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Item A nalysis of consumer choice based attributes of rice in the market: A case of Morogoro Urban market(Mzumbe University, 2017) Lauwo, Godfrey EphraimIn a globalized markets were most individuals are employed and level of income is high due to rapid growth of industrialization and urbanization food market are more complex and competitive where consumer have more power to demand for specific attributes in terms of health, safety and quality of the food. The major challenge is to produce appropriate and affordable rice which suits the preference of its people. The main aim of the study was to analyze factors influencing consumer choice on rice product attributes in Morogoro urban. Also the specific objectives are to describe rice consumers socio-economic characteristics, to identify important attributes considered by consumer and to determine the factors influencing perception of decision to purchase rice in the study area. Primary data was collected from three urban markets of Mawenzi, Mwembesongo and Boma in Morogoro municipal and a cross -sectional study design was applied due to limited resources. A sample of 120 consumers and retailers residing from three wards of Morogoro Municipal were randomly selected. Also 6 individuals were purposively selected for key informant interview who were used for obtaining information about rice market in the study area. Data analysis was conducted by using Statistical package for social science (SPSS) and Stata software using factor analysis and multinomial logit regression. The results from the study obtained from factor analysis model showed that aroma, taste and cohesion loads higher in component one and grain and texture loads higher in component two as these are the main attributes which consumer considers when purchasing rice product in the market. Also results of marginal effect obtained after multinomial logit for Mbeya rice shows that age, income and sex are significant while for rice attributes aroma taste and cohesion are significant. Likewise for Morogoro rice the results shows that sex and age are significant and for rice attributes aroma and taste are significant. Similarly for Shinyanga rice the results revealed that sex and income are significant and for rice attributes grain and cohesion are significant. This will help to increase the supply of rice product and decrease the loss occurred in the rice value chain from the producer to the retailer. It is recommended that, local markets and shops in Morogoro urban should sell rice with better taste since it is highly demanded by most consumers compared to other attributesItem Access to bank credit by smallholder farmers in Tanzania: a case study(Afrika Focus, 2018) Nsubili, IsagaTanzania like many other developing countries is highly dependent on agriculture for income generation and job creation for its citizens. Because the sector is mainly composed of smallholder farmers, lack of finance remains the leading obstacle to development. This study seeks to determine factors that affect access to bank credit by smallholder farmers in the Mvomero District of Morogoro, Tanzania. The study used a cross-sectional design, with data being collected via the survey method. Purposeful sampling was used to obtain the respondents who fitted into the study objective. The data were analyzed using descriptive statistics and a logistic regression model. The logit regression model in particular was employed to determine factors that affect smallholder farmers’ access to bank services. The study reveals that the value of assets invested in farming activities, education and gender are significant factors affecting smallholder farmers’ access to bank credit. Policy recommendations include the establishment of a government bank that would exclusively provide financial services to agriculturalists by establishing a credit guarantee scheme, and the development of new financial products by the banks that would cater to the needs of smallholder farmers.Item An analysis of factors which contribute to loan delinquency among small and medium enterprises: The case of National Microfinance Bank PLC(Mzumbe University, 2014) Malundila, Farida MshamThis study investigated factors which contribute to loan delinquency among small and medium micro enterprises financial institutions in Tanzania. National Microfinance Bank (NMB) was a case study. The data for the study were collected from 35 clients of NMB who received loans from the bank. In addition, 18 NMB staff working in the credits departments provided information on specific aspects deemed important for the study. Two sets of questionnaires were constructed one set for clients and other for NMB staff working in loan department. The collected data were analysed using the Statistical Package for the Social Sciences (SPSS) version 12.0. Frequencies and their corresponding percentages were used to detect patterns of attributes of interest in the study. The Chi-square test of independence of variables was used to ascertain the independence of key variables. It is revealed that the most common borrowers from the bank are those aged between 30-40 years (60%) and employed in the informal sector (60%). It is revealed further that use of loan proceeds contrary to loan agreement is a major factor for loan delinquency among borrowers. Those who reported using their loan proceeds outside the agreement were more likely to delay payment of their loan installments in due course (P<0.001). NMB often attach more importance to loan screening than to