Dissertations (Masters)-A&F.-SOB

Permanent URI for this collection

http://192.168.30.20:4000/handle/123456789/263

Welcome to the Department of Accounting and Finance collection, dedicated to archiving and showcasing dissertations authored by esteemed members of our academic community, including both faculty and students in the School of Business (SoB).

Browse

Now showing 1 - 20 of 138

A poor collection of property tax: A case of Mtwara Mikindani municipal council
(Mzumbe University, 2013) Mgema, Zephania Stephano
The main objective of the study is to assess modalities /systems used in the valuation, billing and collection of property tax to LGAs with particular reference to Mtwara Mikindani Municipal council. Property taxation is one of the most lucrative and promising, yet least tapped, sources of tax revenue to support urban government in Africa. Property taxation plays a major role in financing local governments throughout the world In this study, The Mtwara Mikindani Municipal Council was the main unit of inquiry from which a sample of respondents were drawn. The sub-unit of enquiry were individuals whom selection was influenced by their knowledge and experience on property tax. The level of services provided by a local authority to its residents could be an incentive for the latter to pay tax in a given period. This research made an investigation on the level of public services provided by council to the property owner and other people in the locality. Investigation of this study revealed that there is little relationship between the tax levied and the services provided by the council such as refuse collection, maintenance of roads and sewerage systems and streetlights and the majority of the people are not satisfied Several factors have been identified for this state of affairs in this study. Among them, absence of property valuation, poor system of notification of tax payments, failure to take legal action against defaulters, lack of tax education and provision of inadequate quality services to the council Residents. The Municipal needs to take appropriate measures to address these issues. Motivation to the tax collector and accounts department staff dealing with collection of property tax is very important, Failure to take legal action against defaulters was found to be one of the problems facing the council, tax awareness campaigns through newspapers, Television and Radio programs, Posters, advertisements, Seminars etc to educate taxpayers and local politicians especially councillors on the rationale and procedure for the property tax. Education efforts could increase the awareness of ratepayers and thus allow council to collect rates more easily.
A study on the factors determining adoption of computerized accounting system in public hospital: The case study of three district hospitals in Arusha Region
(Mzumbe University, 2013) Fortunata, Alfredy S.
The purpose of this study was to determine factors for adoption of the computerized accounting system with the Tanzania Ministry of Health from the viewpoint of public hospitals in Arusha District. The specific objectives were to study the effect of the infrastructure, human resource, cost and administrative performance on the computerization of accounting system. Independent variables consisted of infrastructure, human resource, and cost and administration performance; while dependent variable was the adoption of computerized accounting system in Public Hospitals. The researcher used descriptive design which involves observed and described the behavior of a subject without influencing it in any way. Purposively sampling was used to select respondents and questionnaires were developed and distributed to all members who were involved in the study. Data was collected using questionnaire distributed to a sample of 100 respondents, and 82 of the questionnaire were returned. The data was analyzed through multiple regressions by using Statistical Package for Social Science (SPSS) version 20.0for windows. The study findings showed that Administration performance and cost affect the Adoption of the computerized Accounting System in Arusha district government Hospitals. The study recommends that policy makers need to work on strengthening the administration of the public hospitals in the Arusha district by making serious decisions to change the current accounting system to the computerized accounting system. And to make serious attempts to access the governmental financial support to ease the burden of cost of these hospitals in order to facilitate the process of adoption the computerized accounting system. There is a need of conducting more research on factors for adoption of computerized accounting system to the areas which were not included in this study in order to get more reality of the problem
An analysis of strategic factors hindering the performance of small and medium industries in textile in Dar-Es-Salaam: Case study of Friendship Textile Company Ltd. (FTC)
(2013) Msemo, Daud H
In Tanzania Small and Medium Enterprises operations are facing challenging issues for their for their (SMEs) growth and survival in a competitive environment. This study has assessed strategic factors hindering the performance of SMEs in Textile Industry, SMEs in Tanzania are increasing in number due to unemployment, poverty, and availability of funds from different sources such as SACCOS‟s and bank. However, the government through the Ministry of Industry and Trade in its SMEs Development Policy (2002 and 2012) tries to set better business environment. The challenge to SMEs entrepreneurs is how to start a business, grow and sustain in the business environment. Competitive pressure range from micro-businesses to large businesses in each business industry an entrepreneur prefers to run business. The objective of this study was to assess hindering factors that lead to SMEs poor performance in Dar es Salaam. The research methodology used case study research design. A sample size of 35 respondents who comprised of Friendship Textile Company employees involved. Data collected was analysed by SPSS computer software The findings from the study on analysis on strategic factors hindering the performance of SMEs showed that, 50% of the respondents showed that FTC encounter competent personnel. On other hand, 69.3% of respondents showed that the SME facing lack of technology and expertise 42.3% of the respondents say SMEs facing financial limitation. However, 42.2% of respondents showed that fuel and power breakup are the most factors that hindering the growth of SMEs especial in startup stage while 46.2% of respondents indicated that lack adequate personnel in SMEs is another problems. The research adds to the argument for the majority of Tanzanian SMEs which are still need ,financial support to access credits from financial institutions and appropriate technology so as utilize the investment opportunities available for their economic development.
