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- ItemAccounting Practices and Performance of SMEs: A Case of Mukono Central Division(Uganda Christian University, 2015) Nicson KatismeThe study sought to establish the accounting practices utilized by the SMEs, the motivation for and against the utilization of these practices and whether the utilization of accounting practices of interest have performance implications for SMEs with same magnitude. The study adopted a survey research approach to achieve the three study objectives. The study also adopted purposive sampling method to get 90 SMEs who participated in the study. The study utilized correlation mean and standard deviation to address objectives one and two of the study and correlation and regression analysis to address the third objective of the study. The study found that an improvement in keeping and preparing purchases and sales ledgers to be associated with improvement in SME performance. The findings also revealed that most of the SMEs to a moderate extent are motivated to utilize accounting practices to keep track of their business activities. However, the study also discovered that most of the SMEs are constrained from utilizing these practices mostly because of lack of training in accounting. The results revealed that accounting practices have some significant implications on the performance of the SMEs in Mukono central division. This finding was based on the regression and correlation analysis. With these findings the study makes a contribution of providing empirical evidence that has been widely missing to channel the presently passionate discussion surrounding the issues of accounting practices and performance of SMEs in the study context.
- ItemAddressing the Communication Gap in Organisations, a Case Study of Mercy Child Care Ministry(Uganda Christian University, 2024-03-28) Ziporah NassimbwaThe main purpose of this research was to understand why there is a gap in communication among Mercy Child Care Ministry (MCCM) staff and what could be done to fix this communication gap. However, this research project was also one of the requirements for the partial fulfilment of my Master’s Degree in Organisational Leadership and Management. Knowing that effective communication is a very vital tool for any two people, organization or company, if they are to thrive, even the bible says, “Do two walk together, unless they have agreed to meet?” 1 This research was therefore aimed at getting insight into what is done currently in Mercy Childcare Ministry to effect communication, what brings about the gap in communication or where is the challenge and what can be done to bridge this gap to ensure effective communication within the ministry. These research findings will not only help MCCM but will help several other organizations with internal communication gaps to get better at what they do. A total number of 100 respondents were interviewed and it was discovered that relying on one major mode of communication that is use of social media particularly WhatsApp was not as efficient as it seems in communication, it was suggested that this mode of communication be backed up with others like an SMS, or phone call just to ensure that all information gets down to the final user and in time.
- ItemAnalysis of the Sudan Conflict: A Case Study of Darfur and Nuba Mountains(Uganda Christian University, 2023-09-26) Hamid MuhagerThis research analyzed the Sudan conflict: Case of Darfur and Nuba mountains. The research was guided by the following objectives; To assess how centralization of power has caused the conflict in Nuba Mountains and Darfur, To evaluate how economic and social inequalities lead to the conflict in Nuba Mountains and Darfur, To find out how the Islamization of the Sudan is responsible for the conflict in Nuba Mountains and Darfur and to assess how the Arabization of the Sudan is responsible for conflicts in Nuba Mountains and Darfur. A descriptive design was employed which gave the respondents opportunity to openly state their opinions about the phenomena under the study. 120 respondents participated in this study, both qualitative and quantitative approaches were used. The researcher employed two methods to collect data, that is self-administered survey questionnaire and key informant Interviews. The researcher used questionnaires to gather information from the selected respondents and analyzed by use of SPSS version 23 and thematic analysis was used to analyze qualitative data. The findings reveal that there are governance issues in Sudan as represented by 90% responses. 100% and 95% respondents said there is abuse of human rights and no power sharing respectively and there is no decentralization of power (85%) in Sudan. There is discrimination against the people of Nuba and Darfur regions as represented by 70% responses; key positions at the local levels for governors, commissioners, police, military and judiciary are taken up by people from other regions. This is supported by 95% respondents affirming that there is imbalance in allocating government employment. 100% of the respondents agreed that Government uses the sharia law in its administration of justice and power irrespective of citizens religious diversity and that the education system is religious biased (100%). Centralization of power has affected the government- citizens relationship and it is one of the causes of conflicts in the Darfur and Nuba Mountains. To have peace in the Nuba Mountains and Darfur, decentralized governance would be the ideal solution. There is need for talks, negotiation and arbitration between the people living in Darfur and Nuba mountains and government if lasting peace and sustainable development is to be achieved.
