Faculty of Economics and Management Sciences (FEMS)

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Open Access
Corporate Financing and Risk Management in the Banking Sector in Uganda During and Post Covid-19. Evidence from Kabale District
(International Journal of Finance and Accounting, 2023-08-08) Semusu, Alex; Byamukama , Eliab Mpora
The study examined the effects of corporate financing and risk management in the banking sector in East Africa during and Post Covid-19 tapping on evidence from the Kabale district in Uganda. It was guided by specific objectives, the effect of Bonds on risk management in the banking sector during and post COVID-19, the effect of treasury bills on risk management in the banking sector during and post COVID-19, and the effect of debt management on risk management in the banking sector during and post COVID-19. A descriptive research design was adopted in this research. Both primary and secondary data were used in this study. The population of the study was 97 technical staff. Purposive and random sampling techniques were applied in the study. Data was collected from 78 staff of selected commercial banks in the Kabale district using a structured questionnaire. Both correlation and regression analysis were used. The study revealed that the board of directors set strategies on bond issuance and were effectively communicated within the bank in the form of policies and procedures by the top management (M =4.2, SD = 0.34). The findings showed that the bank has set in place principles of short-term crediting (M = 4.6, SD = 0.32). The bank undertakes regular monitoring of the total value of gross daily payments made and received (M = 4.8, SD = 0.18). Involves identification of existing sources of treasury bills as well as treasury bills that may arise from new business products or activities (M = 4.7, SD = 0.30). The average lessons undertaken was (M = 4.3, SD = 0.13). Debt management was also implemented by the banking sector. It was reported that the debt management efforts of the bank were supported by senior Management (M = 4.2, SD = 0.42). It was also revealed that the management efforts of the institution were well communicated to them (M = 4.2, SD = 0.18). There is a need to set up strong structures for the management of corporate financing in order to enhance risk management in the banking sector.
Open Access
Packaging and Organizational Sales Turnover: A Case Study of Kigezi Industries Uganda Limited in Kitumba Sub-County Kabale District.
(Kabale University, 2018) Kyakimwa, Loice
This study investigated packaging and organizational sales turnover a case study of Kigezi Industries Uganda Limited in Kitumba sub-county Kabale district. The study examined the strategic importance of packaging, assessed different designs used in packaging, and established the relationship between packaging and organizational sales turnover in Kigezi Industries Uganda limited in the Kitumba sub-county Kabale district. A cross-sectional survey design used a population of forty respondents for the study. Self administered questionnaires and interview guides were used in data collection and data was analyzed using excel, a computer software to generate descriptive statistics such as frequencies and percentages and were presented in tables and text, the findings of the study packaging and organizational sales turnover a case study of Kigezi industries Uganda limited in Kitumba sub-county Kabale district, on strategic importance of packaging to Kigezi industries Uganda limited in Kitumba sub-county Kabale district, the following were mentioned; packaging preserves, packaging promotes customer choices and packaging informs and instructs, on different designs used in packaging by Kigezi industries Uganda limited in Kitumba sub¬county Kabale district structural and graphical designs were used, on relationship between of packaging and organizational sales turnover the findings revealed that increase profits of the organization, packaging stimulates customers to buy products, facilitates quick and easy products delivery and packaging makes easy handling of the products. On recommendations, employment of skilled staff should be done in order to make proper packaging that can lead to safe delivery of products and also attracts customers to buy, variety of packaging designs should be used in order to attract different categories of people's attention in order to maximize on the sales turnover, the government should intervene by providing subsidy to Kigezi industries in order to provide salaries to their worker which leads to production of more products that satisfies peoples' needs and distribution of the packed goods should be done to different areas in order to satisfy the desires of the people since packaging leads to safe delivery of the products to customers and areas for further research, the study investigated packaging and organizational sales turnover a case study of Kigezi industries Uganda limited in Kitumba sub-county Kabale district therefore further research should be carried out on the role packaging and service delivery of the organization and further research should also be carried out on the relationship between packaging and profitability of the organization.
