Faculty of Economics and Management Sciences (FEMS)

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http://hdl.handle.net/20.500.12493/318

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Impacts of Tax Laws on the Performance of Small and Medium Enterprises: A Case Study of Kabale Municipality Kabale.
(Kabale University, 2024) Abaasa, Ruth
The study aimed to assess the diverse impacts of tax laws on the performance of SMEs in Kabale Municipality, identify the constraints these laws place on SME performance, and explore the relationship between tax laws and their effects on SMEs. Additionally, it sought to evaluate how current tax regulations affect SMEs in Kabale Municipality, investigate potential policy recommendations, and assess how tax compliance costs impact SME performance, particularly their ability to compete globally. The study also aimed to determine the challenges SMEs face in complying with tax laws and explore potential policy recommendations and strategies to improve the tax environment for SMEs and promote their growth. A descriptive research design was employed, utilizing quantitative and qualitative research methods. The results indicated that 81 (54.7%) of participants were male, while 67 (45.3%) were female. The education level of respondents showed that the smallest percentage, 2 (1.4%), had not attained higher education, while the majority, 57 (38.5%), had obtained certificates in various fields. The dominant age group was 18-34 years old, comprising 73 (49.3%) of respondents. Most respondents, 41 (27.7%), were managers of entertainment venues, bars, and retail and wholesale businesses. Additionally, 25 (16.9%) worked in hotels and restaurants, 12 (8.1%) in metal fabrication, 10 (6.8%) as technical revenue officials, and the remaining worked in manufacturing entities. The findings showed that 80 (53.3%) of respondents agreed that SMEs are typically subject to corporate income tax on their profits, with tax rates varying by country and annual income brackets. Some regions offer preferential tax rates or incentives for SMEs. The results aligned well with theoretical expectations, with 70 (47%) of respondents agreeing that tax laws are often complex and challenging for SMEs to navigate, requiring time, expertise, and sometimes external assistance from tax professionals or accountants. Moreover, 90 (60%) of respondents revealed that tax penalties impose a significant financial burden on SMEs, affecting their operational budgets and liquidity. The study recommended providing accessible and targeted educational resources to help SMEs understand their tax obligations and optimize their tax planning strategies. Additionally, it suggested implementing targeted tax breaks and credits specifically aimed at SMEs to encourage innovation and investment.
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Financial Literacy and Women Economic Empowerment in Mutara Sub-County Mitooma District.
(Kabale University, 2024) Ainembabazi, Julian
This study aimed to investigate the influence of financial literacy on Women's Economic Empowerment in the Mutara sub-county, Mitooma District with the objective of determining the influence of financial attitude on women's economic empowerment, assessing the influence of financial skills on women's economic empowerment as well as establishing the influence of financial Knowledge on women economic empowerment. Financial literacy was conceptualized as financial attitudes, financial Skills, and financial knowledge. This study was guided by the three-dimensional theoretical model. The study employed a cross-section research design supported by qualitative and quantitative approaches. The target population was 94 and the sample size was 80 while responses were 80. The data was collected using the questionnaire survey and interview method. The analysis was performed using SPSS version 26 and the study hypotheses were tested using the Pearson correlation coefficient. Key findings showed that financial attitudes had a positive, strong association with women's economic empowerment. It was concluded that; Financial literacy has changed women's attitudes toward saving in this community; The training, learning, and experience have enabled women to improve their record-keeping skills and their ability to manage their loans in their personally owned businesses. Therefore, the study recommended conducting workshops and seminars to address common issues or issues that rural women might face on a regular basis. It advocated that there should be social protection systems to train women to earn, spend, save invest, borrow, and protect their finances. In conclusion, the study highlighted that Mitooma Local Government and other development partners should continue sensitization on entrepreneurship (both micro and macro), borrowing, and debt management to enable and review easy access to credit can be managed to increase women's earning capacity, provide them with economic opportunities for self-aggrandized.
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Supervision and Employee Performance: A Case Study of Lyamujungu SACCO Kabale District.