- ItemAssessing the Contributions of Faith Based Organisations on the Education of Vulnerable Children in Post COVID-19 Lockdown Era in Njeru Municipality: A Case of Divine Holistic Ministries(Uganda Christian University, 2024-03-30) Fred KiwanukaFaith Based Organizations have been involved in provision of education services in Sub-Saharan Africa due to the rising number of vulnerable children from low-income households provision (Fawzia, 2022). The purpose of the study is to examine the contributions of Faith Based Organizations on the education of vulnerable children in post Covid-19 lockdown era in Njeru Municipality, with particular reference to the Divine Holistic Ministries. The study objectives included; to assess the education attempts by the faith based organizations in addressing the issues of education of vulnerable children in post Covid-19 lockdown era, to analyze the achievements of faith based organizations in promoting education of vulnerable children in post Covid-19 lockdown era, to examine the challenges that faith based organizations encounter when it comes to promoting education of vulnerable children in post Covid-19 lockdown era, and to propose a way forward to enhance faith based organizations’ efforts towards promoting education of vulnerable children in post Covid-19 lockdown. The study employed a cross-sectional research design, where both qualitative and quantitative approaches were used. The sample comprised of (15) management and employees of Divine Holistic Ministries, (5) officials from Municipal Education department, (5) local representatives, (75) vulnerable children and (32) family heads. These were purposively and simple randomly selected. The questionnaires, interviews and focus group discussion guide helped in gathering primary data. Data was analyzed quantitatively through the SPSS and thematic content analysis was used to analyze qualitative data. Study findings revealed that Divine Holistic Ministries provide education scholarships, education materials/school supplies support, career guidance, provides vulnerable children with fees, and basic necessities, building of classrooms and other school infrastructures, as well as counseling and psychosocial support activities to address psychosocial needs of vulnerable children. The study revealed that with FBOs, the rate of school drop-out among vulnerable children has reduced; there is increased enrolment, retention and retention of vulnerable children. With career guidance, more vulnerable children have joined vocational technical schools. It is also revealed that limited resources, the government policy, political interference, limited of knowledge and skills, lack of stakeholders’ involvement, organizational structure and corruption; as well as untimely release of donor support; these are the major challenges that faith based organizations encounter when it comes to promoting education of vulnerable children in post Covid-19 lockdown era in Njeru Municipality. Basing on the above findings, it is concluded that all the contributions done by FBOs towards enhancing accessibility of education among vulnerable children were significant. Therefore, there is positive significant relationship between the contributions of FBOs and the education of vulnerable children in post Covid-19 lockdown era in Njeru Municipality (r=.79.3**, p=0.001). The study recommended that there is need for more funding from international donors and other development partners to fill the existing financial gaps towards support of vulnerable children access to education; and areas of further research were suggested.
- ItemAssessing the Impact of Health Service in the Context of Community Growth, A Case Study of Mercy Medical Center, Mende.(Uganda Christian University, 2024-04-05) Wifred Blair RugumbaMercy Child Care Ministry had offered child protection and family empowerment services to the under privileged in Mende sub-county Wakiso District for many years. However, the health care mandate was never in place and people had to travel long distances to find appropriate health services through which many lost their lives as they could not access these and on time. Mende subcounty had a population of 26,327 people at the time in 2014, and now 38,400 as of 2020 UBOS report. Considering the increased demand for health care services, Mercy Medical Center (MMC) was started. MMC is a level III health center started in 2016. In its first years, it performed so well and became self-sustaining in just months, it saw 6010 patients in 8 months. However, with the continuing community growth, the facility is not growing as expected and the patient numbers have not changed much. In 2022, a total number of 5754 patients were seen all year round. This is less compared to 6010 patients seen in May to December 2016. With the initial growth, the medical center was able to break-even and meet its operational expenses by its fourth month of operation. This allowed it to start new departments like immunization, Radiography (Ultrasound and X-ray), a fully-fledged maternity unit with the only neonatal unit in the sub-county and operating room. Even though these departments have been added, for the last 7 years, the average number of patients seen has not changed much from the usual 306-625 patients per month. We therefore conducted the study to explore the reasons for stagnation in patient growth of the health center.