An assessment of challenges contributing to poor performance of small and medium contractors in Tanzania: A case study of Lindi region
(Mzumbe University, 2015) Ndulane , Francis
This paper assessed the challenges facing small and medium civil contractor in Lindi region. The study used a case study design for methodology. It utilized both primary data and secondary data. Data were analyzed in both qualitative and quantitative methods. The overall findings indicates that, due to the combination of factors such as poor tendering applications whereby frequently the small and medium contractors place their tender at a lower rate/amounts of money and after being awarded, poor management and supervisory skills. The study has identified a number of factors that affects performance of small and medium civil contractor in Lindi region, among them; poor financial and technical capabilities; fraudulent practices, lack of coordination between designers and contractors and; poor monitoring and feedback are ranked as the first three factors that affected Small Civil Contractors. In addition, lack of training on quality for staff, lack of management leadership and lack of previous experience of contractor were also identified as factors related to contractors as the most critically ranked factors. It is therefore recommended that policy makers, researchers and practitioners look at improving the human resource base through continuous professional and skill development. In response to the poor performance of small and medium civil contractors in Lindi region, evaluating the performance is particularly important especially in Tanzania where construction works are largely manual.
An assessment of the challenges facing property tax collection system: A case study of Kinondoni municipal
(Mzumbe University, 2013) Raymond, Elibariki
Property tax is among the internal reliable and economical sources of revenue for the municipals since it is easy to collect when the system is effective. Efficiency in the property tax collection system depends on many things, the two (2) major things that are taxpayer education and the level of public service provide by the government in return. The purpose of this study was to assess the challenges facing property tax collection system in Kinondoni Municipal and to suggest measures to improve the situation. Data were collected from sampled lgas/tra officials and property taxpayers within the region. Questionnaires, observation and interview were the methods employed to collect data from the selected sample of 150 residents from Tandale, Manzese, Sinza, Kinondoni and Mikocheni. Statistical package spss was employed to facilitate the analysis of data which was done using descriptive statistics. Resistance from settlers who claims that they don’t see what their money does because they still live with garbage on their gates is the big challenge observed in this thesis. Unawareness of property tax, inadequacy in the system, obsolete database and long valuation procedures were also identified as challenge. to address the challenges, an immediate attention by the authorities responsible is required to tackle the challenges so as to make the system effective to get the desired results.
