Business Administration

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Customers’ switching behavior on banking performance: A case of National Bank of Commerce Morogoro.
(Mzumbe University, 2013) Murungu, Fadhili
The main objective of the study was to assess the customers’ switching behavior on banking performance. It analyzed the factors that contribute to increasing number of customers who switch banks and their influence on banking performance. NBC Ltd Company was chosen as a Case study, the purpose sampling and simple random sampling has been used to obtain a representative of the sample. A sample size consisted of 100 respondents; whereby 60 respondents out of 100 sample size were interviewed being non existing customers, existing customers and bank officers; this was done through interviews, questionnaires and observations. The qualitative analysis through explanatory was used basing on the percentages of data collected from the field. The research findings revealed that 83% of customers interviewed responded that quality of service offered has a great influence to customers’ switching banks while 65% of customers interviewed have a positive response on price. However, effective advertising of competing banks and long distance revealed 65% and 52% of customers interviewed has a positive response on customers’ switching respectively. Also, it revealed that high income earners especially high economical age groups are more likely to switch banks since they gain less compared to that they contribute to the bank. It is recommended that banks should not only rely on increasing prices for their benefits because doing so could bring downside effects to banks since price has the first impression to the customer once wants to purchase a product. To improve the service quality, it was suggested that the bank’s staffs are supposed to be trained with their ethics, professionalism, duties and responsibilities towards customers.
Influence of financial institutions in the development of small and medium enterprises (SMEs) in Tanzania: The case study of Morogoro municipal council
(Mzumbe University, 2013) Mlise, Jane A
This research report presents the findings of the study done in Morogoro Municipality, “influence of financial institutions to the development of SME’s.” Specifically, the research was undertaken to determine the existing financial institutions financing SMEs in Morogoro Municipality, determining the extent to which financial institutions have helped to finance SMEs in Morogoro Municipality as well as to determine constrains facing SMEs towards financial institution support. The study draws on primary and secondary data. In primary data collection, interviews were conducted with SME’s owners whereby women, men, MFI’s officers of Morogoro municipality were purposely involved. Personal observations were also used to collect some of the data. Secondary data were collected from the government offices, MFI’s and other literatures. By using the sample of 60 respondents in Morogoro SME’s owners, field survey shows that small and medium enterprises (SMEs) are constrained by financing and other institutional obstacles than large enterprises, exacerbated by the weaknesses in the financial systems of many developing countries. We use the concept of the access possibilities frontier to explain how difficulties in managing risk and transaction costs involved in SME lending make financial institutions and markets so reluctant to reach out to this group of enterprises, especially in developing countries. We discuss different policies and reforms that can entice financial institutions and markets to lend to SMEs and comment on the role of the Government in institution building, providing the regulatory framework and undertake market-friendly activist policies. However, we also point to pitfalls in government's involvement in SME financing and suggest that restricted conditions in obtaining financial support should be reviewed.