- ItemAutomated Teller Machines (ATM) Adoption Strategies and Customer Satisfaction in Commercial Banks in Uganda: A Case of Centenary Rural Development Bank Branches in the Central Business District of Kampala(Uganda Christian University, 2021-07) Immaculate Mary NanyanziThe primary objective of the study was to assess the effect of ATM adoption strategies on customer satisfaction at Centenary Rural Development Bank in Kampala Central Business District. Specifically, the study assessed how perceive ease of use affects customer satisfaction at Centenary Rural Development Bank; established the extent to which perceived usefulness affects customer satisfaction at Centenary Rural Development Bank; and examined the relationship between ATMs adoption strategies and customer satisfaction at Centenary Rural Development Bank. The study used a cross – sectional research design and a mixed research approach (qualitative and quantitative approaches). A sample size of 310 respondents was selected from a study population of 1600 using of Krejcie & Morgan’s table and a response rate of 60% was obtained after distribution of the research instruments. Descriptive analysis was used where frequencies, percentages, mean and standard deviation were used. In addition, Pearson’s correlation and regression analysis were used to analyse the relationship between competitive strategies and life insurance uptake, and to determine the most significant predicator variable among the independent variables respectively. The study findings established: a significant positive relationship between perceived ease of use and customer satisfaction (r = 0.487, N=184, p = 0.000); and a significant positive relationship between perceived usefulness and customer satisfaction (r =0.493, N=184, p = 0.000). The researcher concluded that perceived ease of use and perceived usefulness of ATMs significantly contribute to customer satisfaction at Centenary bank where a positive change in customers’ perception regarding the ease of use and usefulness of ATMs would lead to a positive change in customer satisfaction. The researcher recommended that there should be sensitization of customers on the use of ATM as this will improve the clientele effective understanding on how to use ATM to make transactions, which creates a positive perception regarding the ease of use of ATM and induce customer satisfaction. The researcher also recommended that banks should provide constant security at ATM points, improve on ATM card security measures, install ATMs in more convenient and secure places and re-design ATM system user inter-face to possess more clear direction of inserting the card without try and error method as this will change the customers’ negative perception about the usefulness of ATMs thus, strengthen customer satisfaction.