An assessment of the link between perception of financing barriers and sources of finances: A survey of small traders in Morogoro
(Mzumbe University, 2014) Ndabagoye, Katuye
The study was mainly aimed at assessing the link between perception of financing barriers and sources of finances by small traders in Morogoro. The study specifically looked at the ratio between different types of finances (capital mix), the reason for choosing the types of finance, the perceived barriers of each source of finance, and lastly the relationship between the ratio of source of finance and the perceived barrier of each source of finance. The study used a cross sectional study design, through questionnaires and observations and it was analyzed using SPSS. A total of 85 small traders were surveyed and five sources of financing were interviewed to get the information useful for assessing the perceptions on sources of finances. The results obtained number of perceived barriers of each source of finance that determine the reason for choosing type of financing strategy. The author categorised the results into two groups of barriers; barriers that are from internal sources, (inadequate education and proper training, etcetera) and barriers that are from external sources, (high interest rates, grace period, lack of collateral, etcetera). The study found that, barriers that are from external sources of finance are almost the same, and there is no special treatment for small traders to make able to increase their capital through those sources of finance. Based on the findings, the study recommends that proper trainings should be offered to small traders, this will decrease the perceptions and start to see those sources of finance as a good help to increase their capital. Also there is a need of big financial institutions to give them special treatment, like lowering the interest rates and offering long grace period compared to large traders, so as to make their business growing
Assessing the effect of audit committee efficiency on corporate governance performance in the public sector: A case study of the government ministries in Tanzania
(Mzumbe University, 2014) Lyambogo, Lukoba
The primary objective of this study was to assess the effect of audit committee efficiency on corporate governance performance in the public sector: the case study being the government ministries in Tanzania 18 ministries were assessed through CAG reports of 2008 to 2012 all the finding were obtained from secondary sources such as CAG reports NAO report and other reports related to the topic under the study The findings of this study have revealed some significant relationship between audit committee efficiency and corporate governance performance. As one of the component of corporate governance, audit committees have an important role to play in promoting the corporate governance process. This is due to the fact that audit committees have been entrusted with the task of overseeing other activities e.g accounting, auditing, procurement e.t.c. This study evaluated the effect of audit committee efficiency on corporate governance performance; it was established that audit committee efficiency has a positive effect on corporate governance performance which concurs with the theoretical propositions and empirical findings from other studies.
Assessment of factors limiting small and medium enterprises growth in Zanzibar : A case of Zanzibar West District
(Mzumbe University, 2013) Judama, Suleiman K.
The small and medium sized firms play very vital role in the development of any nation and no one country can complete its growth stages without small and medium sized enterprises. Hence, the focus of this thesis was the assessment of factors limiting SMEs growth in Zanzibar west district. The research model was focus on SMEs internal factors, government initiatives and financial support factors. There are numbers of factors hindering their growth; external factors such as, access to finance, tax and tariff, SMEs policy of Zanzibar and internal factors such as, Lack of experience in the business, Lack of a proper business plan, Poor managerial capability, Lack of proper record keeping i.e. accounting records, Inadequate education and training (capacity development), and Lack of professional advice. The research methodology used in data collection was survey study design in which questionnaires and interview guide as the main tools for the data collection were distributed across west district of Zanzibar. Simple random sampling was most used to obtain the required sample across the district. Both primary and secondary data type was used to obtain the required information. Primary data collected from the questionnaires were summarized, coded and a descriptive analysis of the data was conducted. Qualitative methods of data analysis were being used in analyzing the data collected. The methods used included descriptive analysis, frequencies and percentages to facilitate description of the characteristics of the sample. Findings of this study provide useful information for SMEs, financial institutions, and government of Zanzibar. The findings of the research have important implications for the SMEs, Government and Banking sector in Zanzibar. As the government targets alleviation of poverty in the countryside in four-year. Zanzibar Strategy for Growth and Reduction of Poverty (ZSGRP) known as Mkakati wa Kukuza Uchumi na Kupunguza Umasikini Zanzibar (MKUZA) in its Kiswahili acronym is the second generation of national development framework to implement Vision 2020.
Assessment of factors limiting small and medium enterprises growth in Zanzibar : A case of Zanzibar West District
(Mzumbe University, 2013)
The small and medium sized firms play very vital role in the development of any nation and no one country can complete its growth stages without small and medium sized enterprises. Hence, the focus of this thesis was the assessment of factors limiting SMEs growth in Zanzibar west district. The research model was focus on SMEs internal factors, government initiatives and financial support factors. There are numbers of factors hindering their growth; external factors such as, access to finance, tax and tariff, SMEs policy of Zanzibar and internal factors such as, Lack of experience in the business, Lack of a proper business plan, Poor managerial capability, Lack of proper record keeping i.e. accounting records, Inadequate education and training (capacity development), and Lack of professional advice. The research methodology used in data collection was survey study design in which questionnaires and interview guide as the main tools for the data collection were distributed across west district of Zanzibar. Simple random sampling was most used to obtain the required sample across the district. Both primary and secondary data type was used to obtain the required information. Primary data collected from the questionnaires were summarized, coded and a descriptive analysis of the data was conducted. Qualitative methods of data analysis were being used in analyzing the data collected. The methods used included descriptive analysis, frequencies and percentages to facilitate description of the characteristics of the sample. Findings of this study provide useful information for SMEs, financial institutions, and government of Zanzibar. The findings of the research have important implications for the SMEs, Government and Banking sector in Zanzibar. As the government targets alleviation of poverty in the countryside in four-year. Zanzibar Strategy for Growth and Reduction of Poverty (ZSGRP) known as Mkakati wa Kukuza Uchumi na Kupunguza Umasikini Zanzibar (MKUZA) in its Kiswahili acronym is the second generation of national development framework to implement Vision 2020.