Assessment of factors determining access to microfinance services in rural Tanzania: A case of Mvomero district
(Mzumbe University, 2013) Sigalla, Debora
This study aimed to examine factors that determine the access of Microfinance services in rural Tanzania, using Mvomero district as a study case. The study addressed the following research questions: What are micro-financial service providers that operate in Mvomero District? What are the limitations to access to microfinance services in rural areas? How acceptable are the financing mechanisms employed by different providers? And what are the impacts of microfinance institutions in rural Tanzania? The study was largely qualitative supplemented in some aspects by the quantitative research methodology that based on descriptive design. This facilitates facts findings and generalization on wide population. The methods used in the field were mainly in-depth interviews (IDIs), semistructured interviews and survey questionnaire. For secondary data reports, books and records were also used to supplement the primary data. The major findings show that there was inaccessible of MFI’s services in rural areas due to various factors such as poor infrastructure, negative perceptions toward microfinance institutions, high cost and risk of operating and acquiring services scattered low population in rural areas, low population that resulted in little profit and others like negative perception of community about microfinance services, as well as low collateral values. On the basis of the findings of the study, the following were recommended: There should be emphasis on the preferred financing mechanism as the best arrangement for securing loans in the rural areas; linkage in microfinance arrangement should be introduced to enhance effectiveness in financing services; the government has to use Credit Cooperative Societies to channel their agricultural credit and members of these societies should contribute on mutual consent; the credit provided should be revolving in such a way that every member will benefit; and the government and other development partners should take a necessary measure to provide important infrastructural facilities in rural areas so as to make these places conducive for microfinance services
Assessment of the impact of personal loans to primary school teachers in Tanzania: A case study of Mvomero district council, Morogoro region
(Mzumbe University, 2013) Massengo, Hezron
Microfinance in terms of personal loan is a veritable tool of mitigating the effects of poverty among vulnerable groups and enhancing the level of income of the beneficiaries. Interest rates could range from 12 to 30%, while the service charges and prepayment penalty being very high. However, Mvomero district primary school teachers have emerged to access personal loans as to boost their lives regardless of these challenges. The general objective of the study was to assess the impact of personal loans to primary school teachers in Mvomero district. Case study research design was utilized in the methodology. A sample size of 120 respondents was involved. The data collected were analysed and processed by SPSS computer software through the utilization of descriptive statistics where; frequencies, percentages and tables were run. The findings from the study indicated that, 82% of respondents affirmed the easy of access to personal loan and 85% applied for loans in order to improve their well being by raising income through buying and selling food crops available in their areas as among the reasons to apply for loans. However, 80% of the respondents utilized loans to buy/build modern houses and agricultural land and 83% utilized loans to buy home accessories. Yet, 80% of the respondents reported the presence of psychological discomfort as some teachers could not receive payments at the end of the month, 82% pointed out the dishonest behaviour as teachers accessed personal loans from more than one financial institution rendering them not fulfilling their responsibilities and 85% reported the lack of knowledge to utilize well the loan as planned which resulted into miseries in the time of repayment. The improvement of primary school teachers’ well being in Mvomero district council necessitated them to apply for loans from financial institutions in order to supplement what they get at the end of the month which is little. The research adds to the argument for enhancing primary school teachers’ income and ensuring that interest rates charged are minimized in order to improve their well being.
Assessment of the influence of micro-finance loans to small scale sugar cane growers: A case of Kilombero sugar cane out growers
(Mzumbe University, 2013) Nhyamah, John N.
This study attempted to assess the role played by loans provided by Micro Finance Institutions (MFIs) to Small scale sugar cane out growers in Tanzania, a case study of Kilombero District in Morogoro Region. Currently, SMEs contributes significantly to Employment, Income generation and stimulation of the economic growth in both urban and rural areas in Tanzania. SMEs contribute about 40% to the country’s Gross Domestic Product (GDP) (this is according to SMEs Development policy 2003). In Tanzania it is estimated that every year only 5.7% of the school leavers get employed in public sector while the remaining 94.4% end up being absorbed by SMEs sector. For these reasons there is a need for the government to provide conducive environment for the growth and sustainability of the SMEs in the country through loans/agricultural credit. The sample size was 78 respondents selected through random sampling drawn from population of 398 small scale cane growers at Kilombero District both from MFIs and FCGA to fulfil the requirements of the study. Both primary and secondary data were used or employed. The former used questionnaires and interviews, while the latter was used through reviewing documents in terms of performance reports, articles magazine. Both quantitative and qualitative data were also analyzed. The responses from the interviews were coded, summarized and entered in a computer. The data were analyzed using Statistical Packages for Social Science (SPSS) version 16. Part of the analysis was based on descriptive statistics to describe the responses, characteristics of the data and information. The findings were presented in form of figures, tables and graphs. The findings of the study revealed that collateral, security requirement and high interest rates were the major problems for SSSCG to secure loans from MFIs. Most of SSSCG 50(64.1%) agreed that loan improve agricultural production. The study also revealed that 33(42.3%) had primary level education this was a problem especially on the processing of agricultural credits from financial institutions. Majority obtained loan from SACCOS and other informal sources. The study also revealed that loan acquired had positive influence in the growth of agriculture. Requirement of collateral was a major problem in accessing of loan by small scale sugar cane growers it was supported by 65(83.3%) of all small scale farmer-respondents. From the study, it is concluded that there is significant impact of microfinance loan scheme on small scale sugar cane production since farmers’ access to microcredit also means access to better financial products and services. Thus, despite problems encountered by small scale sugar cane farmers in accessing loans from banks, loans from microfinance banks and SACCOS has to some extent helped farmers to reduce poverty and boost production through financial system that meets their needs. Lastly, the researcher recommends that in order to succeed and develop, small scale sugar cane growers (SSSCG) all over the country should be assisted in improving cooperative societies. The cooperative approach is one of the best means of self-protection for small farmers mainly due to its self-help concept and member’s participation. It is therefore vital for the government to strengthen cooperative credit and improve efficiency of agricultural credit supply by providing innovative financing scheme to SSSCG who lack collateral and minimize long processing of documents and other requirements.