(Kabale University, 2024) Atukunda, Emily
The study considered the effects of supervision on employee performance in Lyamujungu SACCO. The study was guided by the techniques of supervision used on the employee performance at Lyamujungu SACCO, the factors that affect employee performance at Lyamujungu SACCO, the relationship between supervision and employee performance at Lyamujungu SACCO. The study used a descriptive research design that aimed at generating information after the incident had occurred; the Qualitative approach included the use of interviews. Data was collected using a questionnaire and interview guide, and simple random and purposive sampling methods were used. Both qualitative and quantitative methodologies were used to analyze data as a sample size of 60 respondents was used. The study revealed that the techniques of supervision used by Lyamujungu SACCOs include; performance reviews, strict follow-ups of subordinates, delegation of authority, daily roll calls, use of feedback, and Job verification. The study revealed the factors that affect employee performance were employee technical training, goals and expectations of an employee, goal setting at work, morale and company culture, supervisor interaction, experience at work, tools, and equipment at work. Lastly, the study revealed that there is a relationship between supervision and employee performance as supervision is an extremely vital part of a workplace, poor supervision leads to limited responsibility for taking action for the prevention of problems, mistakes, accidents, and injuries, poor supervision also opens the door for unethical behaviors within a company, effective supervision in workplaces acts as a motivating factor and increases job satisfaction, offering employee’s feedback on their work is an effective way of monitoring their progress, individual meetings between supervisors and their employees, poor supervision doesn’t only mean that there isn’t enough supervision, supervision entails overseeing the activities of the junior members to ensure that they are in line with an organization’s policies, supervision for subordinates increases employee productivity and overall performance. The study findings concluded showing the common techniques of supervision used by Lyamujungu SACCOs as performance reviews, strict follow-ups of subordinates, delegation of authority.
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Motivation and Employee Performance in Local Governments: A Case Study of Kanungu District Local Government Headquarters.
(Kabale University., 2024) Kukunda, Right
The purpose of this study was to unveil the role of motivation on employee performance and service provision in Kanungu District Local Government Headquarters. The study adopted a case study design using a quantitative research approach, Forty (40) respondents were selected for the study using a purposive sampling method. The respondents selected were from the various departments of Kanungu District Local Government Headquarters. The research results revealed that the motivation tools in use in Kanungu District Local Government Headquarters are salary and benefits, rewards and motivation, opportunities for growth and development, job security, supportive work environment, valuable feedback, appraisal, and appreciation. Most of the respondents (55%) strongly agreed that their work performance meets the organization's expectations. 63% of the respondents also strongly agreed that there was a link between their performance and the success of Kanungu District Local Government Headquarters. In trying to test the relationship between motivation and employee performance, 85% of the respondents strongly agreed that motivated employees perform better while 7% were neutral about this. 80% of the respondents also strongly agreed that there is a relationship between motivation and employee performance. The study summarized that the success of Kanungu District Local Government Headquarters was a result of employee motivation.
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Analysis of the Financial Reporting Techniques in Measuring Performance of Small-Scale Businesses: A Case Study of Central Division in Kabale Municipality.
(Kabale University, 2024) Manige, Victor
The study examined an analysis of the financial reporting techniques in measuring the performance of small-scale businesses a case study of the central division in Kabale municipality. The objectives of the study were; to examine financial reporting techniques, to examine the levels of performance of small-scale businesses, and to determine the relationship between financial reporting and business performance. A descriptive research design was used and data was collected using interviews and questionnaires as instruments. The study findings on financial reporting techniques, time series analysis was efficient as a financial reporting technique since the relationship between different items of financial statements of different years of the same business unit was established, comparisons made, and results were obtained and horizontal analysis was efficient since it was the comparison of financial information of a company with historical financial information of the same company over a number of reporting periods. The study findings on the levels of performance of small-scale businesses, return on investment of the business was efficient since this is the benefit to investment resulting from an investment of some resources and capital employed in the business was efficient to determine the level of performance of small scale businesses since the more capital one has determines the level of purchasing power and sales volume of the business. The study findings on the relationship between financial reporting and business performance, it was revealed that it was very necessary to ensure financial reporting so that the performance of the business can be achieved. The study recommended that small-scale business owners should be encouraged to use the different forms of financial reporting in their businesses such that they can discover the financial strength of their businesses and the government should put up loans with low or no interest rates such that small scale businesses can have access in their growth.