Assessment of quality of tax payers’ services on the performance of Tanzania Revenue Authority: The case of Zanzibar
(Mzumbe University, 2014) Juma, Hassan Khamis
The study set out to examine the relationship between the quality of tax payer’s services and performance of TRA in tax revenue Collection. The study used a cross-sectional survey design. This design was adopted so as to exhaustively study the variables within the stipulated time. The research instruments were self-administered questionnaires. Convenience sampling was used to select respondents from the sample size. The research objectives were to identify services offered to taxpayers by TRA; to assess the quality of services received by taxpayers at TRA; to assess the performance of tax revenue collections and to determine the relationship between the qualities of taxpayer services received and the performance of tax revenue collections. The study was conducted in a descriptive and analytical cross-sectional survey. Both qualitative and quantitative data were collected using research questionnaires and personal interviews. The research found that the performance of tax revenue collections at the TRA in Zanzibar was good for the period 2010/11 -2011/12 respectively, the quality of taxpayer services TRA provided was not good while the services quality was positively correlated and significant affect the performance of tax revenue collection. The research recommends that TRA should improve taxpayer services which is positively influenced the performance of tax revenue collections with focus on the Reliability, responsiveness, and assurance, empathy and tangibility determinants of taxpayer service quality which would raise revenue collection and increase the taxpayer’s compliance. The customer survey should introduce to find out the quality of services provided and obtain regular feedback. This would help in identify area of weakness so as to develop means for improvement.
Assessment of the budget and budgetary control in enhancing financial performance of an organization: The case of TANESCO
(Mzumbe University, 2014) Joseph, Marygoreth Lyaruu
The study aimed at assessing budget and budgetary control in enhancing financial performance of an organization. Specifically the study focused on identifying the budgeting process of TANESCO, assessing the trend of budget performance of TANESCO from the year 2006-2012, and to determine the contribution of budget in the financial performance of the company. The study adopted a case study research design as the best way of collecting data and assessing the budget and budgetary control in enhancing financial performance of an organization. The study comprised 80 respondents from TANESO-Headquarter. Questionnaire, interview and group discussion were used to collect data. Data were presented into tables, graphs and charts for easy analysis and discussion of findings. The study findings indicated that budgeting process starts with identification of financial objectives and it end up with monitoring, adjustments and providing feedback for the necessary corrective measures. Also the study indicated that TANESCO is experiencing negative variance in its budget trend for each financial year and lastly the study revealed that budget and budgetary control contribute much to the effectiveness of the organization. The study concluded that in order to enhance the financial performance of TANESCO there must be proper control and management of the organization’s budget. The study therefore; recommended that in order to enhance performance budgetary control need to be done from the beginning of the budgeting process until the end of the budget implementation and formulation of the new budget.
Assessment of the contributions of contract farming on alleviating financial capital constraints of rural farm households in Tanzania: A case of tanseed international LTD
(Mzumbe University, 2013) Msovu, Safiel Fahamuel
The purpose of the study was to assess the contributions of contact farming on alleviating financial capital constraints of rural farm households in Tanzania. The main objective of the study was to identify the potential offered by contract farming on agriculture financing in Tanzania. Specific objectives were: the role of contract farming on credit access by farmers in Tanzania, appraising the influence of contract farming on input access by farmers in Tanzania, comparisons of capital capability (wealth) between contract farmers and non-contract farmers. The study used purposive sampling techniques in choosing a sample of 98 respondents. Data were analyzed by computer software “Starter version 12” whereby, quantitative information was obtained by a way of tabulations and rankings where frequency tables and pie charts used to present qualitative results. Results show that: there were acceptances for both farmers and Financial Institutions on the contribution of contract farming on agricultural financing per each objective. Financial Institutions are interested, under agreed terms to lending on contract farmers who are organized by providing farming credits. Results show contact farmers are better off obtaining farm inputs and other farming supports from contract farm arrangement. Moreover results show that engagement in contract farming improved farmers’ wealth in terms of acquisition of farming land, productivity and gross yields per acre and level of farm investment. From the findings of the study since the contract phenomena is not widely adopted for benefits of the farmers in Tanzania, thus the study recommends that there should be organized governmental body to: first, make all arrangements for widely acceptance of contract farming and educate the advantages farmers ripe out of contract farming. Second, the formation of legal environment that help the conduct of contract farming arrangement is vital. Third, the government should embark on concessional agreement with the private sector on the will to developing agricultural infrastructure in potential rural areas.