Open Access
Short Term Loans and The Performance of Small-Scale Business Enterprises: A Case Study of Image of God Unisex Salon in Central Division.
(Kabale University, 2018) Klconco, Pamela
The purpose of the study was to assess the effect of short-term loans on the performance of small scale businesses.
Embargo
The Interest Rate and Performance of Business Enterprises in Ntungamo District: A Case Study of Ruhama Development SACCO in Ntugamo Municipality Ntungamo District.
(Kabale University, 2022) Tugume, Harry
The study assessed interest rates and performance of business enterprises in Ntungamo District a case study of Ruhaama Development SACCO. The objectives of the study were to find out the role of interest rates on the performance of SACCOs, to examine the challenges affecting the performance of SACCOs, and to suggest strategies to improve the performance of SACCOs. A cross-sectional research design was used and a sample size of 40 respondents was used for the study. Data was analyzed using a Microsoft excel computer program to present information in tables. The study results on the role of interest rates on performance of Micro Finance Institutions, the highest number of respondents mentioned that interest on savings motivates clients to save which enables the SACCO to have ready cash for clients to borrow leading to performance, the lowest number of respondents stated that interest rates on loans motivates clients to pay in time which leads to SACCO's performance, the study findings on the challenges affecting the performance of SACCOs where the highest number of the respondents mentioned that SACCO's face the challenge of competition from other financial institutions while the least number of the respondents mentioned un qualified employees of the SACCO affects its performance and the study results on the strategies to improve on the performance of SACCOs the highest number of respondents mentioned that SACCOs should minimize operation costs which is consistent with the microfinance best practices and the lowest number of respondents stated improvement of the specific infrastructure related to the daily operation of MFls like computer cables. The study recommended that Ruhaama Development SACCO should employ skilled employees to reduce the operating cost of the institution and the government should also take concern on repairing and constructing roads in the area to ease transportation of agricultural products which is the most source of income to increase the saving capacity of the people.
Open Access
Loan Monitoring Costs and Loan Payment in SACCOs: A Case Study of Mitooma People's SACCO in Mitooma Town Council Mitooma District.
(Kabale University, 2022) Mugarura, Adison
This study aimed to analyze the influence of loan monitoring costs and loan payment in SACCOs specifically Mitooma People's SACCO. It was supported by the following research objectives; to find out the Loan Monitoring techniques used by Mitooma people's SACCO- Mitooma town council, Minooka district; to find out the effects of loan monitoring on loan repayment and recovery in SACCOs within Mitooma district, to identify the challenges faced by loan officers in monitoring loans in SACCOs. The study used a descriptive and cross-sectional survey research design was used and it described phenomena as they existed. The sample size comprised 80 respondents. The study findings revealed that physical verification of the borrower's workplace, physical verification of the borrower's mortgaged property or hypothecated, presentation of collateral security to the SACCO, giving early notifications to the borrower, pledging for the collaterals is another feature of the interest rate in most semi-formal financial institutions and internal auditing were some of loan monitoring techniques used by Mitooma People's SACCO. The study findings also revealed that loan clearance and dealing with the defaulters affects the recipients negatively, loan monitoring also determines whether the remaining contingency reserves for cost and schedules are adequate, loans with high loan monitoring have higher monthly payments or take longer to pay off than loans with low loan monitoring, therefore the higher loan monitoring charged by most financial institutions as a loaning requirement hinders loan request which affects the socio-economic status of the recipients and women are given little or no loans because they lack collaterals as a requirement from the financial institution and this retards development, the interest rate mostly does not favor women who are considered to be the agents for development. Women's access to formal sources of loans is restricted because they often lack collateral as a requirement needed by the microfinance and the inability to retrieve all loans due to the relocation of business activity or the residence of defaulters also affects loan monitoring in SACCOs affects of loan monitoring on loan repayment and recovery in SACCOs. From the study findings on challenges faced by loan officers in monitoring loans in SACCOs, respondents revealed that poor transport infrastructure to the rural places, clients who provide wrong information to the bank, multiple borrowing by the clients in different borrowing institutions, social factors showing a weak influence on loan default, lack of liquidity monitoring system, inadequate managerial competencies and political interference and huge microfinance losses are caused by outright loan default were some of the challenges faced by loan officers in monitoring loans in SACCOs.