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Online Banking and Business Sustainability of SACCOs in Rubanda Town Council Rubanda District.
(Kabale University., 2024) Biira, Emily
The study examined the effect of online banking and business sustainability of SACCOs in Rubanda Town Council Rubanda District. The objectives of the study were; to examine the effect of online banking on the business sustainability of SACCOs, to identify the impact of mobile banking on the business sustainability of SACCOs, and to examine the contributions of automated teller machines on the business sustainability of SACCOs in Rubanda Town Council. A descriptive research design was used and data was collected using interviews and questionnaires. The study findings on the effect of online banking on the business sustainability of SACCOs in Rubanda Town Council were; enhanced cash flow management, customer satisfaction, accessibility and convenience, improved security and fraud prevention, and cost reduction. The study findings on the impact of mobile banking on the business sustainability of SACCOs in Rubanda Town Council were; easy access to financial services, enhanced payment efficiency, instant fund transfers, enhanced security measures, and sustainability reporting. The study findings on the contributions of automated teller machines on business sustainability of SACCOs in Rubanda Town Council were; convenient deposit options, employee salary disbursement, flexibility in fund transfer, improved cash flow management, and easy emergency access to funds. The study recommended that SACCOs should regularly update and upgrade the online platform to enhance accessibility, incorporate new features, and adapt to changing technological trends to enhance the business sustainability of SACCOs and SACCOs should offer responsive customer support channels, including chat, phone, or email, to assist members with any queries or concerns related to online banking because this can contribute to their confidence and satisfaction with the service.
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Credit Policy and Loan Recovery Among SACCOs In Kabale Municipality: A Case Study of Lyamujungu SACCO Kabale Municipality.
(Kabale University, 2024) Atuheire, Dickson
The study assessed the effect of credit management policy on loan recovery in microfinance institutions in Uganda. A case study of Lyamujugu Sacco in Kabale Municipality. The study was guided by three objectives which were: to establish credit management policies applied by Unique Sacco Kabale municipality, to determine the rate of loan recovery at Lyamujugu Sacco Kabale municipality, to establish the relationship between credit management policy and loan recovery at Lyamujugu Sacco Kabale municipality. A targeted population of 50 respondents was considered for the study. These included top management, cashiers, loan officers, clients, and accountants. Both simple random and purposive sampling techniques were used in identifying the study sample size. The methods that were used in data collection included questionnaires, observation, and interviews. Data collected was edited, coded, entered into the computer, and analyzed with Excel, a Microsoft statistical package, the results were presented in tables. Based on results from the study, 100% of the respondents agreed that there are various credit management policies applied by unique Sacco and these include credit terms that involve both the length of credit period and discount rate, the loan amount recommended by the credit officer, and collateral security. The study findings revealed the rate of loan recovery in microfinance institutions in Uganda's profitability ratio, efficiency ratios, outstanding loans, and real annual average growth rate of loans. From objective three, it was found out as indicated by the respondents from Unique Sacco that there is a relationship between customer credit management policies and loan recovery and these are good credit management provide the institution with reasonable and adequate returns on loans, borrowers are given a small amount of money. The researcher concluded that there are various credit management policies applied at Lyamujugu Sacco. The majority of the respondents reported credit terms involve both the length of the credit period and the discount rate given, offering a uniform interest rate. The study findings further recommend that Unique Sacco should redesign its credit policy so as to make credit management more effective to reduce loan losses and write-offs.
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Records Management Practices and Business Sustainability of Small-Scale Business: A Case Study of Kindly Services.
