It may help to write a first draft and then have another person review it before preparing the final report. 4. Conciseness The criteria of completeness should not be complemented by conciseness. The writer should be concise in his writing and selective with regard to what to include in the report. The report should be brief and to the point – this means that the report should not include everything that has been found but only what is relevant to the study. The writing style should render itself to conciseness. The findings should be expressed completely and clearly in the fewest words possible. Report Format The organisation of the report influences its ability to meet all the criteria of report writing. There is no format that is appropriate for all reports. A report should use a format that best fits the needs of its readers. The following format may be used for most types of reports. It should be seen as flexible and open to changes and adjustments depending with needs of the reader. 1. Title page 2. Table of contents 3. Summary/Abstract/Executive Summary 4. Problem statement 5. Statement of objectives 6. Background 7. Research methodology  Research design Data collection method Sampling Fieldwork Analysis and interpretation 8. Limitations of the study 9. Findings of the study 10. Summary and conclusions 11. Recommendations 12. Appendix Copies of data collection instruments. Details of sample size determination. Tables not included in the findings. Bibliography. Let us briefly discuss each of these terms. 1. Title Page The title page should indicate the subject of the report, the name of the organisation for whom the report is prepared, the name of organisation or person who prepared it and the date the report is prepared. If the report is done by employees of the company, then the names of the people or departments preparing the report are given. 2. Table of Contents As a rough guide, any report of several sections that totals more than 6 to 10 pages should have a table of contents. This shows in order of appearance the topics and subtopics of the report with page references. It also includes tables and charts and pages where they may be found. 3. Summary/Abstract Some authors consider the summary to be the most important part of the report. This is mainly because most executives read only the summary or they us it to guide

Once the data begin to flow in, attention turns to data analysis. The steps followed in data collection influence the choice of data analysis techniques. The main preliminary steps that are common to many studies are: Editing Coding and Tabulation 1. Editing Editing involves checking the raw data to eliminate errors or points of confusion in data. The main purpose of editing is to set quality standards on the raw data, so that the analysis can take place with minimum of confusion. In other words, editing detects errors and omissions, corrects them when possible and certifies that minimum data quality standards are achieved. The editor’s purpose is to guarantee that data are: • Accurate • Consistent with other information • Uniformly entered • Complete and • Arranged to simplify coding and tabulation. In the following questions asked of military officers, one respondent checked two categories, indicating that he was in the reserves and currently serving on active duty. The Field Edit Field edit is the preliminary edit whose main purpose is to detect the obvious inaccuracies and omissions in the data. This also helps the researcher to control the fieldworkers and to clear misunderstandings of the procedures and of specific questions. The best arrangement is to have the field edit conducted soon after the data collection form has been administered. The following items are checked in the field edit: Completeness: Checking the data form to ensure that all the questions have been answered. The respondent may refuse to answer some questions or may just not notice them. Legibility: A questionnaire may be difficult to read owing to the interviewer’s handwriting or the uses of abbreviations not understood by respondents. Clarity: A response may be difficult for others to comprehend but the interviewer can easily clarify it, if asked in good time. Consistency: The responses provided may also lack consistency. These can be corrected by the fieldworker if detected early. In large projects, field editing review is a responsibility of the field supervisor. It, too, should be done soon after the data have been gathered. A second important control function of the field supervisor is to validate the field results. This normally means s/he will re-interview some percentage of the respondent, at least on some questions. Central Editing This comes after the field edit. At this point, data should get a thorough editing. Sometimes it is obvious that an entry is incorrect, is entered in the wrong place or states time in months when it was requested in weeks. A more difficult problem concerns faking; Arm chair interviewing is difficult to spot, but the editor is in the best position to do so. One approach is to check responses to open-ended questions. These are the most difficult to fake. Distinctive response patterns in other questions will often emerge if faking is occuring. To uncover this, the editor must analyse the instruments used by each interviewer. 