- ItemCentrality of Minority Languages in Development Programs: Analysis of How Aliba, Gimara and Reli Languages of North Western Uganda can be Considered Central in Language Development Programs(2023-10-24) Reuben Ngosa KabweThis study analyzed why Aliba, Gimara, and Reli languages have not been considered central in language development programs. The central research question was “Why are Aliba, Gimara and Reli languages not considered central in the language development programs? The specific objectives of the study were; To find out how the useability; survival, distinctiveness; and representation of the Aliba, Gimara and Reli ethnic groups contribute to their consideration in languages development programs. The research adopted an action research design using a qualitative research design, based on descriptive approaches. A sample of 218 respondents were considered for the study although data was collected from 195 respondents selected using Morgan and Kreigie sampling tables. Findings on useability showed that Aliba, Gimara and Reli are spoken in their communities, that is in their homes, worship places, markets, and other public places. However, these minority languages have been suppressed and submerged by the prestige languages in the region even when they are being used. These languages risk extinction if not considered central in language development programs. On survival, it was clearly noted by the researcher that most respondents from Aliba, Gimara and Reli indicated that they had never seen or read anything written in their own languages. For many years Aliba, Gimara and Reli people have not received the necessary help to intentionally engage in activities that grow their language and culture.On distinctiveness, findings showed that Aliba, Gimara and Reli are distinct languages that need to be considered as such and not as minor or dialects to bigger languages. Alibas are proud to identify themselves as such and therefore speak Aliba at home and outside of their homes. This is the same with Gimara and Reli as shown in the study findings. On representations, it was found that Reli, Aliba and Gimara are not adequately represented on language development platforms because they are usually subdued and overshadowed by the majority languages that make them feel inferior. At the national level they are not yet scheduled in the constitution as indigenous languages in Uganda. On use ability the study recommends that development partners should initiate possible programs to develop orthographies which will enable these languages to come up with alphabets of their languages and also develop language writing systems. On distinctiveness, the study recommends that an initiative be taken to submit a formal request to the government seeking to be officially recognized as distinct indigenous languages on the national language identification list. On survival, the study recommends that the Church and development partners should begin efforts to translate scripture in these languages to enable the people to read and worship God freely in their indigenous languages. On representation, the study recommends that the different forums in which Aliba, Gimara and Reli people are found should be given adequate representation to articulate their needs as opposed to depending on views from majority languages who do not support their inclusion in language development.
- ItemCompetitive Strategies and Life Insurance Uptake in Uganda: A Case Study of Kampala Central Business District(Uganda Christian University, 2021-06) Jonan BwireThe study examined the effect of competitive strategies on life insurance uptake in Uganda using Kampala Central Business District as a case study. The specific objectives of the study included to: establish the extent to which differentiation strategy affects life insurance uptake in Uganda; assess how cost leadership strategy affects life insurance uptake in Uganda; and examine the extent to which distribution channel affects life insurance uptake in Uganda. A cross – sectional research design was used with a mixed research approach employing both qualitative and quantitative approaches. A sample size of 306 respondents was selected from a study population of 1500 using of Krejcie & Morgan’s table. Descriptive analysis was used where frequencies, percentages, mean and standard deviation were used. In addition, Pearson’s correlation and regression analysis were used to analyse the relationship between competitive strategies and life insurance uptake, and to determine the most significant predicator variable among the independent variables respectively. A pre-test was done and all variables had an alpha value greater than 0.70 thus, considered reliable for the study. The study revealed a significant positive relationship between differentiation strategy and life insurance uptake at Pearson’s correlation coefficient (r = 0.291, N=181, P =0.000). The study also established a significant positive relationship between cost leadership strategy and life insurance uptake (r =0.169, N=181, p=0.023). It was also established that there exists a significant positive relationship between distribution channel and life insurance uptake at Pearson’s correlation coefficient (r = 0.241, N=181, p=0.001). The R square was 0.12 indicating that differentiation strategy, cost leadership strategy and distribution channels explain 12.0% of the life insurance uptake. The researcher concluded that differentiation strategy, cost leadership strategy and distribution channel strategy have a significant positive effect on life insurance uptake. The researcher recommended that there should be more differentiation of life insurance products and services offering, as this will enable companies experience growth in the areas of premium volumes, market share, and profitability levels. The researcher also recommended that the cost of life insurance premiums should be further reduced to allow even low income earners afford life insurance policies. Finally, the researcher recommended that there should be streamlined product distribution channels such that customers are able to receive reliable and accessible products/services at very competitive prices.