(Kabale University, 2024) Ainebyoona, Ritah
This study was focused on records management practices and business sustainability of small-scale businesses in the Rukiga district. The study employed cross sectional survey design across respondents of Kindly Service. The study findings indicate that there were causes of poor records management practices on sustainability of small scale business as they include; lack of accountability, lack of knowledge, greediness for money, exposure of skills, lack of proficiency, emblements of funds, and heavy taxes. 81% of the respondents agreed that embezzlement of funds is one of the causes of poor records management sustainability of small-scale businesses. Findings of the study indicate that there were contributions of records management practices towards financial sustainability of small-scale businesses as they include; effective financial management, follow-ups in books of accounts, evaluation of proposed source, easy workload, support of rural livelihoods, easy accountability, and business analysis. 78% of the respondents agreed business analysis was one of the contributions of records management toward the financial sustainability of small-scale businesses. The findings of the study indicate that there were challenges faced by small-scale businesses including; limited access, rapid, rapid changes and advancement in technology, absence, of policies, lack of diversity and verification, competition from existing firms, and lack of accountability. 80% of the respondents indicate that lack of diversity and verification was a major challenge faced by records management practices on the sustainability of small-scale businesses. The study recommends that the government should restrict laws on the businesses that do not have proper records management practices, this encourages more to exercise it hence better financial sustainability as their operations are concerned and all business owners, operators, and customers should ensure that colleagues in department as business system is concerned are having records management in order to retain their financial sustainability as advisor and IGG’s (Inspector General Government) to them.
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Outsourcing and Material Availability: A Case Study of Crown Beverage Bottling Company Kabale Branch.
(Kabale University, 2024) Kemigisha, Mary
The study was about the impact of outsourcing on material availability in bottling companies. A case study of Crown Beverage Bottling Company, Kabale Branch. The study was guided by three objectives which were to assess the out-sourcing factors considered in the material availability, to find out the challenges associated with material availability in Crown Beverages Company, and to find out the effect of out-sourcing on material availability. A targeted population of 59 respondents was considered for the study. These included 1 general manager, 2 managers 1 cashier, and 55. Both simple random and purposive sampling techniques were used in identifying the study sample size. The methods that were used in data collection included questionnaires, observation, and interviews. Data collected was edited, coded, entered into the computer, and analyzed with Excel, a Microsoft statistical package, the results were presented in tables. Based on the results from the study, 100% of the respondents agreed that crown beverage bottling companies experience the outsourcing factors considered in the material availability and these included the industry expertise of the outsourcing firm, the cost involved, recruitment and HR support, risk management, the Resources and Technology, service-level agreement, cost Savings, top-quality talent, pricing. The study findings revealed the challenges associated with material availability in Crown Beverages company and these included demand variability, poor estimation of materials quantity, poor workmanship, quality of material, inconsistent demand, inclement weather, government restrictions, shortage of raw materials, origin or availability of materials, regulatory compliance, inventory control, and supplier reliability. From objective three, it was found that the effects of outsourcing on material availability and including outsourcing can lead to the loss of critical skills and the potential for innovation in the future, outsourcing has significant social implications for an organization, cost increases also can be among the effects of outsourcing, outsourcing together with an increased use of strategy often caused by competition, loss of strategic resources, outsourcing does not seem to work well in areas where a specific or unique knowledge of the business is required.
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Effectiveness of the Human Resource Planning in Higher Institutions of Learning: A Case Study of Bishop Barham University College.
(Kabale University, 2024) Kyasimire, Chrismary
The study assessed the effectiveness of human resource planning at Bishop Barham University College. The study was guided by three research objectives namely; to identify the methods of human resource planning at Bishop Barham University College, to assess the extent to which the existing human resource planning methods have been effective in acquiring and retaining staff in the University and to identify the challenges facing human resource planning at Bishop Barham University College. The study comprised a sample size of 66 respondents. The study used a case study research design involving both qualitative and quantitative approaches. Questionnaires and interview guides were employed in this research. The study found that judgmental, forecasting, trend analysis, replacement, and ratio are methods that Bishop Barham University College applies in human resource planning. However, it was found that rapid changes in technology harden the process of adopting a business environment, financial constraints to execute plans, lack of experts and incapability of the present staff, workforce diversity, and poor policies failed to attract and retain the best talents are challenges which influence human resource planning at Bishop Barham University College. The study also found out that to a large extent, human resource planning is effective at BBUC in that it facilitates effective communications and coordination for decision making, helps to create the ability to respond towards changes in the market employment equity and skills, helps to attract and retain best talents which facilitate organization goal achievement, helps to foresee risks, hence reduce unnecessary costs, facilitates employee wellness (occupational health and safety), facilitates students' performance and attracts competent lecturers who can transfer knowledge and deliver consultancy services at high quality. It is recommended that the human resource department at BBUC needs to regularly review HR policies so as to craft strategies that would overcome challenges. These strategies include adopting new technology, creating a strong personnel database to ensure there is effective communication, retaining best skills and improving the motivation scheme both financial and non-financial schemes.