Open Access
Negotiation and Procurement Performance in Uganda: A Case Study of Kabale Municipality.
(Kabale University, 2022) Tayebwa, Newbold
The study assessed negotiation and procurement performance in Uganda a study of Kabale Municipality. The objectives of the study were; to find out the effect of collaborative negotiations on the procurement performance of Kabale Municipal Council, to establish the effect of compromising negotiations on the procurement performance of Kabale Municipal Council, and to find out the effect of competitive negotiations on procurement performance of Ka bale Municipal Council. A case study design was used and data was collected using questionnaires and interviews. The study findings on the effects of collaborative negotiations on the procurement performance of Kabale Municipal Council were; collaborative negotiation strategy is consistent with the ideals of developing long-term buyer-supplier relationships, collaborative negotiators strive to build trust as part of their relationship with other negotiators, collaborative negotiation highlight the desire for both parties to benefit and are open to exploring new ways for that to be accomplished, collaborative negotiation strategies are willing to making concessions and collaborative tactics foster higher levels of cooperation. The study results on the effects of compromising negotiations on the procurement performance of Kabale Municipal Council were; compromising reduces the strain of negotiating, compromising often involves splitting the difference, and compromising negotiations leads to mutual benefit. The study results from findings on the effects of competitive negotiations on the procurement performance of Kabale Municipal Council were; a competitive negotiation is more focused on a short-term win, competitive negotiation strategies are less likely to concede, and competitive tactics often seek to use intimidation and aggressive threats to drive the other party to make concessions. The study recommended that Kabale Municipal Council should employ qualified staff in procurement departments who will manage the negotiation process with the suppliers to purchase the quality products the municipal council uses.
Open Access
Cash Flow Management Utilization and Performance of Small Medium Enterprises (SMEs) in Uganda: A Case Study of Selected Business Enterprises in Kitumba Sub-county Kabale District.
(Kabale University, 2023) Twongyeirwe, Marion
This study was carried out on cash flow management utilization and performance of Small and Medium Enterprises (SMEs) in Uganda. A case study of selected business enterprises in Kitumba Sub-county Kabale District. it was guided by specific objectives which were; to establish the importance of cash flow management Utilization in SMEs in the Kitumba Sub-county Kabale district. to examine Cash flow management utilization challenges in SMEs in Kitumba Sub-county Kabale district and to propose how cash flow management in SMEs can be improved in Kitumba Sub-county Kabale district. The research was a cross-sectional study that was both qualitative and quantitative and it used a sample of 30 respondents selected from different SMEs such as Bakeries, Internet Services, Shops, Restaurants, Welding and carpentry, and Drug Shops that operate in the Kitumba Sub-county. Both interview and questionnaire methods were used to collect data from primary and secondary sources and the study findings indicated The importance of cash flow management Utilization in SMEs in Kitumba Sub-county Kabale district and the point that cash flow management utilization increases the Market for inputs and outputs, Also on the Self-employment. and increase Food production, Cash flow management utilization challenges where discussed and On Limited Business skills. Also Hazards such as bad debt. fraud and risks and limited working capital. How cash flow management in SMEs can be improved, monitoring the performance of the business, Minimizing costs, and ensuring business growth. Acting with a great degree of integrity in the execution of their role to ensure the growth of our business, Upholding ethical issues in all management decisions, Following Debtors to ensure payment within an agreed time, and finally the study recommended that Business Enterprises should employ qualified staff so that financial management is handled with care to improve on the profitability and the government should support business enterprises institutions by providing loans on low Intrest, giving tax holidays among others so that businesses do not overstrain the budget.
