ABSTRACT
This study investigates the impact of risk management on the institutional development and growth of Non-Governmental Organizations (NGOs) in four East African countries between 2015 and 2021. The Background of the Study traces the evolution of civil society, emphasizing NGOs' transformation from informal entities to pivotal actors in development and humanitarian efforts, driven by historical milestones like the UN establishment and normative frameworks such as the Universal Declaration of Human Rights. The sector’s expansion, particularly in East Africa, has been shaped by regional integration, donor influence, and the need to professionalize operations amid political, social, and economic complexities. However, many NGOs face vulnerabilities due to inadequate risk management in the face of external shocks like political instability and environmental disasters, hampering their resilience and long-term sustainability. Existing literature largely offers global perspectives, underscoring the need for context-specific research. The Objective is to assess how risk management influences organizational resilience and growth, with the Research Hypothesis proposing a significant positive impact. The Theoretical Frameworks draw on Growth-Based Theory, emphasizing internal resources and strategic flexibility, and Foundations of Development and Risk, highlighting systemic vulnerabilities and adaptive capacities. Empirical evidence was collected through a mixed-methods approach rooted in Creswell and Creswell’s (2018) and Kumar’s (2019) principles. The quantitative component involved a structured survey distributed to approximately 476 NGO personnel such as managers and financial officers from 28 organizations selected via stratified random sampling based on country, size, and sector. The qualitative aspect comprised semi-structured interviews with key informants, complemented by document analysis of organizational reports and strategic plans. Data collection adhered to rigorou

ABSTRACT
This study examined the complex relationship between hydropolitics and strategic security in post-conflict South Sudan, emphasizing the critical role of water resource management within the Nile Basin. Given South Sudan’s recent independence after decades of civil war, the research explored how water scarcity, infrastructural deficiencies, and regional geopolitical tensions influenced internal stability and regional diplomacy. Employing a pragmatic research philosophy, the study adopted a mixed-methods design, integrating qualitative stakeholder interviews, policy analysis, and quantitative data to provide a comprehensive understanding of water governance challenges. The data collection followed a concurrent embedded approach, allowing for the simultaneous gathering and analysis of multiple data sources, which enhanced the validity of the findings through triangulation. The target population comprised approximately 200 stakeholders, including government officials, community representatives, technical experts, NGOs, and international actors, selected through purposive and snowball sampling techniques to ensure diverse and relevant representation across geographic and institutional lines. Quantitative data encompassed infrastructure conditions, governance indicators, and conflict metrics, which were analyzed using descriptive statistics, regression models, and principal component analysis to explore relationships between water infrastructure, policy frameworks, and security outcomes. Qualitative data from semi-structured interviews, focus group discussions, and document reviews underwent thematic content analysis, capturing stakeholder perceptions, institutional narratives, and social dynamics. This mixed-methods approach facilitated a nuanced understanding of how governance deficiencies, ethnic identities, and regional geopolitics contributed to water-related conflicts.

ABSTRACT
This study examined the complex issues surrounding civilian disarmament in South Sudan, with a focus on reducing small arms proliferation and promoting sustainable peace and development. The study's methodology was grounded in several theoretical frameworks, including the Security Dilemma Theory and Social Identity Theory. The Security Dilemma Theory posited that the accumulation of military capabilities, including small arms, by one group could create a sense of insecurity among other groups, leading to an arms race and increased tensions. The Social Identity Theory posited that individuals derived a sense of identity and belonging from their membership in social groups, which could lead to in-group favouritism and out-group bias. The research employed a mixed-methods approach, combining quantitative and qualitative phases to gather data from 350 community members and conduct in-depth case studies of three communities. The study found that despite large-scale disarmament efforts, success rates remained low, with an estimated 1.9 million small arms in circulation, contributing to increased violence and insecurity, particularly in rural areas. The research highlighted the critical role of traditional leaders and community structures in promoting peace and development in South Sudan. Community-led disarmament initiatives, supported by the international community, were effective in reducing small arms proliferation and promoting security. However, the study noted that disarmament efforts had to be tailored to address the specific security concerns and needs of different ethnic groups, and that traditional leaders and community structures had to be involved in the disarmament process. The intersection of security and ethnicity was a critical factor in understanding the dynamics of small arms proliferation in South Sudan. The study found that ethnicity played a significant role in shaping security perceptions and behaviours, with different ethnic groups having different