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Role of Micro Finance Institutions on the Social Economic Wellbeing of its Customers: A Case Study of Pride Microfinance Kabale Branch.
(Kabale University, 2024) Natuhwera, Evas
This study was carried out in pride microfinance bank, Kabale district-Uganda. It was aimed at establishing the role of Microfinance Institutions on economic well-being of its customers. The study was guided by three objectives namely: To find the effect of Microfinance Institutions towards the well-being of customers in pride microfinance banks, to establish the challenges hindering microfinance Institutions towards the well-being of its customers, to establish measures that can be adopted to solve challenges hindering the microfinance Institutions towards the well-being of customers in pride microfinance bank. The literature review for the study was extracted from different textbooks, manuals, reports, journals, and websites from different libraries and computer laboratories. The study employed descriptive cross-sectional research design. This involve case study to establish a causal relationship based on the results from some of the data collection tools which are questionnaire, participant observation and oral interviewing. The conclusion and recommendation of the study where drown based on how the effect of microfinance institutions contributed in the increase of sales of people’ products and chances to benefit from economic of scale and this improve the internal control of MFIS, training new inspectors and by increasing the number of on-site examination.
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Cash Management and Performance Small Scale Business in Mbarara City: A Case Study of Central Market.
(Kabale University, 2024) Nasasira, Naome
The study was about the impact of cash management on the performance of small-scale businesses using Mbarara Central Market as a case study. The study addressed the following objectives which included examining the impact of cash management policies on the performance of small-scale businesses, finding out the levels of performance of small-scale businesses, and establishing the relationship between cash management and the performance of small-scale businesses. In chapter two, the existing literature levels on the impact of cash management on the performance of small-scale industries were covered. In chapter three, the researcher described research design, research procedures, methods and data analysis, variables, validity and reliability of the data, instruments, and ethical issues in research. In chapter four, the researcher described the bio-data of the respondents, empirical results basing on the objectively objective. The study was guided by research questions and an interview guide which helped to analyze the situation and arrive at the conclusions and recommendations. During the research study, the designs used were descriptive cross-sectional and explanatory research designs simple uniform, and purposive methods were used. The size used was 30 respondents; the primary total was collected by the use of questionnaires and management reports. From the analysis of findings, the study revealed that cash management has a strong effect on the performance of small-scale businesses. The study concluded that small-scale businesses do not keep proper books of accounts, they use simple exercise books to record their transactions which in turn they do not mind keeping appropriately as most of the businesses are sole proprietorships and can by family members not answer to anybody. The study recommends that small-scale business owner should keep records and books of their daily cash receipts and payments. Small-scale business owners should also adopt a culture of ensuring daily cash safety like banking where even interest can be earned. Techniques to speed up cash collections, like discounts on timely payments, should be ensured to avoid too many receivable accounts and bad debts.
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Loan Management and Performance of Micro Finance Institutions: A Case Study of Kebisoni SACCO in Rukungiri District.
(Kabale University, 2024) Tayebwa, Timothy
The purpose of the study was to establish the relationship between loan management and the performance of Kebisoni Sacco. This was prompted by the fact that most of the MFIs in Uganda were failing to achieve their performance, yet it was not clear whether this was due to how their loans were managed. The study was conducted as a cross-sectional survey involving an analytical design. Its objectives were to establish and examine the relationship between Loan planning, Client screening, loan control, and the performance of MFIs. Data was collected from 20 respondents represented by the manager, loan officer, and clients. The data were collected using questionnaires and analyzed using quantitative techniques. The findings show that there were significant relationships between loan planning, client screening, loan control, and the performance of the Kebisoni Sacco. The variables also significantly predicted 65.2% of this performance with loan control as the best predictor. However, the conduct of each of these loan management variables had flaws that impacted adversely on the loan performance of Kebisoni Sacco. The study was therefore concluded by stressing the need to improve the control, client screening, and planning of loans if the MFI is to achieve the desired loan performance. Accordingly, it was recommended that MFIs should have loan control, client screening, and loan planning but put more emphasis on ameliorating loan monitoring, taking credit decisions, and linking loan planning to client screening.