Open Access
Procurement Planning and Performance of Public Entities in Uganda: A Case Study of Kisoro District Local Government.
(Kabale University, 2022) Harerimana, Ronald
The purpose of the study was to investigate the relationship between procurement planning and the performance of public entities of the Kisoro district local government. lt was guided by objectives namely; the relationship between procurement needs assessment and performance, procurement budgeting, and performance. The study adopted a cross-sectional study design and a selected size of 131 was used. Primary data was collected from procurement officers and staff from the accounts/ finance department using both questionnaires and an interview guide. Secondary data was mainly obtained from annual reports, manuals, the PPDA Act, 2003, policy guidelines, and journals among others. Based on the data analysis results, it was found that there is a relationship between procurement planning and the performance of public entities. It was also found that PDU prepares a consolidated procurement work plan subject to the approved annual budget, it also implied that generally, the respondents agreed that the consolidated procurement plan is strictly followed. The study also found that procurement budgeting and planning are influenced by the market environment. The procurement activities planning is dependent on annual budgets. it was concluded that adhering to the procurement planning procedures and methods as prescribed by the PPDA Act, 2003: empowering the PDU procurement officers and training them on public procurement laws. policies regulations and policy guidelines especially the PPDA Act, 2003 will enable them to independently handle and manage procurement needs assessment and budgeting and mn compliance with procurement planning procedures and methods and improve the overall performance of the KDLG PDU. The study recommends that PDUs in Uganda should train and sensitize procurement and tendering/contract committee members, suppliers, bidders/ contractors on appropriate procurement procedures and practices as required by the PPDA Act, 2003 to enhance compliance with the Act, reduce costs, and enhance timely delivery. The researcher recommends further research in the areas of public procurement policy guidelines and performance, corruption in PDUs and performance, and, procurement budgeting and performance of PDUs in Uganda.
Open Access
Supplier Selection on Performance of Manufacturing Industries in Uganda: A Case Study of Hot Loaf in Kabale Municipality.
(Kabale University, 2022) Atwongyeire, Naume
The performance of the manufacturing sector as a whole in Uganda has been affected by the use of obsolete supply chain management practices and technologies with a poor state of physical infrastructure, limited research and development, poor institutional framework, and inadequate supply chain evaluation, technical, and procurement skills. Statistics. The general objective of the study was to investigate the effects of supplier selection on the performance of the manufacturing industry in Uganda; a case of Hot loaf in Kaba le Municipality.
Embargo
Contract Management and Organizational Performance: A Case Study of Kabale Regional Referral Hospital.
(Kabale University, 2022) Mwikirizenta, Alimansi
In an organization, performance may take various forms depending on what and who is being targeted. Different performance indicators are required by different stakeholders to offer assistance in making an informed decision The purpose of the study was to examine contract management and organizational performance of a case study of Kabale Regional Referral Hospital.
Open Access
Capitation Grant and Secondary Schools' Financial Management Practices in Rubanda District.