Assessment of the effectiveness of audit functions in local government’s financial management in Tanzania: A case study of Mwanza city council
(Mzumbe University, 2013) Magange, Michael
The problem investigated in this study was existence of lack of accountability, financial discipline and transparency in the use of public fund. The study attempted to investigation reasons behind the prominent habit of lack of accountability, financial discipline and transparency in government expenditure, and how auditing function in Local Government addresses the problem. To investigate the matter different research instrument were used to obtain both primary and secondary data. Primary data were obtained through questionnaires. While secondary data were obtained by studying the Controller and Auditor’s General report and relevant book and journals. Good quality of audit system is crucial for effective financial management, accountability, decision making of an organization. The result of the study proved that there is lack of accountability, financial discipline and transparency in government expenditure. There are many factors which contribute to this situation, some of them are; lack of accountability on public expenditure by the government and Accounting officers are not taking relevant action on the CAG audit reports, in-effective functioning of National audit Office. To alleviate the problem raised the following measures are recommended; first, the existing laws have to be reviewed, second, the LAAC should ensure that it takes relevant/disciplinary actions to Accounting Officers when necessary and the NAO should become more independent, that is:-  The CAG should be appointed by the parliament’  The NAO should become and Agency  Extensive training on CAG staffs  Remuneration of CAG Staff must be reasonable and fair.
Assessment of the effectiveness of the of internal audit unit in the local government authorities: the case study of Ruangwa District Council
(Mzumbe University, 2013) Kalalula, Jumanne M.
The role of public sector internal auditors include providing assurance and consulting services that specific legislation, standards, procedures and regulations are being adhered by the public organization (s) and to evaluate the financial statements to determine whether they fairly present the financial position of the unit being audited. Providing assurance is the core contribution of the internal audit activity to risk management. The internal auditor typically provides assurance on: Risk management processes, including their design and how well they are working, Management of key risks, including the effectiveness of the controls and other activities and reliable and appropriate assessment of risks and reporting of risk and control status The internal audit may also provide consulting services that improve organizational risk management and control processes. The main objective of the study was to assess the effectiveness of the availability of internal audit unit in the local government authorities in financial management system of the LGAs, find and whether the internal audit has fulfilled the purpose for its establishment and to establish strength, weaknesses, opportunities and threats if any. Having evaluated the above situation, the study came up with viable recommendations for improving the auditing system. The statistical summary of responses result indicates that, by making use of detail questionnaire and interviews, there are no sufficient and highly skilled staffs, 80 percent, no effort is made to integrate and coordinate audit evolution activities, 80 percent and to develop and implement appropriate framework to measure internal audit performance, 90 percent. The study further showed that Ruangwa District council has audit committee; respondents still don‟t believe that the audit committee has the right possession of knowledge, experience and representation of major stakeholders. Technology as a tool for auditing is almost not used, 98 percent, budget for IAU (own source) is also not allocated, 80 percent and it is not common to out-source or co-source for audit services, 100 percent when staff lacks knowledge in the audit area. On the basis of these findings the researcher made the following recommendations to internal audit unit and management, to Management; various training to internal auditors as per requirements, Implementations of various recommendation found in audit reports and Sufficient funding to IAU. On the other hand to Internal Auditors; managing the internal audit activity, unrestricted access, stakeholders support to IAU and availability of an audit manual to the whole organization.
Assessment of the effects of corporate governance codes on corruption in Tanzania’s public sector
(Mzumbe University, 2013) Bajwalah, Asha J.