2. Coding It involves assigning numbers or other symbols to answers so the responses can be grouped into a limited number of classes or categories. The classifying of data into limited categories sacrifices some data detail but is necessary for efficient analysis. Instead of requesting the work male or female in response to a question that asks for the identification of one’s gender, we could use the codes ‘M’ or ‘F’. Normally, this variable would be coded 1 for male and 2 for female or 0 and 1. Coding helps the researcher to reduce several thousand replies to a few categories containing the critical information needed for analysis. The first step involves the attempt to determine the appropriate categories into which the responses are to be placed. Since multiple choice and dichotomous questionnaire have specified alternative responses, coding the responses of such questions is easy. It simply involves assigning a different numerical code to each different response category. Open questions present different kinds of problems for the editors. The editor has to categorise the responses first and then each question is reviewed to identify the category into which it is to be placed. There is a problem in that there can be a very wide range of responses, some of which are not anticipated at all. To ensure consistency in coding, the task of coding should be apportioned by questions and not by questionnaires. That is, one person may handle question one to six, in all the questionnaires instead of dividing the coding exercise by questionnaires. The next step involves assigning the code numbers to the established categories. For example, a question may demand that a respondent lists the factors s/he considers when buying a pair of shoes. The respondent is free to indicate anything s/he thinks of. The responses may range from colour, size, comfort, price, materials, quality, durability, style, uniqueness and manufacturer among others. The response may have to be coded into just three or four categories and each response has to be placed within a specific category and coded as such. The ‘don’t know’ (DK) response presents special problems for data preparation. When the DK response group is small, it is not troublesome. But there are times when it is of major concern, and it may even be the most frequent response received. Does this mean the question that elicited this response is useless? It all depends. But the best way to deal with undesired DK answer is to design better questions at the beginning. 3. Tabulation This consists of counting the number of responses that fit in each category. The tabulation may take the form of simple tabulation or cross tabulation. • Simple tabulation involves counting a single variable. This may be done for each of the variables of the study. Each variable is independent of the others. • In gross tabulation two or more variables are handled simultaneously. This may be done by hand or machine. Where hand tabulation is used, a tally sheet is used. For example, if the question read: How many cigarettes do you smoke in a

LOW INTEREST RATE EMPLOYMENT BENEFIT/FRINGE BENEFIT When an employer provides a loan to an employee and charges interest, which is below the prescribed rate of interest, then the difference between the prescribed rate and employer’s loan rate is a benefit from employment and is tax chargeable on the employee. Low interest rate employment benefit provisions will continue to apply even after the employee has left employment as long as the loan remains un-paid. However, following amendment to the law by the 1998 Finance Act and introduction of “FRINGE BENEFIT TAX” which is payable by employers, the determination of the chargeable benefits is now in two categories i.e. loans provided on or before 11th June, 1998 and loans provided after 11th June 1998. (i)         Low Interest Rate Benefit Employees will continue to be taxed on low interest rate benefit in respect of loans provided by the employer on or before 11th June 1998. The low interest benefit chargeable on the employees is calculated as the difference between interest charged to the employee and the prescribed rate of interest of 15% per cent, or such interest rate based on the Market Lending Rates prescribed by the Commission’ whichever is lower. Example 1 –           Loan provided by employer                            –           Ksh.1,500,000 –           Employer’s Loan Interest Rate                                   –           5% –           Prescribed Rate of Interest (given by KRA)              –           8% Calculation of Low Interest benefit: –           Low Interest Benefit is (8% – 5% =3%):        KShs.1, 500,000 x 3% =          KShs.45, 000 per annum i.e.       KShs.3,750 per month (ii)        Fringe Benefit Tax Payable by Employer (Section 12B) Effective Date 12th June 1998 A Tax known as Fringe Benefit tax was introduced by new provisions under Section 12B of the Income Tax Act and is payable by employers commencing on the 12th June 1998 in respect of loan provided to employees, directors or their relatives at an interest rate lower than the market interest rate.  The taxable value of Fringe Benefit is determined as follows: – In case of loans provided after 11th June, 1998 (or loan provided on or before 11th June 1998 whose terms and conditions have changed after 11th June, 1998,) the value of Fringe Benefit shall be the difference between the interest that would have been payable on the loan, if calculated at the market interest rate and the actual interest paid. Example                     Date of advance                                              –           12th November 2006 Employer’s loan amount                                 –           KShs.2, 100,000 –           Interest charged to employee              –           5% –           Market Interest rate for the month     –           8% [refer to market tables] Calculation of Fringe Benefit Tax: Fringe Benefit is (8% – 5%= 3%)                    Kshs.2, 100,000 x 3% = Ksh. 63,000 per annum Fringe Benefit taxable amount           i.e. KShs.5, 250 per month (for that month) Fringe Benefit payable by employer Ksh. 5,250 x 30% = 1,575  