(Kabale University, 2023) Kobusingye, Jackline
The study investigated the capitation grant and secondary schools' financial management practices in Rubanda district Specifically, the objectives of the study were to assess the status of financial management practices of capitation grants in USE Schools, to find out the factors hindering the use of capitation grants and financial management in the schools, and to examine the relationship between capitation grant and financial management practices. A descriptive research design was employed to guide the study. Simple random sampling and purposive sampling techniques were used. The study involved a sample of 50 respondents and was used to collect data about the study variables of capitation grants and financial management. Data analysis was conducted using Microsoft Excel. Findings of the study found that male respondents were highly represented by 56%, majority of the respondents 72% revealed that student attendance registers are always used by all the class teachers as one of the financial management practices of capitation grants in USE schools, 84% of the respondents showed that improper preparation of vouchers hinders financial management in schools and 55% revealed that headteachers received grants and accounts for capitation grant which showed a strong relationship between financial management and financial accountability. The study concluded that there was different status of financial management practices of capitation grant in USE Schools in Rubanda district as they include; school maintains good Financial record keeping, Finance Manual Guidelines from the Ministry are properly followed, Pre-designed School Record Forms from the Ministry are used consistently, Financial Record Keeping procedures, rules and regulations, policies and requirements are always followed, Statutory Records, Admission registers in this School are used every term and Student Attendance Registers are always used by all the class Teachers and there was a relationship between capitation grant and financial management practices as they include; This School prepares Statutory Financial reports in time and regularly, Accountability Reports of these School are in line with Comprehensive Ministry of finance manual, Accountability reports are regularly prepared and submitted in time to the Ministry per term and there is a standard format for presenting Regular reports on Accountabilities. The study recommended that to curb some of the challenges experienced by schools, as revealed by this study, school administrators and other education staff need training.
Open Access
The Saving Culture and Performance of Small Medium Enterprises in Mbarara City Council: A Case Study of Selected Businesses in Mbarara Central Market.
(Kabale University, 2022) Namanda, Mary Patience
ABSTRACT The study established the effect of saving culture on the performance of small and medium enterprises in Mbarara central market, Mbarara. The study was guided by the following objectives; to establish the effect of savings in the form of cash on the performance of small-scale enterprises, to establish the effect of savings in the form of inventory on the performance of small I scale enterprises, and to establish the effect of debtors' management on the performance of small scale enterprise. The study used a cross-sectional survey design using Mbarara Central Market as a case study. The study used a sample size of 92 respondents according to Krejcie, R.V, & Morgan, D.W. 2009 table of sample size. The researcher therefore amalgamated the use of questionnaires, interviews, and documentary analysis in the process of collecting primary data. Quantitative data involved the use of frequencies, and tables against their percentages i.e.; pie charts, and these showed values that aided in data interpretation. Qualitative data was presented in writing useful information from the respondents as presented concerning the study The researcher found out that income from an investment that does not qualify as a franked investment is saved to be invested in the future thus increasing the saving culture; income derived from paid employment and comprising mainly wages and salaries comprised a large percentage of the respondents' savings. The study concludes that when a financial institution has financial reporting obligations may increase the saving culture among the people. The motive of savings among most small businesses is quite wrong and it may not contribute to growing their businesses. The study recommends that there should be a re-orientation for these business owners which must be done even before any government intervention else those proceeds from the intervention may still be wrongly used. The Government should do more to enlighten the citizens on the real motive of savings
Open Access
The Contribution of Coffee Farming to Household Welfare in Murama Parish Nyakishenyi Sub-County Rukungiri District.
(Kabale University, 2023) Kukundakwe, Gerald
The purpose of this study was to find out the contribution of coffee farming on household income, a case study of Murama Parish in Nyakishenyi Sub-County Rukungiri District. The objectives of the study were to assess the contribution of coffee farming to the income status of the people in Murama Parish, to find out whether coffee farming has contributed to the level of assets, and to establish whether coffee farmers have faced challenges. The study used primary data in its analysis and the researcher used descriptive modes of analysis using mainly quantitative methods of data collection to capture data. Data was collected using research questionnaires where the researcher was asking the questions on the questionnaire and noting down the respondents' answers. The findings revealed that the fanning of coffee has enabled the farmers to improve their standards of living since they earn money from the sale of coffee which has enabled farmers to pay school fees for their children in institutions of higher learning. The production of coffee has created employment opportunities for the people in the district especially the youth who are working in the small-scale coffee factories in the area and because of this coffee has become the sole source of income for many people in this area. The researcher recommends that the Government should increase the budget allocation on agriculture since most of the rural people depend on agriculture as their sole economic activity. This improved the economic welfare and development of rural people, Government through the Ministry of Trade should look for an international market for Uganda's coffee as this increased the prices of Uganda's coffee and the incomes of the rural people which gave farmers the ability to pay school fees for their children.
