The study aimed at taxation and performance of small and medium enterprises in Nakawa divisionKampala district and it was guided by the following objectives; To determine the relationship between tax compliance and the performance of SMEs in Nakawa Division, Kampala, to establish the relationship of tax rates and the performance of SMEs in Nakawa Division, Kampala, to examine the relationship of tax incentives and the performance of SMEs in Nakawa Division, Kampala, to evaluate the relationship between taxation and the performance of small and medium enterprises of SMEs in Nakawa Division, Kampala. The study population would be concentrated on SME owners with in Nakawa Division, Kampala. The study area is limited to Nakawa division since the majority of the SMEs are established in urban areas. Nakawa division has a population of 318,447 (JMP, 2017) and 1000 registered SMEs (UBOS). The study findings revealed that the majority of the respondents agreed (mean = 4.39; SD = 0.867) that tax incentives for SMEs have lowered the operational costs associated with the payment of taxes for small and medium enterprises. Tax incentives, investments, and performance of SMEs are closely linked. This was confirmed by most of the respondents as highlighted by the mean score of 4.53 and standard deviation of 0.641. During the study, it was found out that in order to promote the performance of SMEs in Nakawa Division, Kampala. Uganda’s, primary consideration should be given to strengthening the system of taxation through having a simplified system of taxation that can support SME tax payers to meet their tax duties and thus reduce the burden of tax compliance within SMEs.

The study aimed at teaching aids and teacher performance in primary schools and it was guided by the following objectives; To analyze the effect of visual teaching aids on teachers’ performance at Buyanja primary school, to examine the effect of audio aids on teachers’ performance at Buyanja primary school and to assess the relationship between visual-audio aids and ‘teachers’ performance at Buyanja primary school. A cross sectional survey design was used in the study based on both quantitative and qualitative research approaches, because according to Kotharin (2004) cross sectional research describes an existing relationship between variables. From the findings of the study, 118 (60%) strongly disagreed to the assertion that there was a negative relationship between visual teaching aids and the teachers’ performance, 65 (33%) agreed and 10 (5%) were not sure. This therefore affirmed the fact that there was a negative relationship between visual teaching aids and the teachers’ performance. Finally, it can also be observed that 147 (75%) of the sample strongly agreed that there was no relationship between visual teaching aids and the teachers’ performance, 39 (20%) agreed to the assertion and 10 (5%) disagreed. The researcher recommends all teachers should be facilitated to have all the teaching aids whenever they are teaching.

The study was set to examine the effect of auditing practices on financial performance of commercial banks in Uganda. The objectives, to investigate the relationship between risk management and financial performance of centenary bank, to determine the relationship between control activities and financial performance of centenary bank, to assess the relationship between monitoring activities and financial performance of centenary bank and to determine the relationship between auditing and financial performance of centenary bank. The study was conducted using statistical research design of correlation and regression. This design was selected because the researcher intended to establish facts that already existed as opposed to research. The data was collected from the respondents using the questionnaires from 35 respondents of the bank. The study concludes that risk management has a significant role on the financial performance of centenary bank, the study on the second objective concludes that although control activities have impacted positively, there is still high degree of fraud and errors that has hindered effective operation of the bank. The third objective conclude that monitoring activities has a significant role on financial performance of the bank, The fourth objective conclude that auditing has an effect on financial performance of centenary bank, enhancing the communication within the organization, increase effectiveness in credit control, improve marketing activities of the organization and detection of failure for redress in the organization. The study recommends that the management of commercial banks should keep organizing seminars and workshops where auditors must have sufficient proficiency and training to carry out the tasks assigned to them. The auditors work must be carefully directed, supervised and reviewed. The amount of supervision required corresponds to the experience and skills of the auditor.