ABSTRACT
This research explores the intricate relationships among employee competence, motivation, spiritual intelligence, work enthusiasm, and overall performance within the context of a recreational sector organization. Employing a quantitative, explanatory research design within a positivist paradigm, the study aims to empirically test how these key organizational variables interact, with particular focus on the mediating role of work enthusiasm as a psychological mechanism that translates individual resources into tangible performance outcomes. Drawing conceptual insights from established theories including Vroom’s Expectancy Theory, Maslow’s Hierarchy of Needs, and the evolving construct of spiritual intelligence, the investigation examines both direct and indirect effects among variables. Data collected from employees of PT Taman Rekreasi Sengkaling (Recreational Park) UMM reveal that while technical competence is the most significant predictor of performance, intrinsic motivation and spiritual intelligence influence performance predominantly through their impact on work enthusiasm. The findings underscore that fostering employee vigor, dedication, and absorption is vital to converting personal and organizational resources into sustained performance enhancements. Practical implications suggest that organizations should invest in comprehensive skills development, promote values-based leadership, and implement strategies that cultivate intrinsic motivation and purpose-driven engagement. By integrating spiritual intelligence and work enthusiasm as critical mediators, this study advances existing organizational behavior models, emphasizing holistic approaches for optimizing employee performance in hybrid and service-oriented environments. The insights herein contribute to a better understanding of how psychological factors motivate organizational success in contemporary workplaces.

ABSTRACT
This research explores the intricate relationships among employee competence, motivation, spiritual intelligence, work enthusiasm, and overall performance within the context of a recreational sector organization. Employing a quantitative, explanatory research design within a positivist paradigm, the study aims to empirically test how these key organizational variables interact, with particular focus on the mediating role of work enthusiasm as a psychological mechanism that translates individual resources into tangible performance outcomes. Drawing conceptual insights from established theories including Vroom’s Expectancy Theory, Maslow’s Hierarchy of Needs, and the evolving construct of spiritual intelligence, the investigation examines both direct and indirect effects among variables. Data collected from employees of PT Taman Rekreasi Sengkaling (Recreational Park) UMM reveal that while technical competence is the most significant predictor of performance, intrinsic motivation and spiritual intelligence influence performance predominantly through their impact on work enthusiasm. The findings underscore that fostering employee vigor, dedication, and absorption is vital to converting personal and organizational resources into sustained performance enhancements. Practical implications suggest that organizations should invest in comprehensive skills development, promote values-based leadership, and implement strategies that cultivate intrinsic motivation and purpose-driven engagement. By integrating spiritual intelligence and work enthusiasm as critical mediators, this study advances existing organizational behavior models, emphasizing holistic approaches for optimizing employee performance in hybrid and service-oriented environments. The insights herein contribute to a better understanding of how psychological factors motivate organizational success in contemporary workplaces.

ABSTRACT
The study examines the impact of tax compliance costs on the financial performance of commercial banks in Western Kenya. The study is set against the backdrop of a rapidly changing economic landscape in Kenya, where tax compliance costs have become a significant burden for commercial banks. The researcher reviews the literature on tax compliance costs and financial performance, and highlights the need for a study that examines the impact of tax compliance costs on financial performance in the context of commercial banks in Western Kenya. The study identifies the problem of high tax compliance costs as a significant challenge facing commercial banks in Western Kenya. The researcher notes that high tax compliance costs can lead to reduced financial performance, and highlights the need for a study that examines the impact of tax compliance costs on financial performance. The study reviews the relevant theories, including the Pecking Order Theory, Stakeholder Theory, and Agency Theory, and highlights their relevance to the study. The study uses a mixed-methods approach, combining both qualitative and quantitative methods. The researcher collects data from 180 managers of commercial banks in Western Kenya, and uses descriptive statistics, correlation analysis, and regression analysis to analyze the data. The researcher finds that tax compliance costs have a significant positive impact on financial performance, and highlights the need for commercial banks to manage their tax compliance costs effectively in order to improve their financial performance. The study concludes that tax compliance costs have a significant impact on financial performance of commercial banks in Western Kenya. The researcher recommends that commercial banks should manage their tax compliance costs effectively, and that policymakers should consider policies that reduce tax compliance costs in order to improve financial performance.

ABSTRACT
The objective of this study was to examine the influence of process alignment on organizational performance in public health facilities in Busia County, Kenya. The study aimed to investigate the relationship between process alignment and organizational performance, and to identify the key factors that affect process alignment in public health facilities. The study employed a mixed approach, combining descriptive and explanatory research designs. A total of 312 respondents were targeted, representing approximately 19.6% of the target population of 1,590 personnel involved in strategic planning, implementation, and oversight of public health facilities in Busia County. The data collection instrument was a structured questionnaire designed to collect quantitative data about strategic alignment practices and organizational performance. The study found that process alignment has a significant positive influence on organizational performance in public health facilities in Busia County, Kenya. The results show that process alignment explains 48.7% of the variance in organizational performance, indicating a strong positive relationship between the two variables. The study also found that clear roles and responsibilities, process measures aligned with strategy, and continuous improvement culture are the key factors that affect process alignment in public health facilities. The study concludes that process alignment is a critical factor in achieving organizational performance in public health facilities in Busia County, Kenya. The study recommends that healthcare managers and policymakers prioritize process improvement and alignment initiatives, focusing on areas such as cross-departmental collaboration, regular process reviews, and continuous improvement culture. The study's findings have implications for healthcare management practices, suggesting that investments in process improvement and alignment initiatives can yield significant returns in terms of organizational effec