Open Access
Urban Development and Business Growth: A Case Study of Kabale Municipality.
(Kabale University, 2022) Natukwatsa, Doreen
The purpose of this research was to examine the effect of urbanization on business growth in Uganda. A case study of Kabale municipality. The study was guided by objectives namely to examine the effect of market availability on business growth, to find out the effect of technology on business growth, and to examine the improved infrastructure on business growth in Uganda. The study used 88 respondents and a sample size. The study used a descriptive research design based on qualitative and quantitative approaches to get a better analysis of the study. Both primary and secondary data collection tools were used with their relevant tools like questionnaires and interview guides to come up with the required data. In the findings, it was established that marketing and advertisement can serve to inform customers about the new product. Due to the market presence of products, customers will informed of new products whenever a new product is produced from the business, factory, or industry. From the findings, businesses have advanced internal communications quite a bit as well, making it possible for employees at many companies to work from home throughout the coronavirus pandemic. Much data is stored electronically now, making it easier for retrieval when the information is needed hence business growth. Some respondents agreed that businesses can produce and deliver more goods and services to customers where they are and this will not only increase sales but also profits that will increase business growth. Some respondents mentioned that high-quality sustainable infrastructure increases business activities, creates new employment, narrows income disparities, and empowers gender participation. According to the questionnaire also, infrastructure is relevant to trade facilitation, particularly in minimizing trade costs and further enhancing competitiveness. The study concludes that Urbanization is a complex issue that must be assessed not only in terms of urbanization speed or effects of business growth. The forward conditions of urbanization can be analyzed through market availability that will help to make businesses sell their produce and therefore governments need to focus on creating an environment that supports market availability for businesses to grow in the Kabale district. The study recommends that businesses in Uganda should invest much in advertisement and producing quality goods to promote their market availability in their businesses. This will make many customers know much about their produce and buy more as businesses grow.
Open Access
Outsourcing Decisions on Procurement Performances of Government Entities: A Case Study of Kabale University.
(Kabale University, 2021) Twinomugisha, Shallon
The study investigated the outsourcing strategy and procurement performance in Public Universities in Uganda using Kabale University as a case study. The study assessed the contributions, problems, and effects of government policy on outsourcing strategy and procurement performance in public Universities in Uganda, the study used a descriptive survey design which was both quantitative and qualitative approaches. The study used a population of 48 respondents, and a sample size of 40 respondents was determined using both purposive and simple random sampling techniques, the contributions of outsourcing strategy and procurement performance showed that the strategy maximized performance as stated by 15% of respondents and it also creates room for timely auditing as stated by the biggest percentage of respondents 20% among other respondents. Therefore, the outsourcing strategy has contributed much towards the procurement performance of Kabale University, respondents had this to say, little or no support from client leaders receiving services, loss of key talent by the university, and lastly poor mutual understanding between the university and stakeholders involved in the outsourcing business, the study found out that government policy has an effect on outsourcing strategy on procurement performance at Kabale university, 27% of the respondents explained that good government policy such as well enacted PPDA laws improves procurement performance at the university. The study concluded that the establishment of a favorable government policy that favors public institutions' outsourcing strategy could improve procurement performance in public institutions in Uganda. The study recommends that the outsourcing strategy at Kabale University procurement unit should be given much attention in the university budget because it means a lot to the university. The study recommends re-organizing the procurement committee at Kabale University to curb all the rising problems in creating an outsourcing committee that benefits the university. The study recommends that government policy should always consider procurement units at Kabale University and all other public universities in Uganda. The study suggests that more research should be carried out on outsourcing in public institutions and all other levels of education such as middle-level colleges and government parastatals and the results of the same are compared to allow for generalizations of the findings.
Open Access
Credit Risk Management and Profitability of Commercial Banks: A Case Study of ABSA Bank Kabale Branch.