monitoring the use of credit. Proper documentation on customers’ files is done and use of strong collateral which means collateral must be of high value than a loan given to customer. It is recommended that in order to achieve a significant reduction in loan delinquency, the bank’s screening process particularly with regards to the nature of business, likely returns to the business, other sources of income to finance social or unforeseen events that are likely to interfere the development of the business.Item 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 , FrancisThis 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.Item An assessment of the challenges facing property tax collection system: A case study of Kinondoni Municipal(Mzumbe University, 2013) Raymond, ElibarikiProperty 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.Item An assessment of the contribution of customer relationship management on bank performance the case of people’s Bank of Zanzibar limited(Mzumbe University, 2014) Abdalla, Zainab.SCustomers are the focal point in the development of successful marketing strategy. Marketing strategies both influence and are influenced by consumers’ affect and cognition, behaviour and environment. In the banking field a unique ‘Relationship’ exists between the customers and the bank. But because of various reasons and apprehensions like financial burdens, risk of failure, marketing inertia etc., many banks are still following the traditional ways of marketing and only few banks are making attempts to adapt CRM. It is with this background, the researcher has made a modest attempt towards the idea that CRM can be adapted uniformly in the banking industry for betterment of Banking Services. The general objective of this study is to assess the contribution of customer relationship management on PBZ performance and specific objectives are to determine if the CRM has any impact on customer loyalty, to find out the extent in which the service provided leads to customer satisfaction in PBZ and to offer pertinent suggestions based on the findings. The study covers the sample of 45 respondents who were the customers of PBZ and 5 officers from the banks including the IT manager, the customer service department, the marketing manager and accountant. The primary and secondary data were collected and analysed using a statistical package for social science (SPSS) and presented in tabular form, chart and graph. The major results showed that there is direct positive relationship between the quality of service offered and customer satisfaction and there is direct positive relationship between CRM programmes of PBZ on customer’s loyalty. The study also showed that there is a significant improvement in bank performance and it was recommended that organizations should understand that CRM is an inevitable tool of marketing that can be considered as Critical Responsibility of Market with regard to Banks in present context. Keywords: Customer Relationship Management, customer loyalty, performance and customer satisfaction.Item 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, LukobaThe 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.Item Assessing the effect of outsourcing of revenue collection on organizational performance: A case of Mpanda District Council(Mzumbe University, 2013) Muhula, Flavian MkomboziThis study aimed to assess the effect of outsourcing of revenue collection on organizational performance. Specific objectives of the study were; to identify sources of revenue which are being outsourced and whole process of outsourcing to identify the benefits of outsourcing revenue collection; identify the challenges accompanied by outsourcing and to assess the effect of outsourcing on organizational performance. Data were collected from 60 respondents who were selected using purposeful sampling and simple random sampling. The research utilized both primary and secondary data. Method of data collection were questionnaire, interview and documentary records. The findings of this study show that outsourcing has led to improve organizational performance through increased revenue collection and reduction in operating cost, although they have not attained the best performance. Findings of this research revealed that revenue sources which are outsourced to revenue collectors are; agricultural products, fishing products, livestock auction, hotel levy and market fees. It was futher revealed that some revenue collectors do not comply to terms and condition of the contract. Recommendations for Mpanda district council are, to collect more realistic information from wards and division, increase supervision to revenue collectors by visiting them reqularly and open a communication channel from top management to bottom with revenue collectors.Item Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania(Social Sciences & Humanities Open, 2023) Mwandu, Rosemary; Kihanga, Ernest; Komba, GabrielThis paper assesses the impact of corporate social responsibility spending on the performance of water supply and sanitation authorities in Tanzania, using revenue collection efficiency and non-revenue water as proxies of performance. The study employed a retrospective longitudinal research design with a quantitative research approach, using secondary data from 114 water supply and sanitation authorities over five years from 2015 to 2019. We applied both the random and fixed effect estimation techniques to assess the impact of corporate social responsibility spending on performance. The findings reveal that corporate