- ItemComputerised Accounting Systems and Operational Performance of Kyambogo University(Uganda Christian University, 2023-10) David Waiswa MwesigwaThis study was carried out to investigate the effect of computerized accounting system on operational performance of Kyambogo University. Three main objectives that guided the study were; to assess the effect of computerized accounting system software, system hardware and determine the extent to which computerized accounting system personnel affects operational performance of public Universities in Uganda. The study reviewed literature to obtain theoretical and empirical underpinning of the study. Across sectional survey that involved the use of mixed methods was used in the study. The study population was 159 of which 87 were academic staff and 72 were administrative staff. The Krejcie and Morgan’s (1970) sample size determination table was used to determine the sample size giving 61 academic staff and 50 administrative staff. Purposive sampling technique was used to select respondents to participate in the study. The study tools were questionnaire and interview guides. The major findings of the study indicated that there was a significant positive correlation between computerized accounting software and operational performance (r = 0.093, p = 0.432 > 0.05). The study showed that there is a statistically significant positive relationship between computerized accounting hardware and operational performance (r = 0.397, p = 0.000 < 0.05). Research shows that there is a significant positive relationship between computerized accountants and operational performance (r = 0.578, p = 0.000 < 0.05). Furthermore, the regression analysis indicated that the adjusted R2 value in the model explain 5.7% of the variation in the operational performance of the University of Kyambogo, p>0.50. In table 4.8 shows the normalized beta coefficients of the independent variables (software, hardware and personnel) included in the model: Software greatly affects the performance. Specifically, software with the lowest contribution β = 0.051< 0.05. This means that a single software improvement unit will result in a 5.1% improvement in the University of Kyambogo’s operational performance. Followed by staff with moderately significant influence with β=0.167, p<0.05 and finally hardware with β=0.252, P<0.05. The study concluded that majority of the hardware materials were not compatible to influence operational efficiency. It was deduced that IFMIS software also known as oracle was so slow in responding to bulky transactions and finally, Personnel normally experience challenges of computer failure, network problems with regarded their operational performance potential. The study advocated for improving computer hardware compatible with the software system to resolve networking challenges and boost operational efficiency. The study recommended that there is need for IFMIS computerized software to be upgraded and redesigned to suit the purpose, overcome slowness in responding to bulky transactions. Personnel normally experience challenges of computer failure, network problems with regarded their operational performance potential. The university should make provisions for routine system maintenance to overcome frequent breakdown of computer hardware
- ItemConsumer Beliefs and Brand Revitalization: Case Study of OMO Detergent Brand(Uganda Christian University, 2019) Mashingaidze Peter TinasheIn an ever changing world powerful brands have to adopt to the new trends and evolve to match the market demand. Brand revitalization involves the company adapting change in product attributes to challenge the new competition as an attempt to bring back the product to life, to perform better and new approaches are implemented which may include market expansion, modification of product and brand repositioning, (Gregory Hamel, 2016). Consumer belief is influenced by the brand attributes as a consumer seeks to find favorable price, function and perception towards the product. Brand revitalization helps to timely adjust changing trends being able to meet the changing attributes needs and desires of consumers and deal with competitive threats. This gives a brand the advantage to stay ahead of the curve in recognition of current and future strategic and competitive challenges. Starting the revitalization process before the brand fades sets a track record to be followed by the organization on the performance of the brand, Chekitan and Kevin, (2014). The Park Hotel India used a seven step process Chekitan and Kevin, (2014), Light and Kidodon (2009) used the six step analysis of brand revitalization.
- ItemCorporate Governance and Performance of Selected Civil Society Organisations in Uganda(Uganda Christian University, 2023-10-02) Maria Gorretti MazziThe study was about the relationship between corporate governance and performance of Civil Society Organisation in Kampala district. A case study of Kampala District. It was guided by three objectives i) To find out the relationship between board composition and performances of CSO in Kampala district, ii) To find out the relationship between Board Evaluations and performance of CSOs in Kampala district, iii) To find out the relationship between duality of CEO and performance of CSOs in Kampala district. The descriptive research design and a mixed research approach were adopted by the study to seek respondents’ opinions on the effects of corporate governance and Performance. The population of the study was 70 with a sample size which was derived using Kreijic Tables of 59 respondents. It is also shown the Adjusted R square of .194 which indicates that 19.4% of the variations that do arise in performance are because of variations in corporate governance. The null hypothesis was rejected as the assessment revealed that STF and SRHR Alliance Uganda corporate governance has a positive relationship with performance. In conclusion, the study notes that Board composition is critical to the success of CSOs. A board that is aligned with the goals and priorities of the organization, has a central strategy, and takes corrective action to ensure that the CSO remains on track, is more likely to perform well. In recommendation, the study suggests that CSOs should conduct a comprehensive review of the current board composition of CSOs in Kampala district. There is also need to consider the diversity of the board composition, including gender, age, ethnicity, professional background and expertise.