(Kabale University, 2023) Akanyijuka, Bruno
The study assessed the credit risk management and profitability of commercial banks taking ABSA Bank Kabale Branch as a case study. The objectives of the were; to analyze credit risk management and profitability of commercial banks, to examine the present status of non¬performing loans, cash reserve ratio, and capital adequacy ratio in commercial banks, and to analyze the relationship between credit risk management and profitability of commercial banks. The study adopted a quantitative paradigm since it statistical tools. The study used a descriptive design to describe the profile of the respondents in terms of age group of owners, and level of education. The study population for this study involved all the staff of ABSA bank, Kabale branch. These included all the 64 staff of the institution from all the departments. The data was organized and financial ratios were computed using an Excel program to obtain the study variables. Data from questionnaires were summarized, using frequencies and percentages. The study found that non-performing loans as a percentage of total loans have decreased from 8.3% year 2015 to 5.6% year 2022. Also, the findings indicate that the average (mean) default rate throughout the study is 6.186% and this implies a bank's problem of defaulting loans by the customers. The study revealed that the gross loans have increased from 130.7 billion to 495. 7 billion and non-performing loans from 10.893 billion to 32.9 billion. About what extent credit appraisal is used by ABSA, the majority (42.9%) of respondents reported to a great extent, 21. 4 % reported to a moderate extent, 19. 6% reported to a very great extent, while just 16.1 % reported to no extent by evaluating the character, record of meeting past obligations, repayment capacity, credit history as well as moral aspect of loan applicant, by requiring collateral as security for the loan, by considering the relationship with the customer, account performance, deposits, etc. This research also concluded that credit risk management practices including client appraisal, credit risk analysis, credit risk monitoring and control, and lending policies are mostly used by ABSA to some great extent. The study also concluded that credit risk management contributes to bank performance and improves to some extent the financial performance of ABSA. This means credit risk management practices affect the bank's performance and contribute to financial performance. The study recommended that banking institutions develop an internal risk rating system to monitor the quality of loan portfolios. The study also recommends conducting credit risk analysis on businesses and individuals before lending. There is a need for banking institutions to enhance their internal credit risk assessment practices, develop credit risk scoring analysis tools to assess loan applicants' capability as well as develop their internal risk rating system to monitor the quality of all loan portfolios.
Open Access
The Effect of Total Quality Management on The Performance of The Banking Industry in Uganda: A Case Study of Centenary Bank Kabale Branch.
(Kabale University, 2023) Ndyamuhaki, Ronald
The study examined the effect of total quality management on the performance of the banking industry in Uganda taking Centenary Bank Kabale branch as a case study. The objectives of the study included; to what extent TQM practices have been adopted by Centenary Bank, what is the effect of adopting TQM practices on the operational performance of Centenary Bank and to examine the effect of top management commitment on the performance of Centenary Bank. The study used a descriptive research design. The researcher used the design to collect and present the data according to the respondents' perspectives without altering any of the responses. The target population of the study consisted of 48 staff among the Centenary Bank in Kabale Municipality. The findings reveal that TQM practices (Culture (focus on quality), Continuous process improvement, Training and Education, Top Management Commitment, and Teams (Employee Commitment) have been adopted in the firms but at varying degrees. The results showed that culture (focus on quality) with a percentage of 93% has been adapted to a moderate extent although customers are involved in the product and service design process to a very low extent. The overall percentage for factors under operational performance was 98% showing that total quality management practices have impacted operational performance in Centenary Bank to a moderate extent. It appears that TQM practices have a huge effect on the operational performance of Centenary Bank in Kabale Municipality. Nevertheless, effective TQM does not directly increase the revenues and profits of Centenary Bank and this was evidenced by factors under cost having a mean of 100%. The study also recommends that senior managers in the head offices of Centenary Bank should increase· their commitment to quality management initiatives to positively influence the performance of their organizations. The strategic goals and vision statements of Centenary Bank should embrace quality management. The study recommends that all branch managers of Centenary Bank should improve their employee empowerment practices to significantly influence the performance of their organizations. All human resource policies of Centenary Bank should encourage employee empowerment. The branch managers of Centenary Bank should ensure that all employees are involved in all decisions made about matters of quality.