social responsibility spending significantly influences the performance of water supply and sanitation authorities. In particular, corporate social responsibility spending increases revenue collection efficiency and decreases non-revenue water. Also, we found that control variables organization size, organization age, number of employees and customers’ complaints significantly influence performance. The paper provides an in-depth and contextual understanding of how spending on corporate social responsibility activities for not-for-profit organizations in the public sector such as water supply and sanitation authorities enhances revenue collection efficiency and reduces non-revenue water. The practical implications of this study lies on the importance of corporate social responsibility investment by organizations in the water sector and advocate for policies that encourage corporate social responsibility activities to enhance their performance.Item 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.Item 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.Item Assessment of quality of tax payers’ services on the performance of Tanzania Revenue Authority: The case of Zanzibar(Mzumbe University, 2014) Juma, Hassan KhamisThe 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.Item Assessment of the effectiveness of implementation of Open Performance Review and Appraisal System in improving employees’ performance in public service organizations in Tanzania: The case of Iramba District council(Mzumbe University, 2013) Abdallah, MusaThe 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.Item Assessment of the effects of corporate governance codes on corruption in Tanzania’s public sectors(Mzumbe University, 2013) Bajwalah, Asha JumaThis 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 selfgainsItem 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.Item Capability, social capital and opportunity-driven graduate entrepreneurship in Tanzania(Journal of Small Business and Enterprise Development, 2018) Wakkee, Ingrid ; Hoestenberghe, Karel ; Mwasalwiba, ErnestPurpose The purpose of this paper is to gain insight into the reasons why most Tanzanian graduates do not consider entrepreneurship as an attractive career option despite dire labor market conditions, while a small number of them are able to benefit from local opportunities. Design/methodology/approach Utilizing insights from capability and social capital perspectives, a qualitative investigation based on interviews, group discussions and document analysis was undertaken to explore how this phenomenon can be explained and remedied. Findings This study shows that many graduates value entrepreneurship as a potential career but many find their way to be act upon these aspirations blocked. Indeed, actual entrepreneurial capability is only available to a minority of graduates with access to powerful connections who are able to benefit from technological and financial conversion factors. Most graduates cannot benefit from these conversion factors due to the lack of the necessary social capital to break through to the legal, tax, financial and cultural systems. Hence, the authors argue that social capital itself is actually a critical conversion factor toward developing entrepreneurial capability. Research limitations/implications The insight formulated in this study are based on a qualitative analysis of the Tanzanian context and formulated specifically for this particular context. At the same time, the country shares many characteristics with other countries in Africa, many of which are struggling to move toward a more entrepreneurial society. Hence, the recommendations may partially be transferable beyond the specific Tanzanian situation. Theoretically, the notion that social capital should be considered as a key conversion factor enabling aspiring entrepreneurs in translating valued functionings into actualized functionings and thus toward enhancing entrepreneurial capability opens up novel avenues for empirical research into how entrepreneurship can be stimulated. Social implications This study searches for conversion factors from the actual “functioning” toward the real “capability” allowing to succeed as a new graduate and find that social capital itself might act as the critical conversion factor. That brings the authors to the recommendations for policy makers, educators and media, argued in such a way that the entrepreneurial capability of young graduates and their ability to tap into relevant social capital can be enhanced. Originality/value The combination and integration of the Sen’s capability approach with social capital perspectives offers a novel way to explain difference in responses to the Tanzanian institutions and their ability to act upon a valued functioning such as opportunity-driven entrepreneurship.Item Challenges facing the adoption of Electronic Fiscal Devices (EFDs) in revenue collection: A case of Morogoro Municipality, Tanzania(Mzumbe University, 2017) Cornel, DelphineThe purpose of this study was to assess the challenges facing the adoption of Electronic Fiscal Devices (EFDs) in revenue collection in Morogoro Municipality. Specifically, the study was meant to examine the availability of EFDs to Tax payers in Morogoro Municipality; to study the capacity of traders on the use of EFDs and to examine the attitude of traders towards use of EFDs. The study employed both deductive and inductive research approached in collecting and analyzing data. Based on the findings, the study concluded that in Morogoro Municipality, there