- ItemCredit Risk Management and Financial Performance of Financial Institutions in Uganda. A Survey of Financial Institutions in Mukono Municipality(Uganda Christian University, 2023-10-10) Brenda Samalie KayagaThe study examined the effect of credit risk management on financial performance of financial institutions where specific objectives were to find out the influence of credit risk control and analysis on financial performance, relationship between credit risk management and financial performance among financial institutions. From a sample of 63 respondents, the researcher used qualitative and quantitative approach to collect data. Questionnaires were used to collect the data and was analyzed with SPSS. The correlation and regression analysis were carried out to find out the relationship between credit risk analysis and control on financial performance. From the research findings, credit risk analysis showed positive significance towards the financial performance of the bank with 0.001 significance level 2 tailed which is less than 0.01. However, from the correlation and regression analysis, credit risk control had a negative significance on financial performance with .625 which is greater than 0.01 significance level 2 tailed. This implies that any change of every unit in credit risk control affects financial performance of the banks and vise-versa. The study concludes that effective credit risk control improves the financial performance of the banks and it recommends that proper credit analysis and credit risk control should be highly monitored to improve the return on equity (financial performance).
- ItemDeterminants of Personal Saving Levels in South Sudan: Evidence from Selected Areas of Juba City(Uganda Christian University, 2018-11) Samuel Maker MadingThe purpose of this study was to establish the determinants of personal saving levels in South Sudan: evidence from selected areas of Munuki Block in Juba City. The objectives of the study included to examine the demographic factors that influence the personal saving levels; to identify the personality aspects or traits that influence the personal saving levels; to establish the economic situations that influence the personal saving levels; and to assess the relationship between the demographic factors, personality aspects/traits, economic situations and personal saving levels. The study employed cross sectional research design and both quantitative and qualitative research approaches were used. Both primary and secondary data sources were used for the study. A survey was conducted by administering questionnaires to 181 respondents. Questionnaires were used in gathering primary data and the secondary data sources included journals, internet, textbooks and newspapers. Statistical package for social sciences (SPSS) was used for data analysis. Frequencies, descriptive, Pearson’s correlation and regression analyses were used to establish the influence and relationship between the study variables. Specifically, the results of the study showed that all the dimensions of demographic factors, personality aspects and economic situations had different effects on some forms of personal saving levels.The study concluded that level of education, level of income, and aggregate economic situations had significant positive relationship with aggregate personal savings while aggregate personality aspects and interest rates had non-significant positive relationship with aggregate personal saving levels in the selected areas of Munuki Block in Juba City, South Sudan. The researcher mainly recommended that government and financial institutions should provide favorable environment for savers by curbing inflation, setting up saving schemes, providing financial trainings, increasing interest rates for the savers to earn more interest on their saved capital. Individuals should involve in income generating activities such as business, agriculture and well-paying jobs so as to increase their earnings and create a better room for savings,avoid impulsive shopping and reduce on the levels of consumption of expensive goods and services, stick to the monthly saving routine, monitor and assess their savings, budgets and make sure that savings are always at the optimal levels.Furthermore, future research could use the same or other data collection methods so as to obtain more objective data to establish whether similar results could be obtained.