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Budgeting and Performance of Financial Institutions: A Case Study of Lyamujungu SACCO in Kabale Municipality.
(Kabale University, 2024) Taremwa, Daniel
The study aimed at the relationship between budgeting and performance of financial institutions. A case study of Lyamujungu Sacco in Kabale Municipality. Objectives guided the study, namely: to assess the effect of budgeting on resource allocation in microfinance institutions, to examine the effect of budgeting on profitability of microfinance institutions, and to assess the effect of budgeting on planning and control in microfinance institutions in Uganda. The researcher adopted a descriptive status research design to collect qualitative and quantitative data from 30 respondents. Data collection was done using questionnaires, and a documentary checklist and analysis were done. Results indicate that budgeting estimates, as realistic as possible, the cost of completing the objectives of the organization. Some respondents showed that budgeting helps in the expression of organizations' policies especially on how to acquire assets for the success of organizations, budgeting provides a means to monitor the project's financial activities over the life of the organization in that the budgeting process the SACCO has failed to monitor the performance of their clients hence affecting the performance of the financial institution. Budget in terms of revenues gives a bottom line for revenues to be met. Some respondents showed that budgeting enables projects to acquire extra money, and respondents gave their opinions that all budgetary control is a proven management tool. Some respondents showed that budgeting in business organizations is formally associated with the advent of industrial capitalism. The study concludes that there is a role played by budgeting in the performance of Lyamujungu Sacco whereby the findings showed that Lyamujungu Sacco practiced budgeting on whatever transaction they were making, it was therefore concluded that improved communication, budgeting, financial control of inputs, planning, and coordination were the roles played by budgeting, increased profits, reduces wastage of resources, were the other roles played by budgeting in MFIs.The study recommends that the employees should be encouraged to participate in the formulation of the budget so as to ensure participatory management that reduces resistance from employees. All the employees should be sensitized on the importance of budget in the organization so as to reduce the conflict between the organization's interests and stakeholders.
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Public Procurement Practices and Service Delivery: A Case of Kisoro District Local Government.
(Kabale University, 2024) Nyiramfite, Emily
This study examined public procurement practices and service delivery; A case study of Kisoro district local government. The objectives of the study include: identifying the procurement practices in Kisoro District Local Government, establishing the factors affecting service delivery in Kisoro District Local Government, and determining the relationship between public procurement practices and service delivery in Kisoro District Local Government. The study employed a descriptive research design. Self-administered questionnaires were used to collect data. The study used simple random sampling and purposive sampling techniques to draw representative samples, and 100 respondents were involved in the study. The study sampled 100 respondents, 70 of whom were local government leaders and employees, 12 procurement professionals and non-professionals, and 18 providers. These respondents were drawn from the Kisoro district local government. The findings of the study which analyzed the public procurement practices in Kisoro District Local Government, established the impacts of public procurement on service delivery, and those impacts were identified as increased transparency, improved financial accountability, customer satisfaction, and a streamlined procurement process through greater use of electronic commerce and e-procurement. The study's findings revealed that factors affecting service delivery in Kisoro District Local Governments included poor infrastructure, corruption, integrity risk, a lack of sufficient financial resources, and poor communication. In light of these findings, it was recommended that the government should invest more in the will to expand the political capacity necessary to implement and enforce the very comprehensive procurement regulations and prepare a proper and comprehensive procurement legal framework and that the government, in its bid to develop Uganda, should focus on fighting corruption in public procurement, which manifests itself in bribery of evaluation and tender board members, facility payments, embezzlement, influence peddling, favoritism, and conflict of interest. Further research should be done on the assessment of the factors affecting public procurement practices and service delivery in Kisoro District Local Government.
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Strategic Procurement and Procurement Risk Management in Kabale Municipality: A Case Study of Total Energies Kabale Uganda Limited.