1. The Questionnaire A questionnaire can be defined as a group of printed questions which have been deliberately designed and structured to be used to gather information from respondents. Advantages of using Questionnaire 1. They can be used to reach many people. 2. Save time, especially where they have been mailed to respondents. 3. Cost effective given they can be mailed and one can avoid using interviewers. 4. Questions are standardized and therefore the responses are likely to be the same. 5. Interviewer biases can be avoided when questionnaires are mailed. 6. They give a greater feeling of being anonymous and therefore encourage open responses to sensitive questions. 7. Effective in reaching distant locations where it is not practical to go there. Disadvantages 1. Questionnaire mailed to respondents may not be returned. 2. The inability to control the context of questions answering and specifically the presence of other people who may fill the questionnaire. 3. A certain number of potential respondents, particularly the least educated maybe unable to respond to written questionnaires because of illiteracy and other difficulties in reading. 4. Written questionnaires do not allow the researchers to correct misunderstanding or answer questions that the respondent may have. 5. Source questionnaire may be returned half filled or unanswered. Guidelines for Asking Questions In the actual practice of social research-variables are usually operationalized by asking people questions as a way of getting data for analysis and interpretation. That is always the case in survey research, and such ‘self-report’ date are often collected in experiments, field research, and other modes of observation. Sometimes the questions are asked by the interviewer, sometimes they are written down and given to respondents for completion (they are called administered questionnaire). The term questionnaire suggests a collection of questions, but an examination of a typical questionnaire will probably reveal as many statements as questions. That is not without reason. Often, the researcher is interested in determining the extent to which respondents hold a particular attitude or perspective. If you are able to summarize the attitude in a fairly brief statement, you will often present that statement and ask respondents whether they agree or disagree with it – Rensis Likert scale, – a format where respondents are asked to strongly agree, agree, disagree, or strongly disagree, or perhaps strongly approve, approve, and so fourth. Open-Ended and Closed-Ended Questions Open-ended questions The respondent in asked to provide his or her own answer to the questions eg. (‘What do you feel is the most important issue facing Kenya today?) and provided with a space to write in the answer (or be asked to report in verbally to an interviewer) Closed-ended Questions The respondents are asked to select an answer from among a list provided by the researcher. Closed-ended questions are very popular because they provide a greater conformity of responses and are more easily processed. Open-ended responses must be coded before they can be processed for computer analysis. This coding process often requires that the researcher interpret the meaning of responses, opening the possibility of misunderstanding and researcher bias. There is also a danger that some respondents will give answers that are essentially irrelevant to the researcher’s intent. Closed-ended questions can often be transferred directly into computer format. The chief shortcoming of closed-ended questions lies in the researcher’s structuring of responses. In asking about ‘the most important issue facing Kenya, for example, your check-list of issues might omit certain issues that respondents would have said were important. In the construction of closed-ended questions, the response categories provided should be exhaustive. (They should include all the possible responses that might be expected) – (Please specify …………). Second, the answer categories must be mutually exclusive : (In some cases you may wish to solicit multiple answers, but these may create difficulties in data processing and analysis later on). Make Items Clear Questionnaire items should be clear and unambiguous. Often you can become so deeply involved in the topic under examination that opinions and perspectives are clear to you but will not be clear to your respondents – many of whom have given little or no attention to the topic. Or if you have only a superficial understanding of the topic, you may fail to specify the intent of your question sufficiently. The question ‘what do you think about the ‘proposed nuclear freeze?’ may evoke in the respondent a counter question: ‘which nuclear freeze proposal?’ Questionnaire items should be precise so that the respondent knows exactly what the researcher wants an answer to. Avoid Double-Barreled Questions Frequently, researchers ask respondents a single answer to a combination of questions. That seems to happen most after when the researcher has personally identified with a complex question. For example, you might ask respondents to agree or disagree with a statement. ‘The United States should abandon its space program and spend the money on domestic programs’. Although many people would unequivocally agree with the statement and others would unequivocally disagree, still others would be unable to answer. Some would want to abandon the space program and give the money back to the taxpayers. Other would want to continue the program but also put more money into domestic programs. These latter respondents could neither agree nor disagree without misleading you. Respondents must be Competent to Answer In asking respondents to provide information, you should continually ask yourself whether they are able to do so reliably. In the study of child rearing, you might ask respondents to report the age at which they first talked back to their parents. Quite aside from the problem of defining talking back to parents, it is doubtful if most respondents would remember with any degree of accuracy. One group of researchers examining the driving experience of teenagers insisted on asking an open-ended question concerning the number of miles driven since receiving a license. Although consultants argued that few drivers would be able to estimate such information with any accuracy, the question was asked nonetheless. In response, some teenagers reported driving hundreds