Internal audit and corporate governance in local government in Tanzania: A case of Mwanza city counci
(Mzumbe University, 2013) Njunwa, Florian
A considerable number of items were covered by this study on the analysis of factors contributing to ineffectiveness of internal audit function in promoting good corporate governance in Public Sectors in Tanzania. The study employed a case study technique, where Mwanza City Council and few Staff and Councils were selected as sample size to provide information to this study a total of 136 (30%) of respondents out of 453 were drawn also all 17 councilors were drawn randomly . Both primary and secondary information were used in this study. Primary data through questionnaires was analyzed using Micro Soft Excel frequency tables. The results were presented using histograms, pie charts and tables. The major argument was that, efficient functioning of internal audit require among other things independence of auditors and internal audit function; proficiency of internal auditors; high ethical behavior of auditors and good coordination of internal audit functions. Ethical values are fundamental for the internal auditors because of two important reasons. However, Tanzanian public sector faces a perception and, to some extent, a credibility problem as a value adding unit of the organization. The results from the analysis of all respondents’ responses revealed that factors plays a major role on contributing to ineffectiveness of internal audit function in promoting good corporate governance in Public Sectors in Tanzania. Thus, according to the conceptual model of this study, these factors are independent variables and dependant variable. The study concluded that ineffectiveness of internal audit function in promoting good corporate governance in Public Sectors in Tanzania have influential factors. Recommendation was made to the Local Government Authorities and Central Government to take a leading role in the design and formulation of policy and standards and monitoring practices respectively. Also auditors to play their role of willingly improve their skills for the betterment of themselves and public at large.
Assesment of the effectiveness of micro and small enterpesses contribution to poverty alleviation in Tanzania
(Mzumbe University, 2013) Salum, Adam
This study was conducted to assess the effectiveness of MSEs Contribution to poverty alleviation in Morogoro Municipality. Specifically the research was undertaken to identify factors that influences the growth of SMEs business sector of indigenous in Morogoro Municipal, to determine the constraints that face MSEs in overcoming poverty and to assess the contribution of MSEs in poverty alleviation among the indigenous people. The survey was conducted on a sample of 60 respondents constituted furniture manufactures located in Morogoro Municipal. Both simple random sampling and purposive sampling methods were used whereby purposive sampling had been applied in the selection of the case study while simple random sampling was used in selection of respondents in Morogoro Municipal. A structured questionnaire and semi-structured interview was used to collect primary data. Secondary data were collected from Ministry reports such as Ministry of Finance and Economic Affairs, websites and profiles. Data from questionnaires were analysed statistically using Statistical Package for Social Science (SPSS) where frequencies and percentage were used for analysis. The study observed that SMEs are very important in alleviating poverty to the households as they plays a great role in contributing food, shelter and clothing to the family members. The study recommends that SMEs owners need to seek first an adequate knowledge of business before engaging into doing any kind of business idea they have. This will make SMEs successful, grow and sustainable in poverty alleviation
Problems hindering the effectiveness of revenue collection: The case of Morogoro Municipal Council
(Mzumbe Unversity, 2013) Michael, Neema
This study examined the problems which hindered the effectiveness of revenue collection in Morogoro Municipality, inspired by the fact that there were statements of lower revenue collection making the national economy to remain stagnant and the causes were unexamined. The study looked at the institutional framework, the infrastructure and facilities, the others factors hindering revenue collection and the efforts taken in place. The study used a cross-sectional research design with a sample of thirty-four (34) respondents who were selected by using convenience sampling technique. Data were collected by using questionnaires, interviews, and documentary review method. Quantitative data were analyzed by using SPSS while qualitative required the use of Microsoft Word. Findings revealed that within the institutional framework the factor which hindered revenue collection was failure to put in place some of the procedures for revenue collection. The greatest problems were: political interference and or interference by policy markers, shortage of qualified personnel for revenue collection, lack of by-laws for some revenue sources, to mention just a few. These problems resulted to lack of effectiveness of municipal revenue collection to a great extent as affirmed by 83.3% of respondents. However fewer efforts were done to address these problems. The study recommended that the regulations and procedures be put in place, politicians communicate with the municipal council prior to taking any decision, facilities and qualified personnel be increased, corruption be fought, and that further studies be conducted while focusing on the daily challenges facing revenue collectors working under supervision of the accounting department.