- ItemDoes Working Capital Management Affect Growth of SMEs: A case study selected SMEs in Mukono District(Uganda Christian University, 2015-10) Brenda Mbone Kiverenge;Management of working capital which aims at maintaining an optimal balance between each of the working capital components, cash, receivables, inventory and payables is a fundamental part of the overall strategy to create value and competitive advantage in businesses. The study focused on effects of the working capital practices utilized by the SMEs on the growth. The study employed a quantitative research design approach to achieve its objectives. A sample of 94 SMEs was studied. In addition, questionnaire was used to collect primary data from the field. The data collected was analyzed using descriptive statistics to determine the various variables. The study employed a regression analysis and the Pearson’s correlation analysis was used to test the significant of the relationship between WCM and growth of SMEs in Uganda. The study found that an effective managing working capital will associate with improvement in SME growth. The findings also revealed that most of the SMEs to a moderate are motivated to utilize WCM practices to keep track of their business activities. This finding was based on the regression and correlation analysis. The study also found out that firms face serious challenges as they move along with working capital management. With these findings the study makes a contribution of providing empirical evidence that has been widely missing to channel the presently passionate discussion surrounding the issues of WCM and growth of SMEs in the study context.
- ItemThe Effect of Public Revenue Management on Service Delivery: Case Study of Mpatta Sub-County Mukono District(Uganda Christian University, 2019-06) Justine Evah NagujjaThere is a lot of scandals in the public sector in Uganda and dwindling levels of aid. This deems important for this study to be conducted. Chapter one covers the background to the study, statement of the problem, purpose of the study, research objectives, research questions, hypothesis of the study, conceptual framework, justification, significance of the study, time scope and the definition of key terms.
- ItemElectronic Tax System and Local Revenue Collection Performance: A Case Study of Uganda Revenue Authority(Uganda Christian University, 2019-04) David EjikuThis study was set to examine the effect of electronic tax system on the revenue collection performance of Uganda Revenue Authority. The study established the effect of internet payment/filing system on revenue collection performance, examined the effect of mobile payment/filing system on revenue collection performance, analyzed the effect of electronic billing machine on revenue collection performance, and established the relationship between electronic tax system and revenue collection performance of Uganda Revenue Authority. A descriptive survey design, using a sample of 90 respondents was adopted. The respondents were chosen from Uganda Revenue Authority Domestic Tax Department. Simple random sampling was used to select the respondents and data was collected using well designed structured questionnaires. Findings revealed that internet payment/filing system facilitates registration of taxpayers, this is shown by the mean value of 4.26. It was found that clients pay tax easily from anywhere by use of their mobile phone as reflected by mean value of 4.09. It was also found that theuse of electronic billing machinesacceleratestheprocessing of accountingandfinancialdocumentation as reflected by the mean of 4.23. Furthermore, there is a significant positive relationship between electronic tax system and revenue collection performance (r = 0.977, P<0.01). The researcher recommends that URA management should ensure that there is country wide training to clients on usage of various e-tax applications for efficient revenue collection. For example, training on mobile application and EBM usage.
- ItemElectronic Tax System and Tax Compliance in Uganda: A Case Study of Nakawa Division(Uganda Christian University, 2019-12) Moureen NakitendeThis study set to examine electronic tax system and tax compliance in Uganda. The study examined the effect of electronic tax system on tax compliance, established the challenges faced by the tax payers in using electronic tax system and suggested ways of improving the electronic tax system to enhance tax compliance. A descriptive survey design using a sample of 242 respondents was adopted. Simple random sampling and purposive sampling techniques were used to select the respondents and data was collected using well designed structured questionnaires and interview guide. Findings reveal that e-filing is easy for taxpayers which increases tax compliance as reflected by a mean value of 4.45. It was also established that tax payers are faced with a challenge of intermittent power supply and Internet outages and this is revealed by a mean of 3.63. It was also established that the use of automation of revenue collection system increases the revenue collection as shown by a mean value of 3.48. In conclusion, there is a direct relationship between internet payment system, electronic billing machine, mobile payment system and tax compliance. The study recommends that URA should adopt the use internet payment system to allow tax officers to issue assessments and refunds more quickly and lower corruption by reducing face-to-face interactions. URA should adopt the use mobile tax payment system so that clients can pay tax easily from anywhere by use of their mobile phone. In addition,EBM should be provided to different business enterprises across the country for easy accessible by customers, so that quick service and convenience is maintained hence increasing tax compliance.