(Kabale University., 2024) Twine, Emmanuel
The study was about to establish the impact of strategic procurement on procurement risk management. A case study of Total Energy Uganda Limited. The study will be guided by three objectives, which are: to determine the procurement risk management practices used by Total Energy Uganda Limited, to determine the challenges associated with implementing strategic procurement, and to suggest strategies to overcome the challenges associated with implementing strategic procurement. A total sample of fifty-nine (59) respondents was considered for the study. This included the manager, cashier, staff, and clients. The researcher used both simple random and purposive sampling techniques in identifying the study sample population. The methods that were used in data collection included questionnaires, observation, and interviews. The collected data was edited, coded, entered into a computer, and analyzed with Excel, a Microsoft statistical package. The results were presented in tables. Based on the results of the study, 100% of the respondents agreed that they are procurement risk management practices and these include clear risk management policies, continuous risk, monitoring, risk identification, retention, risk assessment and prioritization, risk transfer, and insurance. From objective two above, it was found that the challenges associated with implementing strategic procurement and included poor supply chain transparency, supply risk, dark purchasing inaccurate data, poor supplier management, compliance with the Contract. From the research, objective three, it was found out, as indicated by the respondents from Total Energy Uganda that the strategies to overcome the challenges associated with implementing strategic procurement and including automation is the way to overcoming Procurement challenges, upgrading your procurement processes, having a good understanding of how data should be structured in the new system, communication is vital in this aspect, comprehensive training should be a part of the implementation plan, invest in a digital adoption platform. Based on the findings, the study concluded by showing that concluded by showing procurement risk management practices used by Total Energy Uganda Limited included; clear risk management policies, continuous risk, monitoring, risk identification, retention, risk assessment and prioritization, risk transfer, and insurance.
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Impact of Effective Recruitment and Selection Practices on Organizational Performance: A Case Study of Kabale District Local Government.
(Kabale University, 2024) Nyakiti, Deborah
The study was about the effect of recruitment and selection on organizational performance in Kabale District Local Government as a case study. The study was guided by three objectives which were: to examine the effect of recruitment policies on an organization's performance, to assess the effect of selection techniques on organizational performance in organizations, to explore the effect of recruitment methods on organizational performance, a case study Kabale District Local Government. A targeted population of 50 respondents was considered for the study. These included the 1 CAO and 2 human resource management officers, 2 accounting and 2 finance officers, and 4 from procurement departments and 39 clients. Both simple random and purposive sampling techniques were used in identifying the study sample size. The methods that were used in data collection included questionnaires, observation, and interviews. Data collected was edited, coded, entered into a computer, and analyzed with Excel, a Microsoft statistical package, the results were presented in tables. Based on results from the study, the study showed the effect of recruitment policies on an organization's performance including internal sourcing tends to promote employee development, and internal recruitment policies do not always produce the number or quality of personnel needed. The effect of selection techniques on organizational performance in organizations. These include selection techniques, assessment centers, letters of recommendation and reference checks, situational interviews, psychological tests, personality tests, and aptitude tests. The study further findings established the effect of recruitment methods on organizational performance, a case study Kabale District Local Government as internal recruitment reduces costs and minimizes time spent on mobilizing employees, recruitment via advertising has the advantages of low cost and convenience, telephone recruitment has an important advantage over these methods in that it can be used. The study further concluded by showing the effect of recruitment policies on an organization's performance including internal sourcing tends to promote employee development, internal recruitment policies do not always produce the number or quality of personnel needed, skilled and ambitious employees are more likely to become involved in developmental activities, recruitment via advertising has the advantages of low cost and convenience.
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Impact of Effective Out Sourcing on Procurement Contract Performance: A Case Study of Kisoro District Local Government.