Assessment of the effectiveness of implementation of open performance review and appraisal system in improving employees’ performance in public service organizations in Tanzania
(Mzumbe University, 2013) Mussa, Abdallah
The study was about assessment of the effectiveness of implementation of open performance review and appraisal system in improving employees‟ performance in public service organizations in Tanzania. Iramba District Council in Singida being the case of the study. The unit of inquiry involved employees of the council which included top management, middle and lower cadre employees. The study sample size was 85 employees out of 285, employees who were obtained through simple random and sampling techniques. The study sample frame was council‟s employees register. Data collection involved the following tools; questionnaires, interviews and observations. Interviews were conducted to collect data from heads of departments while questionnaires and observation were for the employees other than the heads of departments. Data were process and organized in tables and charts, thereafter analyzed using statistical package for social science (SPSS) research Findings show that, the supervisor and the subordinate meet to set and agree on the targets in which the employee‟s performance will be assessed. However supervisors do not give feedback to subordinates, therefore employees may not know where they stand in terms of performance The study reveals that the majority of respondents have a negative attitude towards the performance appraisal while few disagree. Iramba District Council (IDC) should work on these negative perceptions so as to develop the necessary attitude on employees to the performance appraisal by planning to train its management staff, officers and supporting staff and ensure continuous training. Also, the study sought to ascertain whether the OPRAS at IDC is effective in improving employee‟s performance. The study reveals that that majority of respondents see OPRAS as a useful tool for improving organizations‟ performance but some individuals see the process of filling OPRAS as wastage of time. Therefore, to make performance appraisal effective and improve employees‟ performance, IDC should make proper application of a system so that it really serve as a tool of improving individual and organization performance.
Factors influencing procurement procedure inTanzania prisons service
(2013) Lidenge, Amina Juma
The main objective of the study was to find out factors that are influencing Procurement Procedures in Tanzania Prisons Service. the study were guided by four specific objective, To examine selection procedures used by TPS when selecting Suppliers, to examine how contracts are being given to suppliers by TPS, to determine the receiving procedures use by TPS when procuring goods and services and to analyse ethical conducts followed by the TPS in procuring goods and services. Literature suggests that procurement efficiency and procurement effectiveness of the purchasing function are measures of procurement performance. A case study was developed and administered to a TPS with a view to establish the factors that influence procurement procedures. Both methods, qualitative and quantitative analysis were used in data analysis. Research findings were obtained by using the following methods; Documentations, Interview, observation and questionnaires. The presentation of data has been illustrated in terms of tables, figures, charts, percentages and frequencies. The presentation of the Research findings was carried out according to each research question by pinpointing different issues which support or ignore each research question. The study constituted 50 respondents who responded on questionnaires and interview. The study further revealed that lack of transparency and accountability affects procurement process at TPS to a great extent. This has been much affected right from the process of effective tendering through advertising, sourcing reviews, prequalification, potential for cost savings and greater awareness of new development. Furthermore the findings also revealed that for TPS to provide excellent service to their suppliers in an effective and transparent manner is also still inadequate. Adequate controls should be put in place reducing opportunities for corruption. Performance incentives need to be offered to employees to reward good performance. This will help to increase accountability. The researcher really hopes that output of this study shall be of practical use to Tanzania prisons services.
