Tourist Attractions in Kenya

Tourist Attractions in Kenya are Grouped into two:

Main Attractions at the Coast

  • Beautiful natural uncrowded and unpolluted sandy beaches which are ideal for sunbathing (sitting or lying in strong sunlight in order to make the body brown).

  • Warm and sunny climate due to tropical location which attracts tourists from temperate regions who escape from the harsh winter cold and come for health purposes.
  • Water sports like yatching, surfing and sport fishing which are carried out in the Indian Ocean.
  • Historical sites such as Fort Jesus, Gedi ruins, Vasco Dagama and slave caves in Malindi and Shimoni.
  • Traditional culture of the coastal people e.g. they have a unique way of dancing, songs, clothing and handicrafts and shrines e.g. Kaya of the Mijikenda which attracts tourists.
  • Mangrove swamps which have unique plants and different species of fish, snails, snakes, birds etc.

Main Attractions Inland

  • Wild life conserved in National Parks and Game Reserves. Wildlife is conserved in their natural habitats.
  • The Famous wildebeest migration in the Mara.
  • The sunny warm climate which attracts tourists from temperate countries.
  • Attractive scenery such as the snow capped Mt. Kenya, the Great Rift Valley and its lakes and hot springs and geysers and great rivers with waterfalls.


Switzerland is a landlocked country in Central Europe. It lies astride the Alps Mountain Ranges.

It has been a great tourist nation since the 18th Century.

Major Tourist Attractions in Switzerland


The Swiss landscape comprises of many mountains with smooth slopes and valleys e.g. the Alps.

These attract tourists interested in mountain climbing, sight-seeing and in winter sports e.g. skiing.

Other features that are related to the mountains include the hanging valleys and waterfalls that are of scenic beauty to tourists.

Swiss National Park

Switzerland has a big national park with varied plant and animal species that attract tourists.


There are several glaciated lakes with clear blue waters that are beautiful to see and popular for sport fishing, sailing and swimming.

Variety of climate

Switzerland experiences both winter and summer climates that facilitate various activities that the tourists can participate in e.g. mountain climbing, sport fishing and swimming during summer and skating & skiing in winter.

Health spas

These are mineral springs that people consider to cure certain ailments.

Also, the varied climate is conducive for people suffering from certain diseases hence popular for tourists.

Hike & Bike facilities

Swiss has a unique network of hiking trails covering the whole country with paths that are well marked and maintained.

These are found in the lowlands and within the mountains also.

There are also trails for mountain biking, golfing and river rafting.

Advanced technology

Switzerland has well-developed industries and well-developed infrastructure

some people visit the country to witness the industrial development that has taken place.

the following are Significance of tourism to Switzerland

  • Earns the country foreign exchange which is used to finance development.
  • The country earns revenue through taxation and direct fee collection.
  • Creates employment in both Switzerland.
  • It has encouraged development of other industries e.g. banking, insurance and transport.
  • Has opened up unproductive areas for development e.g. glaciated landscapes.
  • Switzerland has gained good international reputation and fame through tourism

Effects of Tourism in Switzerland

Positive Effects

  • Foreign Exchange earning
  • Local revenue
  • Source of employment
  • Training
  • Promotion of diplomacy/international relations
  • Environmental conservation

Negative Effects

Mountain landscape limit expansion
Environmental pollution

Reasons Why Many Kenyans Don’t Visit Other Places as Tourists

  • Shortage of accommodation especially during the tourist peak season making accommodation expensive and hence unaffordable.

  • Unemployment which makes many people unable to afford to travel let alone pay for food and hotel accommodation.
  • Low income from employment making many people unable to afford holidays in tourist attraction areas.
  • Some employees are unable to get leave so as to be able to visit tourists‟ attractions.
  • Many people haven’t developed the habit of going to visit areas with tourists’ attractions during holidays.

Ways in which Kenya is Planning to Expand her tourism sector

Tourism in Kenya has good prospects and may expand in the future if the following factors are implemented:

  • Improvement of infrastructure in semi-arid areas which have tourist attractions e.g. N. Eastern Province.

  • Aggressive promotion and marketing of Kenya as a tourist destination in other countries which is done by (KTDC) Kenya Tourist Development Corporation and (KTB) Kenya Tourism Board.
  • Encouragement of domestic tourism by showing documentaries through the electronic media on Kenya’s tourist sites e.g. „Out and About
  • Offering domestic tourists favourable rates of accommodation in the hotels during the off peak tourist season.
  • Beefing up security to ensure tourists don’t gain access to the country in order to make tourists to choose Kenya as their destination since their safety will be guaranteed.