(Kabale University., 2024) Ndayisenga, Jack
The study was about establishing the effective outsourcing could lead to procurement contract performance. A case study of Kisoro District Local Government. The study was guided by three objectives which were to examine the impact of reasonable pricing on cost influence, to establish the impact of flexibility on the reliability of procurement contract performance, and to measure the relationship between experience and credentials on quality services of procurement contract performance. A targeted population of 55 respondents was considered for the study. These included 1 CAO, 2 Procurement officers, 2 personnel officers, 2 accounting officers, and 55 clients. Both simple random and purposive sampling techniques were used in identifying the study sample size. The methods that were used in data collection included questionnaires, observation, and interviews. Data collected was edited, coded, entered into the computer, and analyzed with Excel, a Microsoft statistical package, the results were presented in tables. Based on the results from the study, 100% of the respondents agreed that Kisoro district local government experiences reasonable pricing on cost influence in local government and these included marketing mix, product differentiation, product cost, market demand of a product, prices are required to be competitive, demand and utility of consumer, marketing method used. The study findings revealed the impact of flexibility on the reliability of procurement contract performance in local government and these included resilience from supply challenges comes from attacking supply chain constraints from all angles and having operational, enterprises should do more to prevent fraud by actively evaluating and estimating the obstacles that may be encountered in the process of execution, sourcing flexibility has many advantages as they help to the buying firm to reduce their backorders, shortcomings in the contract management process occur because the buyer and the supplier are two different entities. From objective three, it was found that the relationship between experience and credentials on quality services of procurement contract performance and these included procurement and contract management can be a daunting task for businesses, contract, and Project managers must be highly detail-oriented, monitoring and guiding the process to completion, project management is concerned with managing the activities required to complete a project successfully.
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Credit Financing and Profitability of Small-Scale Enterprises in Kabale Municipality: A Case Study of Selected Enterprises in Southern Division.
(Kabale University, 2024) Nasasira, Gerald
The study was about examining the effect of credit financing and profitability of small-scale enterprises in Kabale Municipality a case study of selected Enterprises in the Southern Division. The study was based on three objectives such as; to identify the role of credit for financing on profitability in small-scale enterprises, to examine the determinants of Profitability in Small-scale Enterprises, and to establish the relationship between Credit Financing and Profitability of small-scale enterprises. The study used a cross-sectional research design. Data was collected using a questionnaire and interview guide, and simple random and purposive sampling methods were used. Both qualitative and quantitative methodologies were used to analyze data as a sample size of 40 respondents was used. The study revealed the role of credit for financing on the profitability of small-scale enterprises in Southern Division Kabale Municipality and these included productivity enhancement, risk mitigation capital provision, and growth opportunities. The study revealed the determinants of Profitability in Small-scale Enterprises in Southern Division Kabale Municipality and these included Credit financing, age of small-scale enterprises in operation, location of the business, customer care of the business owner, the degree of competition, and strength of demand. Lastly, that the study revealed that there is a relationship between Credit Financing and the Profitability of small-scale enterprises in Southern Division Kabale Municipality the results included credit financing provides access to capital for the business, credit financing helps in the sustainability of the business, credit financing helps in increasing investment opportunities, helps to compete favorably with other businesses, it helps the business to continue expanding and enables the sales volumes of the business always to increase. The study further concluded by showing the role of credit for financing on the profitability of small-scale enterprises in Southern Division Kabale Municipality and this included productivity enhancement, risk mitigation, capital provision, and growth opportunities.
Open Access
Effect of Training on Employee and Organisational Performance: A Case Study of Rukiga SACCO in Kabale Municipality.
(Kabale University., 2024) Masiko, Francis
This study investigated the effect of training on employee and organizational performance of Rukiga SACCO in Kabale Municipality. The research sack to establish the types of relationship between training and organizational performance, identify the employee indicators, and examine the contributions of training on employee performance in Rukiga SACCO in Kabale Municipality. This study used a descriptive survey design deeply rooted in quantitative and qualitative approaches to provide research with relevant and accurate information, it targeted 100 people who work at Rukiga SACCO. The findings of this research are anticipated to not only contribute to the academic discourse on human resource development in the public sector but also offer practical recommendations for refining training strategies to meet the unique challenges and demands faced by employees within local government settings. The study concluded that the majority of participants on the types of training used on organization’s performance by Rukiga SACCO indicated that there was on-the-job training, mentorship, coaching programs, workshops and seminars e-learning and online training were among the employee training opportunities given to employees of Rukiga SACCO. Some recommendations were made such as that, Sacco should ensure that there are manpower forecasts so as to improve training programs, renew pay, and review working conditions among other possible mitigation actions to retain its employees. The study aspired to inform evidence-based policy decisions that can foster a more proficient and responsive workforce, thereby enhancing the overall efficiency and effectiveness of local government operations.