The effects of services of outsourced agents on revenue collection in local government authorities: A case study of Tabora district council
(Mzumbe University, 2013) Ishabailu, Saad
Mobilization of resources for performing Local Governments Authorities functions is regarded as a critical issue for the Local Authorities existence. Outsourcing revenue collection is considered as a means to increase Local Authorities revenue collection and for establishing a platform for more effective and efficient Local Government revenue administration. Generally objective of the study was investigating the impact of service outsourced in revenue collection to private agents on the performance of revenue collection function in Local Authorities citing the case of Tabora District Council. The study collected data from Revenue Collector, Councilors and officials of Tabora District Council. The main findings of the study are that private revenue collectors have managed to significantly increase the amount of fees collected compared to what was collected before. The section also describes the general way in which the researcher carried out the research. It describes the sampling procedures and states the main instruments used in data collection from the field The Data was computerized and processed using SPSS Computer software. The analysis of quantitative data involved production and interpretation through frequency, tabulation and graphs. Conclusions, Proper planning for making decision on outsourcing, Proper implementation of procurement procedure is of great importance ,Agreement on between the council and contractors in order to safeguard the council‟s estimates and to establish system for monitoring and evaluation on revenue collectors performance to ensure that the council‟s interests are safeguarded. Finally, recommendations on Revenue collection out sourcing is one of the way of improving revenue collection performance through analysis of its revenue sources potential, Proper mechanism of ascertaining the collection costs of its revenue, Proper insurance and provide conducive environment for private revenue collections.
Factors contributing to low cost sharing collections in health services in municipal councils in Tanzania: The case of Kinondoni municipal council
(Mzumbe University, 2013) Mutale, Rose P.
The study investigated factors causing low revenue collection from health service cost sharing in municipal councils in Tanzania. Kinondoni Municipal Council in Dar es Salaam was taken as the case study. The study population involved patients from different health service provision points which are operated by Kinondoni Municipal council. The health service provision points include hospitals, health centre and dispensaries. The locus population for this study was Mwananyamala and Sinza hospitals, Magomeni heatlth centre and Kimara and Mbezi dispensaries. The study sample constituted 141 patients which were obtained through purposive and convenience sampling design. Data were collected using questionnaires, interviews and observation. Secondary data was collected using documentary sources. The study findings reveals that common factors for low revenue collections through cost sharing are: lack of adequate sensitization of people on the importance of cost sharing in health service provision, fraud done by council employees and recruitment of personnel to carry out the task of revenue collections who are not professional accountants. Other factors include low income among citizens, poor control systems within the council and the act of employees entrusted with running of the programme to waive cost sharing charges for some people who are not eligible for the same. The study concluded that the perceptions of patients towards cost – sharing is positive, it is further concluded that various factors contribute towards low collections of revenue through cost sharing. The study recommends that deliberate efforts be taken to rectify the situation by setting aside adequate resources for sensitization campaign progrmmes, recruiting the right personnel to carry out the collection task, improve control systems to curb fraud, abstain waives. Should the above recommendation be taken on board, revenue collections from health service provision cost sharing will increase.