1. Personal Interview A personal interview (i.e face to face) is a two-way conversation initiated by an interviewer to obtain information from a respondent. The differences in roles of interviewer and respondent are pronounced. They are typically strangers, and the interviewer generally controls the topics and patterns of discussion. The consequences of the event are usually insignificant for the respondent. The respondent is asked to provide information and has little hope of receiving any immediate or direct benefit from this cooperation. Yet if the interview is carried off successfully, it is an excellent data collection technique. There are real advantages and clear limitations to personal interviewing. The greatest value lies in the depth of information and detail that can be secured. It far exceeds the information secured from telephone and self-administered studies, mail surveys, or computer (both intranet and Internet). The interviewer can also do more things to improve the quality of the information received than with another method. Interviewers also have more control than with other kinds of interrogation. They can prescreen to ensure the correct respondent is replying, and they can set up and control interviewing conditions. They can use special scoring devices and visual materials. Interviewers also can adjust to the language of the interview because they can observe the problems and effects the interview is having on the respondent. With such advantages, why would anyone want to use any other survey method? Probably the greatest reason is that the method is costly, in both money and time. Costs are particularly high if the study covers a wide geographic area or has stringent sampling requirements. An exception to this is the intercept interview that targets respondents in centralized locations such as shoppers in retail malls. Intercept interviews reduce costs associated with the need for several interviewers, training and travel. Product and service demonstrations can also be coordinated, further reducing costs. Their cost-effectiveness, however, is offset when representative sampling is crucial to the study’s outcome. Requirements for Success: Three broad conditions must be met to have a successful personal interview. They are; (1) availability of the needed information from the respondent, (2) an understanding by the respondent of his or her role, and (3) Adequate motivation by the respondent to cooperate. The interviewer can do little about the respondent’s information level. Screening questions can qualify respondents when there is doubt about their ability to answer. This is the study designer’s responsibility. Interviewers can influence respondents in many ways. An interviewer can explain what kind of answer is sought, how complete it should be, and in what terms it should be expressed. Interviewers even do some coaching in the interview, although this can be a biasing factor. Interviewing technique At first, it may seem easy to question another person about various topics, but research interviewing is not so simple. What we do or say as interviewers can make or break a study. Respondents often react more to their feelings about the interviewer than to the content of the questions. It is also important for the interviewer to ask the questions properly, record the responses accurately, and probe meaningfully. To achieve these aims, the interviewer must be trained to carry out those procedures that foster a good interviewing relationship. Increasing Respondent’s Receptiveness The first goal in an interview is to establish a friendly relationship with the respondent. Three factors will help with respondent receptiveness. The respondents must (1) believe the experience will be pleasant and satisfying, (2) think answering the survey is an important and worthwhile use of their time, and (3) Have any mental reservations satisfied. Whether the experience will be pleasant and satisfying depends heavily on the interviewer. Typically, respondents will cooperate with an interviewer whose behavior reveals confidence and engages people on a personal level. Effective interviewers are differentiated not by demographic characteristics but by these interpersonal skills. By confidence, we mean that most respondents are immediately convinced they will want to participate in the study and cooperate fully with the interviewer. An engaging personal style is one where the interviewer instantly establishes credibility by adapting to the individual needs of the respondent. For the respondent to think that answering the survey is important and worthwhile, some explanation of the study’s purpose is necessary although the amount will vary. It is the interviewer’s responsibility to discover what explanation is needed and to supply it. Usually, the interviewer should state the purpose of the study, tell how the information will be used, and