Open Access
Taxation and Profitability of Small-Scale Business: A Case Study of Kabale Municipality Kabale District.
(Kabale University, 2022) Kyoshabire, Patience
Nyakinama sub-county appears to have existing small-scale businesses that bear an incremental tax burden because as tax rates are revised annually, these rates seem to be rising from 50% to 75%. This means that the collection of taxes by Uganda Revenue Authority Tax collection in Nyakinama sub-county has become a burden to small-scale businesses as they seem to be taking an upward trend which has led to the winding up of some small-scale businesses. (Kisoro District Local Government, Department of Commercial Services, 2019). In addition, most SSBs in Uganda do not survive past their fifth-year birthday after inauguration which shows poor performance in the SSBs sector (Sebikari, 2014; MFPED 2012). The deficiencies in the performance of SSBs associated with the poor tax policies in Uganda may affect the ability of these enterprises to mobilize the required financial and non-financial resources. In addition, the poor performance of SSBs if not immediately addressed may affect the economic growth and development of Uganda since these enterprises contribute to 90% of the "private sector production" in the economy. The purpose of this study was to assess taxation and the performance of Small scale businesses in Nyakinama Sub-county, Kisoro District. The purpose of this study was to assess taxation and the performance of scale businesses in Nyakinama Sub-county, Kisoro District.
Open Access
Effect of Sexual Harassment on The Self-Esteem of Primary School Children in Bukinda Sub-County Rukiga District.
(Kabale University, 2023) Koshaba, Calleb
In Uganda, there are fewer female pupils than male pupils in most levels of education in primary, with the disparities increasing with rising levels of education. The purpose of this study was to assess the effect of sexual harassment on the self-esteem of primary school children in Bukinda Sub County in Rukiga District.
Open Access
Effects of Procurement Systems and Financial Performance of Local Governments in Uganda: A Case Study of Kabale District Local Government.
(Kabale University, 2023) Mumbere, Isaac
The study was about the effect of procurement systems and financial performance of local governments in Uganda: a case study of Kabale District local government; under the following objectives namely to examine the procurement systems in Kabale District Local Government, to establish the factors affecting the financial performance of Local Governments, and to analyze the effect of procurement systems on financial performance of local governments. A descriptive design was used depending on the characteristics of the study. A sample of 48 respondents was used, and data was collected using a questionnaire directed to the employers and employees of the bakery. Data was analyzed using frequencies where percentages were derived for easy interpretation. From the findings, it was found that The findings in table 3 above show that integrated procurement systems included all the procedures and responsibilities of design, construction, and management of the government. The majority of respondents said that the level of independence of a region in managing its regional government independently, respondents who revealed that several factors impact the financial performance of local and foreign governments. The majority of respondents said that purchasing has gradually become more involved in large parts of the company's total activity and due to this; the purchasing department's capacity and competence have great consequences for the efficiency of the company. The study concludes that procurement systems affect the financial performance of the Kabale district local government. Therefore, procurement systems directly affect organization structure, management, funding, and internal and external system control. To a great magnitude all these factors work hand in hand to ensure public processes are effective, however, through misuse, greed, insider trading, and lack of proper understanding, lack of accountability and transparency arise within procurement systems. There is a need to effectively utilize the factors to ensure an effective procurement system. The study recommends that Kabale District Local Council should attempt to develop its procurement procedure which can be developed in tandem with that set by the government. By focusing on what it does best, Kabale District Local Council can differentiate itself from other districts and drive home its guarantee of transparency and accountability to customers at the same time. Government's constant Facilitation of public procurement departments in local government financially, an effective public procurement system can be assumed and attained internally.