Socio-economic factors affecting smallholder sunflower production in Mvomero district, Morogoro region
(Mzumbe University, 2013) Tuntufye, Godfrey
Sunflower is one of the new crops in Tanzania that has high contribution to farmers to food and income of farmers. It is one of the biggest sources of fats, protein, carbohydrates and vitamins for human consumption. The crop is also the source of human nutritious minerals, as well as other manufactured animal feeds. Despite the cited overall importance of the crop amongst smallholder farmers in the country, the factors determining its yield are less understood. The aim of this study was to investigate socio-economic factors affecting smallholder sunflower production. The study was conducted in Mlali ward in Mvomero District in Morogoro region. A total of 50 smallholder sunflower growers was surveyed using questionnaire. A multiple regression analysis was used to estimate and test the relationship between socio-economic factors and sunflower production. The results revealed that the sex of the farmer, size of the farm cultivated by the farmer and use of quality seeds were statistically significant factors affecting the production of the crop in the study area. It is concluded that smallholder sunflower farming sector has high contribution to meet the demand of edible oil, contribute to income of households and used as source of animal feed in the study area. In order to achieve all these, government initiative to provide farmers with adequate subsidies on agricultural inputs and increasing provision of extension officers to assist farmers on proper agronomic practices must be adhered to so as to address the declining farm production being experienced by smallholder farmers in Mlali ward.
Assessment of the factors that influence adoption of electronic banking in Tanzania: The case of NMB customers in Morogoro municipality
(Mzumbe University, 2013) Milanzi, Castro T.
The purpose of this study was to assess Factors that influence the adoption of Electronic banking in Tanzania specifically at NMB Bank in Morogoro Municipality. Specifically the study sought to investigate the contribution of education to the adoption of e-banking, to examine the relationship between the income and adoption of e-banking, to assess the relationship between age and adoption of e-banking and to determine the influence of occupation on the adoption of e-banking. The study adopted case study design whereby a sample of 100 respondents was selected from customers and NMB Bank staff in Morogoro Municipality. Purposive and simple random sampling techniques were used in selecting the respondents. Data collection was through questionnaire and interview schedules. Data analysis was done by the use of Statistical Package of Social Science (SPSS) and Excel. Findings of the study indicated that education, income, demographic factors such as age, security, cost, perceived ease of use influenced the adoption of e-banking. The biggest challenges identified were network failure, technical difficulties during transactions among others. In conclusion, this study provides evidence that clearly reflect that customers perceive e-banking in terms of its usefulness, ease of use, trustworthiness, cost effectiveness, reliability, convenient, and accessibility. Electronic banking is seemingly becoming a matter of need and holds the key that will help the banking industry to formulate their marketing strategy as well as continue to compete in the globalized network and gain market competitive advantage in the 21st century. Based on the findings of the study it was strongly recommended that NMB Bank should make sure proper and reliable security is provided to protect e-banking customers, also NMB Bank should improve infrastructure, create a sense of awareness to the customers in order to encourage more customers to adopt e-banking.
The contribution of microfinance in the development of women’s small businesses in Tanzania: A case of Morogoro Municipal
(Mzumbe University, 2013) Luvanga, Doreen
The development of women, especially in developing countries like Tanzania hinges on intervention of a development of small businesses. In recent microfinance has been strongly recommended as an intervention that could assist poor people to improve their standard of life. Their contributions to the development of small businesses has rise to 90% and also there is link between microfinance and small businesses in poverty alleviation. This study aimed to assess the contribution of Microfinance in the development of women’s Microfinance small business in Morogoro Municipal. The research methodology employed was Case study. The study interviewed distributed 100 questionnaire to respondents; simple random sampling procedure was used in the selection of SME’s owners but only participants (82) responds while purposive sampling procedure was use in the selection of 16 key informants. Data were collected using questionnaires, observations and interview for primary data and for secondary data documentary review was used. Descriptive statistics were used in analyzing the data such as frequency and percentage. The findings from respondents revealed that; 14 were male (17%) and 68(83%) were female. 69(84%) were self employed and 13(16%) were employed. Furthermore the results found that although government registered MFI’s and give permission for doing business but they didn’t make follow up to the clients to know if they are benefited with such services which are provided to them. Result shows that the collaboration and intensive participation of the government to the Microfinance Institutions like PRIDE and others will improve efficiency and effectiveness to the small businesses growth development.