suggest what is expected of the respondent. Respondents should feel that their cooperation would be meaningful to themselves and to the survey results. When this is achieved, more respondents will express their views willingly. Respondents often have reservations about being interviewed that must be over come. They may suspect the interviewer is a disguised salesperson, bill collector, or the like. In addition, they may also feel inadequate or fear the questioning will embarrass them. Techniques for successful interviewing of respondents in environments they control – particularly their homes – follow. The Introduction The respondent’s first reaction to the request for an interview is at best guarded one. Interviewer appearance and action are critical in forming a good first impression. Interviewers should immediately identify themselves by name and organization, and provide any special identification. Introductory letters or other information confirms the study’s legitimacy. In this brief but critical period, the interviewer must display friendly intentions and stimulate the respondent’s interest. The interviewer’s introductory explanations should be no more detailed than necessary. Too much information can introduce a bias. However, some respondents will demand more detail. For them, the interviewer might explain the objective of the study, its background, how the respondent was selected, the confidential nature of the interview (if it is), and the benefits of the research findings. Be prepared to deal with questions such as: “How did you happen to pick me?” “Who gave you my name?” “I don’t know enough about this.” “Why don’t you go next door?” “Why are you doing

In practice, most statistical data exist in official and private records that are compiled as part of the routine of the day-to-day activities of public organizations and private firms. Thus, government departments routinely record figures on such matters as births and deaths, number of accidents, per period, quantities of items exported or imported per period etc. Private firms also maintain continuous records on personnel, sales, expenses, production, etc. Primary data are those which are collected for the first time and thus original in character, whereas secondary data are those which have already been collected by some other persons and which have passed through the statistical machine at least once. Primary data are in the shape of raw materials to which statistical methods are applied for the purpose of analysis and interpretations. Secondary data are usually in the shape of finished products since they have been treated statistically in some form or the other. Therefore when data are used for purposes other than those for which they were originally complied, they are known as ‘secondary’ data. It may be observed that the distinction between primary and secondary data is a matter of degree or relativity only. The same set of data may be secondary in the hands of one and primary in the hands of others. In general, the data are primary to the source who collects and processes them for the first time and are secondary for all other sources who later use such data. For instance, the data relating to mortality (death rates) and fertility (birth rate) in Kenya published by the office of Registrar of births and deaths are primary whereas the same reproduced by the United Nations Organization (U.N.O) in its United Nations Statistical Abstract become secondary in as far as the later agency (UNO) is concerned. Choice between Primary and Secondary Data Obviously, there are a lot of differences in the method of collection of primary and secondary data. In the case of primary data which is to be collected originally, the entire scheme of the plan starting with the definition of various terms used, units to be employed, type of enquiry to be conducted, extent of accuracy aimed at etc, is to be formulated whereas the collection of secondary data is in the form of mere compilation of the existing data. A proper choice between the types of data needed for any particular statistical investigation is to be made after taking into consideration: that nature the objective, and scope of the enquiry; the time and finances (budget) at the disposal of researcher; The degree of precision aimed at; when conducting a survey, primary data on the great advantage in that the exact information is obtained. Terms can be carefully defined so that misunderstandings are avoided as far as is possible. In fact the investigations can be geared to cover all the ground considered necessary without having to rely on possibly out of date information. The staff carrying out the investigation can be specifically picked for the purpose in mind.Many business statistics are compiled from secondary data which has certain advantages. The information will be obtained more speedily, and at less cost than primary data. In addition, no large army of investigators will be required. Secondary data must, however be used with great care, and the investigator must be satisfied that the data is sufficiently accurate for statistical investigation. It is necessary for the researcher to know the source, the method of compilation and the purpose for which the original investigation was carried out. Furthermore, information must be available as to the units in which the data is expressed including any change in those units since their original collection, and the degree of accuracy of the results cannot be determined. Secondary data provides an important source of statistical information, particularly when circumstances make it impractical to obtain primary data. It must always, however, be applied in full knowledge of its limitations.