This study intended to assess the effects of corporate governance codes on corruption in Tanzania. Specifically it had three objectives; to assess whether corporate governance codes were adhered to in public sector, to assess the impact that corporate governance codes had on corruption eradication campaign in public sector and, finally, to identify key challenges faced by the public sector on corporate Governance codes. The study had a sample of 40 respondents that were selected on a convenient basis in the ten selected public institutions. Due to time and financial constraints the study involved public institutions in Morogoro region only. The study was descriptive in nature and survey-based. Hence it used interview, questionnaire method in the collection of primary data and observations and documentation in secondary data. Findings from the field of study revealed the following; first corporate governance codes were adhered to within the selected public institutions and, secondly, corporate governance codes of ethics had an impact on eradicating corruption practices. Moreover, corporate codes enabled the achievement of transparency in the public conduct of government officials, enhanced accountability and adherence to professional ethics by the public sector staff. The study also identified key challenges in making the codes of ethics practical and these included lack of financial resources to assess effectiveness of corporate governance codes of ethics and awareness creation campaigns, absence of employees commitment to avoid corruption due to employees’ own behaviors, inefficiencies in public offices operations for instance payment to suppliers of various resources, negative attitudes of staff built on the existing codes of ethics and, lastly, lack of awareness on the roles played by the codes of ethics. In conclusion, the study suggested that in order to combat corruption in Tanzania and to improve the state of good governance, a systematic approach has to be undertaken. This involves effecting major changes to the current corporate codes of ethics as well as emphasizing on the need for board of directors and high government officials to make sure they work in the best interest of all individuals rather than for their self-gains.
Assessment of the effects of corporate governance codes on corruption in Tanzania’s public sectors
(Mzumbe University, 2013) Bajwalah, Asha Juma
This study intended to assess the effects of corporate governance codes on corruption in Tanzania. Specifically it had three objectives; to assess whether corporate governance codes were adhered to in public sector, to assess the impact that corporate governance codes had on corruption eradication campaign in public sector and, finally, to identify key challenges faced by the public sector on corporate Governance codes. The study had a sample of 40 respondents that were selected on a convenient basis in the ten selected public institutions. Due to time and financial constraints the study involved public institutions in Morogoro region only. The study was descriptive in nature and survey-based. Hence it used interview, questionnaire method in the collection of primary data and observations and documentation in secondary data. Findings from the field of study revealed the following; first corporate governance codes were adhered to within the selected public institutions and, secondly, corporate governance codes of ethics had an impact on eradicating corruption practices. Moreover, corporate codes enabled the achievement of transparency in the public conduct of government officials, enhanced accountability and adherence to professional ethics by the public sector staff. The study also identified key challenges in making the codes of ethics practical and these included lack of financial resources to assess effectiveness of corporate governance codes of ethics and awareness creation campaigns, absence of employees commitment to avoid corruption due to employees’ own behaviors, inefficiencies in public offices operations for instance payment to suppliers of various resources, negative attitudes of staff built on the existing codes of ethics and, lastly, lack of awareness on the roles played by the codes of ethics. In conclusion, the study suggested that in order to combat corruption in Tanzania and to improve the state of good governance, a systematic approach has to be undertaken. This involves effecting major changes to the current corporate codes of ethics as well as emphasizing on the need for board of directors and high government officials to make sure they work in the best interest of all individuals rather than for their selfgains
Assessment of the effects of employees job satisfaction on work performance in insurance company: A case of Jubilee insurance company
(Mzumbe University, 2015) Mahene, Esther John
The overall purpose of the research was to assess the effects of employees’ Job Satisfaction on work performance in Jubilee Insurance Company. The study also took a wide role by looking at the most influencing factors affecting Job Satisfaction in Jubilee Insurance Company on the basis of the factors that were presumed to affect Job Satisfaction included, payment, and teamwork, opportunities for promotion, Job security and working conditions. The following specific objectives were covered; first was to explore the factors that influence job satisfaction, second was to assess work performance in theJubilee Insurance Company, and third was to find out the relationship between Job satisfaction and work performance. The study adopted a case study research design. The area of the study was Jubilee Insurance Company. The total population was 30 employees. Purposive sampling technique was applied. Employees were divided in four categories, namely, operation staff, middle staff, senior staff and the management. Data was obtained through a questionnaire and the analysis was done with the help of SPSS. The study shows that a high percent of employees are not satisfied with pay and opportunities for promotion and to a large extent they are not motivated by them too. Factors like working condition, job security, supervision and leadership, team work, organizational policy,technological change and organizational culture affects employees’ performance in Jubilee Insurance Company. The study recommends that, Jubilee Insurance Company should improve the whole compensation package and promotion opportunities, to make sure that they relate to the employees performance so as to enhance the overall goal achievement in Jubilee Insurance Company