  • Lowering tariffs levied particularly on food and accommodation in tourists hotels to encourage tourists to come and spend more days.

Difference Between The Emphasis Of Matter Paragraph And Other Matter Paragraph

The emphasis of the matter paragraph and the other matter paragraph are regulated by international standards on auditing (ISA) 706

Meaning Of The Emphasis Of Matter Paragraph

this is the paragraph that is included in the auditor report that refers to the matter appropriately presented or disclosed in the financial statements, that in auditors judgment is of such importance that it needs to be communicated to the users of the financial statement

in other words, the emphasis of the matter paragraph is the paragraph added by an auditor in his report in which the auditor repeats the matter that management has already correctly stated in the financial statement.

The auditor shall do the following when he includes the emphasis of matter paragraph in the auditor’s report

  • it will be set in a separate section of the auditor’s report
  • the auditor should use appropriate heading to refer to the other matter paragraph including using the term ’emphasis of matter’
  • auditor should in the emphasis of matter paragraph a clear reference to the matter being emphasized and to where relevant disclosure that fully describes the matter can be found in the financial statement
  • he should indicate that the auditor’s opinion is not modified in respect of the matter emphasized

the matter emphasized in the emphasis of matter paragraph must not be:

  • requiring modification as per ISA 705; or
  • determined to be key audit matter which need to be communicated in auditors report
  • the inclusion of emphasis of matter paragraph in the auditor’s report does not affect the auditor’s opinion.

an emphasis of the matter is not substituted for either;

  • the auditors expressing a modified audit opinion
  • disclosure in the financial statement that the applicable financial reporting framework requires management to make
  • reporting in the accordance with ISA 570 when material uncertainty exist relating to events or conditions that may cast significant doubt on the entity’s ability to operate as going concern

example of circumstances that may lead to the inclusion of the emphasis of matter paragraph in the auditor’s report

  • the existence of material uncertainty relating to the event or the condition that may cast significant doubt on the entity’s ability to continue as going concern but has appropriately disclosed
  • a major catastrophe that has had, or continues to have a significant effect on the entity’s financial position
  • uncertainty relating to the future outcome of exceptional litigation or regulatory action
  • early application (where permitted) of new accounting standard, that have pervasive effect on the financial statements in advance of its effective date

the other matter paragraph

this is the paragraph that is included in the auditor report that refers to the matter other than those presented or disclosed in the financial statements that, in auditors, judgement is relevant to the user’s understanding of the audit, the auditor’s responsibilities or the auditors report

the auditor is allowed to use the other matter paragraph where

  • it is not prohibited by laws or regulations, and
  • the matter has not been determined as a key audit matter to be communicated in the auditor’s report as per ISA 701

the content of the other matter paragraphs reflects clearly that such matters are not required to be presented and disclosed in the financial statements.

the other matter paragraph does not include information the auditor is prohibited from providing by law, regulation, or other professional standards, for example, ethical standards related to confidentiality

other matter paragraph does not include information that is required to be provided by the management

example of circumstances that may lead to the inclusion of the other matter paragraph in the auditor’s report

  • any matter which in the auditor’s opinion is relevant to the users understanding of the auditor’s responsibilities or auditors report
  • when there is a restriction on the distribution or use of audit report
  • when the auditor is required to report on more than one set of financial statement
  • when the auditor can not withdraw from engagement even though the possible effect of the limitation of scope imposed by management is pervasive

  • any matter that in the auditor’s opinion is relevant to the user’s understanding of the audit

What is Indian national association

1)The Indian National Association also known as Indian Association was the first avowed nationalist organization founded in British India by Surendranath Banerjee and Ananda Mohan Bose in 1876.

2) The objectives of this Association were “promoting by every legitimate means the political, intellectual and material advancement of the people”.

3) The Association attracted educated Indians and civic leaders from all parts of the country and became an important forum for India’s aspirations for independence.

4) It later merged with the Indian National Congress.

Factors that must be considered after making the presentation/ professional handling of feedback

Factors that must be considered after making the presentation/ professional handling of feedback

  • Ensure that you understand each question/what is being asked.
  • Rephrase questions if uncertain, before responding.
  • Listen carefully to each question and think carefully before responding.
  • Address questions and not the person.
  • Acknowledge good questions.
  • Remain professional/polite/calm/non-aggressive.
  • Do not get involved in a debate or argument.
%d bloggers like this: