ABSTRACT In Tanzania, internal auditing is relevant for the expansion of work and responsibilities of the parastatal organisations. However, it is argued that many internal auditors are not independent and lack relevant skills and management support for carrying out internal audit duties and assignments effectively. Therefore, this study examines the influence of internal auditing on the effectiveness of corporate Governance in parastatal organisations found in Dodoma City,Tanzania. The study...
Culture is an important factor that influences acceptance of microfinance institutions lending models. Many scholars have applied Hofstede’s cultural model to understand how values affect people’s behaviors or decisions. However, researchers had overlooked applying Hofstede’s cultural model on microfinance institutions lending models. This study integrates Hofstede’s cultural model with borrowing decisions incurring joint vs. individual liability. To address these challenges, a study ...
ABSTRACT The study was done on comparative of the financial performance between two financial Institutions CRDB and NBC, these two banks were selected as a sample .The study on the comparative financial performance of CRDB and NBC has been an important issue in the field of banking services. The focus was on the performance of CRDB which is a growing bank in Tanzania and very competitive among other banks while NBC is an average bank which has been experiencing operations problems in recentl...
Abstract This thesis explores whether or not revenue recognition, measurement and disclosure practices of companies in Namibia comply with International Accounting Standards on Revenue (IAS 18 Revenue). The research problem for this study is derived from the fact that when financial statement users are analysing the financial health of a firm reliance on the accuracy and reliability of financial statements issued by a firm. It is in compliance with IAS 18, which enhances the reliability of f...
ABSTRACT Research has consistently shown the importance of the housing sector on the economy, the long-term social and financial benefits and failure of the housing market to provide an adequate supply of well-located affordable housing. Despite various initiatives by the Government and non-governmental organizations, the housing sector is faced with a number of strategic challenges, which provide the basis for policy and strategy decisions by exposing the existing gaps in the housing indust...
ABSTRACT This study on the effectiveness of outsourcing revenue collection in Local Government Authorities was conducted in Arusha City Council (ACC). The purpose of this study was to determine whether ACC adheres to the important criteria in selecting the revenue collecting agents, to determine the influence of budget on outsourced revenue collection, and to determine whether ACC obtain expected outcomes from outsourced revenue sources. The focus was to determine whether outsourcing revenue...
ABSTRACT Social enterprises have the ability to impact nations economically, environmentally and socially by solving the most pressing problems through the provision of their innovative products and services. However, for social enterprises like special schools to deliver effective, efficient, innovative and quality services in response to their goals, they require sufficient and sustainable finances. Many researchers claim that lack of funding is one of the challenges that social enterprise...
ABSTRACT This dissertation reports the findings of the evaluation of the effect of public debt on economic growth in Tanzania. The specific objectives of the study were two: to find out the effect of external debt on the economic growth of Tanzania and determine the effect of domestic debt on the economic growth of Tanzania. References were drawn from the external debt components, namely multilateral debts and external debt, and domestic debt documents reviewed were treasury bills and govern...
ABSTRACT This dissertation informs of the factors that influence the effectiveness of internal audit function in the Ministry of Education, Science and Technology in Tanzania. The study was guided by three objectives namely, to access the level of independence and its influence on the effectiveness of internal audit function in the ministry, to evaluate the influence of internal auditors’ competence on the effectiveness of audit function on the ministry and to access the influence of manag...
ABSTRACT Tertiary education has become increasingly important, and is seen nearly everywhere as the engine of every country‘s economic growth. Despite the universal importance of tertiary education, fundamental financial problems, such as student debt, faced by institutions of higher education are experienced worldwide. The primary purpose of this study was to investigate the defaulted student account receivables at the University of Namibia (UNAM). Furthermore, the reasons investigated we...
ABSTRACT The international Fisher effect (IFE) is a theory in international finance that can be used to predict or estimate the movement in the bilateral exchange rate between any two currencies using nominal interest rate differentials. IFE states that the spot exchange rate between two currencies should move in the opposite direction with the interest rate differential between those countries. The aim of this study is to examine whether the IFE holds between Namibia and each of its five tr...
Abstract This study reviews the effectiveness of the analysis of Namdeb’s turnaround strategy to improve its financial performance in view of declining carats profile. The study was triggered by the continuous uncertainty in land operations, which is affecting Namdeb’s financial profits. The study determines the extent to which the company’s financial performance is attributed to its turnaround strategy, identify factors that are crucial to the company and suggest ways to improve the c...
ABSTRACT The purpose of this study was to study the cash flows and operating loss in a parastatal – Air Namibia (Pty) Ltd for the period 01 April 2006 to 31 March 2011. This problem was chosen by the researcher to investigate the root causes of operational loss and cash flow problem faced by the parastatal.
ABSTRACT The aim of this thesis is to review the investment policy of the banking sector and the ease of SME access to bank finance. Secondly, to determine the extent to which bank finance contributes to the success of SMEs. This study used both qualitative and quantitative methods. In order to test the extent to which bank finance contributes to the success of SMEs the study used the Ordinary Least Square (OLS) regression method to analyze cross-sectional data. Whereas under qualitative met...
ABSTRACT The study focused on factors which encumber SMEs from acquiring financial resources from financial institutions and banks in Namibia. The major objectives of the study were to critically evaluate the status of SMEs in Namibia regarding access to formal credit facilities. The study also sought to document the difficulties that SMEs have in accessing finances and assess the financial gap that exists between fund providers and SMEs and how it can be narrowed. The analysis provided an e...