Assessment of the factors affecting the revenue performance of value added tax in Tanzania
(Mzumbe University, 2013) Masalu, Gerald
The purpose of this study was to assess the factors affecting the revenue performance of VAT in Tanzania. A conceptual framework was developed using the indicators of the two aspects that is; the Factors affecting the revenue performance of VAT and the Revenue performance of VAT. The specific objectives of the study were to identify the administrative bottlenecks in TRA, to identify the effects in the VAT law and Regulations and at the end to suggest ways towards improvement of the revenue performance of VAT in Tanzania. A case study design was adopted. Sample sizes of 100 respondents were selected from Ilala, Kinondoni and Temeke tax regions. Self- administered questionnaires and interviews were used to collect data from all the three tax regions in Dar-es-salaam and the findings are presented in tables and charts. However, the multiple regression method using the SPSS software was used to analyze the data. Findings for this study were drawn from the administrative capability of TRA and the VAT law and Regulations. The TRA administration was analyzed in areas of manpower, taxpayer identification, taxpayer sensitization, taxpayer assessment and corruption and embezzlements. The findings revealed that; the means of fighting corruption and embezzlements affect the revenue performance of VAT positively. The VAT law and Regulations were analyzed in areas of registration threshold, VAT exemptions and VAT refunds. The findings revealed that, the perpetuation of VAT exemptions affect the revenue performance of VAT negatively as the government forgoes a lot of funds through these exemptions. There is a need to strengthen the means of fighting corruption and embezzlements so as to minimize chances of such acts. Legal actions should be taken to people found guilty. There is also a need to review the VAT Exemptions, minimizing them so as to achieve more revenue collections.
Assessment of the impact of dividend payout ratio on firm performance: A case of listed firms in Dar-es-salaam stock exchange
(Mzumbe University, 2019) Ushahidi, Khadija
The study aimed to assess the impact of dividend pay-out on firm’s performance by focusing specifically on examining the dividend policies, rate, and frequencies amongst the listed firms in DSE. It further aimed to examine the relationship between dividend payout ratio and firm’s performance; and finally to determine the impact of dividend payout ratio on firm performance. To achieve this, the study employed a descriptive research design; considering a sample of four listed firms and their characteristics over 10 years from 2007 to 2016. Eventually, the analysis was aided by quantitative analysis through the application of Statistical Packages for Social Science (SPSS) and STATA. The findings revealed that’s each firms considered in the study has its own dividend policy, rate and frequencies, furthermore the study show that dividend payout ratio has a weak insignificant positive correlation on profit generated by the firm. However, control variables such as investment, total assets, and firm size have a significant correlation- linear relationship with firm performance. The result of multiple regression analysis on the other hand reveals that only dividend payout ratio, total assets, firm growth, and leverage have significant impact on the performance of firms listed in DSE; while results reveal otherwise for firm size and investment. The study recommended the important of firm’s management to devote more time in making rational decision and designing dividend policy that enhance firm’s performance.
Assessment of the impact of foreign direct Investment on economic growth in Tanzania
(Mzumbe University, 2015) Moshi, Winnie Emmanuel
The main objective of the study was to explore the impact of Foreign Direct Investment on economic growth of Tanzania. Specifically the study was intended to ascertain the extent at which FDI inflows in Mining and Quarrying sector, manufacturing sector and Agriculture and Livestock sector influence economic growth in Tanzania. The significance of the study was built upon the need to understand if the sector matters in FDI impacts concerns. The study was to add value in the available contradicting empirical findings of the same. Time series data from 1998 to 2013 were used in multiple linear regression using the ordinary least squire (OLS) method. The findings show that Foreign Direct Investment in the studied sectors of Mining and Quarrying has a positive significant impact on economic growth while Manufacturing and Agricultural sector have positive but insignificant impact on Economic growth of Tanzania. Unlike the manufacturing sector, a comparatively lesser FDI inflow in the Agricultural sector could be the reason for insignificant effect. The implication is that for the hosting country to benefit from FDI the hosting country needs to have FDI-specific policies. Such a policy would state clearly about the contract both parties are about to enter in consideration of issues like the types of FDIs to be attracted, how to attract including reasonable incentives, what the country should gain in terms of added value for each specific FDI that is attracted and how to sustain the potential and actual FDI benefits.

Browse

Browsing Dissertations (Masters)-A&F.-SOB by Title

Results Per Page

Sort Options