Effectiveness of marketing in extending social security services in informal sector: Case of national social security fund in Morogoro
(Mzumbe University, 2013) Shabani, Yasin
Access to social security is internationally acknowledged as a human right, but in fact is one that is far more honoured in its breach than in its enforcement, and is frequently not readily accessible to the most vulnerable in society. The growth of the informal economy, both in developing and developed countries has exposed the weaknesses and shortcomings inherent in the traditional approach to the provision of social security for those who fall outside of the formal economy. Social security has also traditionally been a vehicle to promote social cohesion and solidarity between different sectors of society, yet it is clear that marginalised workers in the informal economy and the poor in general are often excluded from this solidarity (GURN 2005). And for the case of Tanzania, informal sectors employ about 93% of the capable workforce whereas the total labour force is estimated to be more than 16 million (URT 2003) but these people remain uncovered with formal social security schemes, so their life are miserably when it comes to the issue of contingencies. The need of extending social security services to these people is highly encouraged. This study is set out to determine the effectiveness of marketing in social security schemes in Tanzania in speeding up the move of extending coverage of their services to the people of informal sectors. The study was conducted at the National Social Security Fund (NSSF), and to workers in the informal sector from Morogoro region. The researcher selected NSSF due to the fact that, NSSF open the door to the people of informal sector earlier than other social security schemes in Tanzania. According to NSSF study report on the extension of social security (2001), it argued that NSSF have many members from the informal sector compared to other social security funds and also easy accessibility of data due to the fact that there are limited bureaucratic tendencies. The sample of 120 respondents was drawn from Morogoro region. This includes staff from NSSF Morogoro office and workers from the informal sector. Both primary and secondary data were collected to accomplish the study. Primary data was collected using questionnaires. The data obtained in this study was analyzed using Statistical Package for Social Scientists (SPSS) through descriptive analysis method. Results were summed up and conclusion made. The findings from this study revealed that, social security schemes have significant role in assisting the government to make its people be able to address social contingencies and natural disasters. Despite its importance, it covers small population of workers and leaving the majority uncovered, especially those from the informal sector. Thus there is a need to increase efforts in extending these services. From the study, the work of extending this services is not an easy task, it needs new look and innovative intervention whereby the approach of synergism and Total Quality Management will be applied so as ensure the strategic flow of information to the people of informal sector to join formal social security schemes
Assessment of the effectiveness of financial internal control systems in public organizations in Tanzania
(Mzumbe University, 2013) Ulumbi, Kitundu
The study was about assessment of the effectiveness of financial internal control in public institutions. Sub treasury in Morogoro being the case of the study. The unity of inquiry involved employees of sub treasury which included management, middle and lower cadre employees. The study sample size was 30 employees out of 40, employees who were obtained through simple random and sampling technique. The study sample frame was sub treasury’s employees register. Data collection involved questionnaires and observation. Questionnaires were distributed to employees selected as sample and observation were done to all employees. Data were processed and organized in table and graphs, thereafter analysed using MS excel. Findings shows that, internal control has contribution toward permitting the appropriate record keeping and reporting of financial related matters, and it helps accountants to prepare financial reports. The study sought to ascertain whether the effectiveness of financial internal control is affected by factors like Management and organization structure, environment and co-workers. The study reveal that majority of respondents see management and organization structure is highly affect the effectiveness of financial internal control. Therefore to make internal control effective, management should support its conduct
Enhancing income tax collection in SMEs customers perspective: A case of Tanzania Revenue Authority (TRA), Kinondoni
(Mzumbe university, 2013) Malima, Agness
This study intended to find how the attitude of tax clients of taxation system can be enhanced. Generally, the study aimed to evaluate factors promoting income tax collection from SMEs. The following were specific objectives: To determine the extent to which income tax voluntarily comply with income tax regulations in Tanzania, to determine the effectiveness of block system administrative approach in influencing SMEs Compliance, and identify factors mostly influencing the perception of SMEs on voluntary tax returns. The literature of the study lead to the formulation of the following theories: Clients’ Tax education status does not determines the rate of voluntary compliance by tax payers, the rate of client’s visitation by tax officers does not relate to client’s tax compliance status, Client’s experience on business has no influence to voluntary tax compliance. The study used mixed research methods to test the hypotheses in meeting stated objectives. Data were collected through survey questionnaire, interview and the review of documents. The information was based on TRA Kinondoni tax region. Data were analysed through the use of SPSS Version 20. The results of the study observed the following facts:- 1) the majority of customers were not registered to TRA 2) Both registered and unregisterd clients have low awareness of tax laws. 3) There is a weak block system administration 4) The integrity of TRA staff significantly affects the compliance of clients with income tax return regulations.