The purpose of the current study was to establish the effect of cash management practices on the performance of micro finance institutions in Uganda while taking a case study of Equity bank in Nakulabye branch. The specific objectives was to establish the various cash management techniques used by equity bank, to determine the Benefits of cash management practices on financial performance, to find out the relationship between cash management and financial performance .the research study employed descriptive research design which enabled the research to come up with relevant information that was required .under this design ,both qualitative and quantitative data collection techniques were employed .the researcher also worked with a sample size of 25 respondents who actively participated in the study .Being on the findings obtained from the study under the data presented in chapter four, it was found that the company has adopted digitalized methods of the managing finance hence this has helped in reducing on the hidden costs more so, the study revealed that proper cash managed by the financial institutions increases on the profit margin realized. From the summary of the findings above, it can be concluded that the application of cash management technique by any financial institution facilitate the smooth operation and the expansion on the organization the role of records keeping makes an organization attain its goal should be effective by having active support for budgeting process from the top management, clear stated daily transactions and forecasting standards. But organization should be carefully in setting the goals for the financial year by making sure that those goals must be achievable in order to avoid wastage of resources. The researcher recommends that the system that has been designed can be installed in equity banks Information Technology System so as to enable Equity Bank achieve its goals, objectives and mission statement. The policy and procedure manuals together with the designed system should strictly be followed if they are to achieve service quality and customer satisfaction as service providers.

The study aimed at the effect of computerized accounting system on organizational productivity and it was guided by the following objectives; To assess the Importance of computerized accounting system in the organization, to assess the effect of computerized accounting system on organizational performance, to assess the challenges encountered with the use of computerized accounting systems at Arua District Local Government and to examine the relationship between computerized accounting system and organizational performance. A qualitative method was used to explore computerized accounting system through an organizational level by reviewing the perceptions and practices of communication business leaders, accountants and auditors who have had at least1 year of proven success with computerized accounting systems. The study employed both statistical and non-statistical sampling techniques. Statistical sampling techniques include random sampling, systematic and cluster sampling where by the respondents were grouped into different clusters mainly; The chief Administrative Officer, Deputy Chief Administrative Officer, Principle Human resource, Chief Finance Officer, Accounts Assistants other departments and operational staff. From the findings, the researcher requested respondents to rate the organization performance. The results indicated that organization performance ranged from 45% to 99% and about 76% on average. This meant organization had a good performance on average. This performance was consistent with the stated response regarding the agreement that Computerized Accounting System increases organization performance. Government has to set policies, strategies and programs that enable majority of the people to get education. Education is a key to productivity. The use of computerized accounting system requires someone with computer knowledge and accounting knowledge.

The study aimed at the effect of product quality on competitiveness of small medium-sized enterprises (smes) in western Uganda; reflection on Igara tea factory, in Bushenyi district And it was guided by the following objectives: To assess the relationship between product quality and the competitiveness of SMEs in Western Uganda, to evaluate the relationship between Supply chain management and the competitiveness of SMEs in Western Uganda, to evaluate the relationship between Quality control and the competitiveness of SMEs in Western Uganda and to evaluate the relationship between Manufacturing process and the competitiveness of SMEs in Western Uganda. From the findings, the indicated a moderate positive correlation between the two variables. As the value was positive, it suggested that there was a tendency for better manufacturing processes to be associated with higher levels of competitiveness among SMEs. The correlation coefficient was statistically significant at the 0.01 level (2tailed), with a p-value of 0.000. This meant that the likelihood of observing such a correlation due to chance alone was very low. Upon the findings, SMEs should prioritize implementing robust quality assurance systems to ensure consistent product quality. This may involve establishing quality control processes, conducting regular inspections, and implementing quality management systems such as ISO standards. By focusing on quality assurance, SMEs can minimize defects, maintain product consistency, and meet customer expectations.