Among the many threats to internal validity, we consider the following: History During the time that a research is taking place, some events may occur that confuse the relationship being studied. These are events may either increase or decrease the expected outcomes of the project. These are events which are not part of the project and they are not planned for. They may just happen in the process of the research and have tremendous effects on the results of the study. Testing The process of taking a test can affect the scores of a second test. The mere experience of taking the first test can have a learning effect that influences the results of the second test. Subjects who are given a pretest are likely to remember some of the questions or some of the errors they made when they are taking the posttest. They are also likely to do somewhat better 0n the posttest than they did on the pretest. Instrumentation This threat to internal validity results from changes between observations, in measuring instruments or in observer. Using different questions at each measurement is an obvious source of potential trouble, but using different observers or interviewers also threatens validity. Observer experience, boredom, fatigue, and anticipation of results can all distort the results of separate observations. For example, an experienced interviewer may obtain more complete information from a correspondent than an inexperienced interviewer. The additional information may be due to the fact that the interviewer has become more skilled in asking questions or observing events and not due to the effect of the program or observing the effects of the treatment. Maturation: Changes may also occur within the subject that is a function of the passage of time and not specific to any particular event. These are of special concern when the study covers a long time, but they may also be factors in tests that are as short as an hour or two. A subject can become hungry, bored or tired in a short time, and this condition can affect response results. Selection An important threat to internal validity is the differential selection of subjects for experimental and control groups. Validity considerations require that groups be equivalent in every respect. If subjects are randomly assigned to experimental and control groups, this selection problem can be largely overcome. Additionally, matching the members of the groups on key factors can enhance the equivalence of the groups. Validity considerations require that the groups be largely overcome. Additionally, matching the members of the groups on key factors can enhance the equivalence of the groups. Experiment Mortality This occurs when the composition of the study groups changes during the test. Attrition is especially likely in the experimental group, and with each dropout, the group changes. Because members of the control group are not affected by the testing situation, they are less likely to withdraw. In a compensation incentive study, some employees might not like the change in compensation method and withdraw from the test group; this action could distort the comparison with the control group that has continued working under the established system, perhaps without knowing a test is under way. Factors affecting the external validity of the study Internal validity factors cause confusion about whether the experimental treatment (x) or extraneous factors are the source of observation differences. In contrast, external validity is concerned with the interactions of the experimental treatment with other factors and the resulting impact on abilities to generalize to times, settings or persons. Reactive effects of testing: If pre-testing has been used and which sensitizes the experimental subjects to the particular treatment, then the effect of the treatment may be partially the result of the sensitization of the pre-test. Interaction effects of selection bias If the samples draw from the study is not representative of the larger population, then it would be difficult to generalize findings from the samples to the population, and this may arise when the samples are not drawn randomly from the population. Consider a study in which you a cross-section of a population to participate in an experiment, but a substantial number refuse. If you do the experiment only with those who agree to participate, can the results be generalized to the total population? Other reactive factors The experimental settings themselves may have a biasing effect on a subject’s response to the treatment. An artificial setting can obviously give results that are not representative of large populations. Suppose workers who are given an incentive pay are moved to a different work area to separate them from the control group. These new conditions alone could create a strong reaction condition. If subjects know they are participating in an experiment, there may be a tendency to roleplay in a way that distorts the effect of the experimental treatment. Common effects related to the research process There are other situations in which the internal and external validity of the study may both be threatened simultaneously. This is brought about by what we call research effects, which have nothing to do with the treatment. 1. Hawthorne Effect This refers to a situation where subject awareness of being in an experimental group motivates them to perform better. Therefore the most influential factor on the subjects is not the independent variable but their awareness of being in a special group. 2. The placebo Effect This is common to medical studies. Researchers observe that a drug administered to any group of parties has two effects.  Chemical effect  Psychological effect To counteract this effect, researchers use a placebo and this is an inactive substance which has the same colour and tests as the active drug; Half of the subjects (experimental group) are given the active drug and the other alf (control group) are given the placebo inactive drug. If there is a significance difference between those two groups, the drug may be said to have a significance effect.