is insufficient availability of EFDs as there are some areas that have not been located with EFDs suppliers. Although suppliers do train traders on how to use the gadgets before their installation at traders’ business premises, traders are not acquainted adequately on how to use the EFDs properly. Due to insufficient number of suppliers, traders do not get immediate technical support when they get problem with the devices, also there is no reliable power and internet connectivity in Morogoro Municipality. Lastly, traders in Morogoro Municipality have negative attitude toward the use of EFD machines, number of them claimed that, EFDs are very expensive devices for them to afford. The study recommends that, TRA should take remedial measures to ensure that there is a sufficient number of agents supplying EFD machine in order to lessen or remove the problem created by few number of suppliers in Morogoro Municipality. TRA should introduce EFDs that could work offline and when the network is stabilized TRA should be able to retrieve the records of transactions that were done during the network failure. That TRA should hire the devices that use rechargeable batteries or use solar energy to solve the problem of power failure. Lastly, to lower the burden of purchasing EFDs, the government through TRA should lower their price, subsidize the EFDs, their payments could be ventured in small installments, or execute a certain rate that will be charged at the time of filing the returns that will cease after finishing to pay for the device. This will work as a motivation of using those devices as traders will not feel the burden on acquiring the devices.Item Challenges of budgetary control system and its impact in management performance in local government authorities in Tanzania: Case study of Kisarawe District Council (KDC)(Mzumbe University, 2013) Kilangaly, Alex. NThis study intended to assess the challenges of budgetary control system in local government authorities in Tanzania. This study was based on a survey of local government authorities in Tanzania with intention to investigate the effectiveness of budgetary control system and its impacts on organization performance. The study was conducted in coast region at Kisarawe district council. The area of study was selected for a number of reasons. First; Coast region is near to Dar es Salaam which is the commercial city of Tanzania and headquarters of local government authorities, where high level of budgets preparation methods is expected and effectective budgetary control organs are also expected to be establish. The selections also based on expertise on budgetary control system are available. Second it was assured that Kisarawe is facing more challenges on budgetary control system than any other peripheral districts. Third the area is easily accessible, from Mzumbe University- Dar es Salaam Business School, whenever additional data of the study were needed. A sample of 50 out of 185 respondents, which was 37%, was selected for the study. The study on the sample revealed that: budgets are effectively prepared, local government authorities have reasonably effective budget control but the budgetary control system used in local government authorities is effective. The study conclude that incremental budgetary control system used in local government authorities in Tanzania is ineffective; and that the local government authorities should adapt to another budgetary control system; and zero-base budgeting system is more appropriate and suitableItem Challenges of budgetary control system and its impact in management performance in local government authorities in Tanzania: Case study of Kisarawe District Council (KDC)(Mzumbe University, 2013) Kilangaly, Alex N.This study intended to assess the challenges of budgetary control system in local government authorities in Tanzania. This study was based on a survey of local government authorities in Tanzania with intention to investigate the effectiveness of budgetary control system and its impacts on organization performance. The study was conducted in coast region at Kisarawe district council. The area of study was selected for a number of reasons. First; Coast region is near to Dar es Salaam which is the commercial city of Tanzania and headquarters of local government authorities, where high level of budgets preparation methods is expected and effectective budgetary control organs are also expected to be establish. The selections also based on expertise on budgetary control system are available. Second it was assured that Kisarawe is facing more challenges on budgetary control system than any other peripheral districts. Third the area is easily accessible, from Mzumbe University- Dar es Salaam Business School, whenever additional data of the study were needed. A sample of 50 out of 185 respondents, which was 37%, was selected for the study. The study on the sample revealed that: budgets are effectively prepared, local government authorities have reasonably effective budget control but the budgetary control system used in local government authorities is effective. The study conclude that incremental budgetary control system used in local government authorities in Tanzania is ineffective; and that the local government authorities should adapt to another budgetary control system; and zero-base budgeting system is more appropriate and suitableItem Community participation in Tasaf funded sub- projects: A case of Babati town council(Mzumbe University, 2013) Mselle, LazaroThe 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.