- ItemEnvironmental Uncertainity and Performance of SME's : A Case of Covid-19 Pandemic in Kapchorwa District(Uganda Christian University, 2023-09-29) Faith ChepkuruiThe study sought to establish the effect of environmental uncertainty on performance of SMEs during covid-19 pandemic in Kapchorwa district. The study specifically addressed the effects of environmental dynamism, environmental complexity and environmental munificence on performance of SMEs during COVID-19 pandemic. The study was based on a cross sectional research design where quantitative research approach was used. A sample size of 64 respondents who were owners and managers of the businesses were surveyed. Based on correlation analysis, it was established that all the dimensions of environmental uncertainty were positively related to performance of SMEs. The specific maginitude of association for the different dimensions of environmental uncertainty included environmental dynamism (r =.980), environmental complexity (r =.957) and environmental munificence (r =.985). The findings indicated a very significant correlation between environmental uncertainty and performance of SMEs (r =.985). From the findings of the study, it recommended that businesses to become agile and flexible in order to deal with the environmental uncertainty. This will help them to turn the uncertainty/instability into a fortune through innovations. Environmental uncertainty still proves to be one of the best opportunities for SMEs to grow and generate major profits however, its greater lowers firm performance. It further recommended that environmental dynamism, complexity, and munificence are important theoretical dimensions. Finally, the research recommended that there is need to do a comparative study on performance of SMEs under the effect of environmental uncertainty during the period of the COVID-19 pandemic and the pre COVID-19 pandemic period. Key words: Environmental uncertainty, environmental dynamism, environmental complexity, environmental munificence, SME performance.
- ItemFactors That Account For Occupancy Rates in Hostels: A Case of Students Hostels Hosting Makerere University Business School Students(Uganda Christian University, 2019-12) Olivia NamuyigaThe industry of accommodating students of higher institutions of learning in Uganda has become popular due to the increasing number of institutions of higher learning, hostel operators need to be vigilant and aware of customers‟ needs and demands. As such there is a need to acknowledge both the internal and external factors that influence occupancy rates in order to gain a sustainable competitive advantage. Hostel owners/operators and hostel organizations can use this information to better market their hostel and it will help them to determine which amenities they will need to have to meet customer demands.
- ItemHuman Resource Planning and Labour Turnover in the Hotel Sub-Sector of Uganda: A Case Study of Hotels in Mukono Municipality(Uganda Christian University, 2019-12) Ester AtwijukireThis study set to examine human resource planning and labor turnover in the hotel sub-sector of Uganda. The study established the effect of organizational targetson labor turnover, found out the influence of current human resource capacity analysis on labor turnover and established the effect of man power forecasts on labor turnover in the hotel sub-sector. A quantitative and cross sectional design using a sample of 181 respondents was adopted. Simple random sampling techniquewas used to select the respondents and data was collected using well designed structured questionnaires. Findings reveal that human resource managers attract and retain the number of people required with the appropriate skills, this is revealed by a mean value of 4.45. It was also established that there is focus on performance of employees and organization by their human resource managers as reflected by mean value of 4.40. It was also established that human resource managers in the hotel focus on career development as shown by a mean value of 4.31. In conclusion, there is a direct relationship between organizational targets, current human resource capacity analysis, man power forecasts and the rate of labor turnover. The study recommends that the hotel sub-sector should to attract and retain the number of people required with the appropriate skills, expertise and competencies so as to meet the organizational targets and minimize cases of labour turnover. The hotel sub-sector should focus on the current human resource capacity analysis so as to ensure that personnel with appropriate knowledge and skills are hired as a way of minimizing labor turnover rate. In addition, the hotel sub-sector should ensure that there are manpower forecasts so as to improve training programs, renew pay and review working conditions among other possible mitigation actions in order to retain its employees.