Community participation in Tasaf funded sub- projects: A case of Babati Town council
(Mzumbe University, 2013) Mselle, Lazaro
The study on community participation in TASAF funded sub- projects was conducted at Babati town council whereby 44 respondents participated. The general objective of the study was to assess the extent of community participation in implementation of TASAF funded sub projects and specific objectives were:- to determine approaches used by the council to involve the community in undertaking development projects, to establish the contributions of the community in the development projects, to determine the factors making the community not to be active in development projects, to identify accountability of funds collected from the community for development projects and to examine the initiatives of town council in improving community participation in the construction of secondary school teachers houses in TASAF funded sub projects. Two villages were selected namely, Kiongozi and Halla. Primary data were obtained through interviews and focus group discussion during the field survey and secondary data were collected from TASAF documents and reports, guidelines, memorandum of understanding, operational manual, journals and books. The study found that the council uses participatory approaches in involving the community. However, the community does not participate effectively as it was expected. It was further found that the community contributes less in development projects. Moreover, it was found that poverty, lack of sensitization, lack of transparency, corruption, fraud and ignorance make the community not to be active in development projects. The study concludes poor community participation was mainly due to low income, several projects being implemented at once, lack of transparency, economic hardship and poor leadership. The study recommends that local authority should effectively involve the community in all planning process. Furthermore, the study recommends that the community should elect leaders who are transparent and committed.
Assessment of challenges facing higher learning institutions in income generation in Tanzania: A case study of selected institutions
(Mzumbe University, 2013) Buxay, Benedict T.
This study is about assessment of challenges facing Higher Learning Institutions (HLIs) in income generation - the case of selected institutions in Morogoro Region namely: Mzumbe University (MU), Sokoine University of Agriculture (SUA), Jordan University College (JUC) and Muslim University of Morogoro (MUM). The study used a sample of 65 randomly and purposively selected from the said public and private higher learning institutions. A combination of qualitative and quantitative approaches was used in studying the phenomenon. Data was collected using documentary review, questionnaire and interview guides. Quantitative data from the questionnaires were analysed using Statistical Package for Social Sciences (SPSS) and Microsoft Excel Spread sheet programmes, whereas qualitative data from interview guides was analysed descriptively. It was found that inadequate cooperation between Higher Learning Institutions (HLIs) and private sectors affect Income Generating Activities (IGAs). Inadequate staff capacity and heavy teaching allocated to the academic staff was a major reason for not fully participating in Income Generating Activities (IGAs). The findings also revealed that well designed programmes which reflect labour market requirements will help Higher Learning Institutions (HLIs) in generating more income. Also well established and developed external linkages will enhance income generation activities in HLIs. The study therefore recommends the following: Income Generating Activities (IGAs) to be given top priority in Higher Learning Institutions (HLIs), partnership between HLIs and private sector should be strengthened; staff capacity should be raised, Higher Learning Institutions (HLIs) should strike a balance between teaching workload and their other core activities such as consultancies and researches, training and learning resources should be increased and improved so as to increase income in the long run.