The study was carried out to find out the impact of taxation policy on the performance of small business enterprises in Uganda, taking a case study of Nakawa central market. The study aimed at assessing the relationship between taxation policy and the performance of small business enterprises in Nakawa division, finding out the effect of taxation on the profitability of small business enterprises in Nakawa division central market. The study applied both qualitative and quantitative research designs where interviews and questionnaires were used. Data was collected from both primary and secondary sources. Data was processed and analyzed using formal tables, pie charts, narratives texts, and correlation to find out the relationship between taxation policy and the performance of small business enterprises. A total of 60 respondents were considered out of the entire population in the market. The testing of the relationship between the variables was tested using Pearson correlation coefficient. This was used because the taxes and business performance were numerical. From table above, it is clearly indicated that there is a strong relationship between performance of small-scale businesses and the average amount of tax paid in Nakawa market. This indicated by positive results of Pearson Correlation, where r = 0.811, p<.01. It therefore implied that taxation strongly affects the performance of small businesses and tax assessors should always do their performance before taxing them. Recommendation on the effect of taxes included; improvement on the method of collecting taxes, educating the business community about the different tax rates, introducing a scheme that allows tax payers to pay the tax obligations in installment, and finding a way of assessing the tax the SBs should pay early in the financial year in order to give enough time to the business to pay their duties rather than make an assessment and demand for payment spontaneously.

The study investigated the effect of unemployment on economic growth of communities in Uganda. The major objective of the study was to examine the effect of unemployment on economic growth of communities in Uganda period. The specific objectives are to examine the trend of unemployment in Uganda, to estimate the relationship between economic growth and unemployment in Uganda. The study used secondary data from the International Labour Organisation for the unemployment data and Uganda Bureau of Statistics for the GDP data. The data was then analysed and presented using OLS, Augmented Dickey Fuller test to test for the presence of the unit root, the Johansen cointergration test was employed to test the existence of the long run relationship between economic growth and the independent variable which is unemployment. The null hypothesis of the study was that there was autocorrelation at lag order. If at a specified lag, the Calculated p-value was less than Critical (p<0.05), rejected the null hypothesis and concluded that there was autocorrelation. From the findings of the the residuals were not serially auto-correlated since the p-values were greater than critical value (p>0.05).

The study aimed at the impact of commercialisation of fishing on gender roles, among lake Victoria shore fishing communities of uganda and it was guided by the following objectives; To examine the influence of culture on women and men’s participation in the commercialised fisheries sector, to find out how the commercialising of the fisheries sector has affected the traditional gender roles in the household and the wider community and to analyse the benefits derived by men and women from the commercialised fisheries. The study employed qualitative and quantitative research approaches/models. The qualitative approach was used to complement quantitative methods as a way of obtaining in depth information beyond what an ordinary survey could elicit. The study population involved fishermen, Beach Management Unit (BMU), local leaders and cultural leaders. Their views represent the views of the target population. Fishermen were selected because they are major stakeholders in the day to day running of the fishing activities in Katosi, therefore, they were in position to share their experiences. The sample size of the study involved (80) respondents of which (10) of them were the Beach Management Unit officials, (15) local leaders, and 55 were the local fishing communities. From the findings, most of the female in Katosi (12%) named inadequate capital as the most important limitation to men. For Katosi, culture was cited as the second most important constraint named by 20% of all women and 3% of the men respondents, reduced catch was named as the third most important constraint (11%). Revelations from in-depth interviews indicated that the Katosi theft situation is complicated and allegations of thieves disappearing to the nearby islands were rife. There is need to revive and promote cooperative fishing and marketing and therefore, cooperatives need to be promoted not only for socio-economic expediency but also for the fact that they can promote collective bargaining and provide useful channels for government to propagate ideas to the grassroots.

This research study focuses on the impact of emergency education on refugee settlement camps in West Nile Region, Uganda. It analyzes the strengths, weaknesses, opportunities and threats of different types of educational opportunities provided by the selected international humanitarian agencies and how it is impacting on the refugee children studying in the schools and learning centres at Dzaipi camp. Methods of data collection involved reviewing existing documentaries and reports. The main literatures reviewed are; Interagency Emergency Assessment Report, January 2014; West Nile Profiling Report, July, 2019; Uganda Education in Emergencies, February, 2018; The United Nations High Commissioner for Refugees, UNHCR, 2018; Uganda Strategy for Refugee Education, 20152019; Global Survey on Education in Emergencies, February, 20016; Report on Education for Refugees by Windle Trust UK, 2015-2016; United Nations International Children’s Education Fund, UNICEF, 2018 and Uganda Humanitarian Situation Report, April, 2019. The information gathered was used to publish this dissertation report with a focus on emergency education to the children of refugees in Dzaipi camp of Adjumani district.