This study focused on risk assessment and sustainable procurement practices in UNRA as viewed by the respondents. In this study the risk assessment (measured by work environment, system of work and foreseeable conditions attributes) was the independent variable and sustainable procurement practices (measured by organizational structure, organizational resource capacity and cost of sustainable procurement attributes) was the dependent variable. The study used cross sectional design which enabled the researcher to draw the samples from the population over a short period of time. The study focused on the respondents from different departments of UNRA. Each of the departments was used as a cluster in which stratified random sampling was used to select the respondents from all layers in the cluster. Primary data and secondary data collection methods were used. Quantitative methods were used to collect and analyze the data. From the findings, it was observed that all the predictors were good and significant, with work environment being the best predictor because it had the highest Beta value (.308). This is further supported by the sig. values (p = .000 < .001), followed by foreseeable conditions with Beta value (.355), p=.000<.01 and systems of work with Beta value (.272), p=.000<.01 respectively. It was recommended that work environment be given priority, though, systems of work and foreseeable conditions also significantly contributed to sustainable procurement practices

This research report study aimed to investigate the “impact of rural-urban migration on social and economic development in Uganda. A case study of Kayunga district”. Questionnaires were used to collect data under a case study research design. Qualitative and quantitative means were used to analyze the data. The objectives of the study used were; To understand the driving forces behind rural urban migration in Uganda, to examine the effects of rural urban migration on social-economic development in Uganda, to identify the benefits of rural urban migration on social and economic development in Uganda. To achieve this objective, the study sampled 40 respondents because it is large enough compared to the study population, the respondents were selected using simple purposive sampling method, it was important because it gave the researcher freedom to select certain respondents with in-depth knowledge regarding the issue under investigation. In their response as to whether employment opportunities were a driving force behind rural-urban migration, 50 % of the respondents strongly agreed to the statement, 25% agreed, 7.5% remained undecided, while 12.5% disagreed and 5% strongly disagree. This was an indication that most respondents in in Kayunga district were in agreement that search for employment opportunities had pushed people to move from rural to urban areas in search of jobs since many people have the perception that better jobs are in urban centers thus rural-urban migration. From the recommendations, the poverty reduction strategy paper of the country should incorporate the conditions where rural-urban migration can enhance rural development and reduce poverty. In the poverty reduction strategy paper of the country, rural-urban migration is considered an undesirable incidence.

This study looked at the impact of tax evasion and tax avoidance on the economy; a case study of Kalerwe market. The purpose of this study was to examine the impact of tax evasion and avoidance on the economy using Kalerwe market as the case study. This study was guided by three main objectives that is, to examine the impact of smuggling on the economy a case study of Kalerwe market, Kampala district, to assess the effects of false tax returns on the economy a case study of Kalerwe market, Kampala district and to evaluate the relationship between legal loopholes and the economy a case study of Kalerwe market, Kampala district. The study used descriptive research design. On top of this the design exploited both qualitative and quantitative approaches. Qualitative approach included the use of interviews, while quantitative approaches involved the use of descriptive statistics generated with frequency tables, graphs, and Charts. These approaches adopted to enable the researcher to get and analyze relevant information concerning the impact of tax evasion and tax avoidance on the economy. The table 1 above indicates that 51.4% strongly agree, 45.8% agreed, 2.8% of the respondents are not sure yet none of the respondents disagree or even strongly disagrees with the point that tax evasion generates investment distortion. From the findings, tax evasion and avoidance reduced government income leading inability to create employment for youths and social services represented with the following statistics 44.3% strongly agree, 51.4% agreed, 0.0% not sure, 4.3% disagreed and 0.0% strongly disagreed. Further still, the table above indicates that 40.0%, strongly agreed, 32(45.8%) agreed, 2(2.8%) are not sure, 6(8.6%) disagreed and 2 (2.8%) strongly disagreed that the vices of tax evasion and tax avoidance have caused national budget deficits. The statistics also show that 37(52.9%) strongly agree, 29(41.4%) agreed, only 1(1.4%) is not sure, 3(4.3%) disagreed and 0(0.0%) strongly disagree tax evasion and avoidance have led to increased money in circulation paving way to inflation. Public awareness is highly necessary, where there is proper knowledge at the disposal of the people, they will understand that tax payment is their moral right and civic responsibility. In other words, the practice of tax morality will be a lifestyle and willingly taxes will be paid without the effort of the government to force compliance. Received: 14.10.2023 Accepted: 20.10.2023 Published on: 30.10.2023 Corresponding: Author: research.miu.ac.ug/publications 168METROPOLITAN JOURNAL OF SOCIAL AND EDUCATIONAL RESEARCH ISSN: 1813-4270 Vol. 2 Issue 7, October - 2023, Pages: 167-177

This research report study aimed to investigate the “tax policies and tax compliance on small and medium enterprises of Nakawa division”. Questionnaires were used to collect data under a case study research design. Qualitative and quantitative means were used to analyze the data. The objectives of the study used were; to examine the relationship between tax awareness and tax compliance on small and medium enterprises in Nakawa division, to determine the effect of tax administration on performance of small and medium enterprises in Nakawa division, to evaluate the relationship between tax assessment and tax compliance on small and medium enterprises in Nakawa division, to assess the relationship tax policies and tax compliance of small and medium enterprises in Nakawa division. To achieve this objective, the study sampled 60 respondents because it is large enough compared to the study population, the respondents were selected using simple purposive sampling method, it was important because it gave the researcher freedom to select certain respondents with in-depth knowledge regarding the issue under investigation. The study findings shown that tax compliance significantly affected the performance of SMEs in Nakawa division since pvalue (.000) was less than the significance level. The correlation coefficient was (0.55) which implied that there was a moderate positive relationship between tax compliance and the performance of SMEs. Therefore, according to the results, tax compliance had a statistically significant moderate positive effect on the performance of SMEs. From the findings it was recommended that tax administration should reduce criminal aspects of tax evasion with well know tax measures. Further, tax administration should use current tax reform to reduce tax complexity with Tax authorities should focus and help taxpayer during filing taxes returns information.

The study aimed at taxation and business performance of small and medium sized enterprises in uganda; a case study of Rubaga division, kampala and it was guided by the following objectives; To examine the relationship between tax compliance and the business performance of SMEs in Rubaga division, Kampala, to assess the relationship between tax rates and the business performance of SMEs in Rubaga Division, Kampala and to analyze the relationship between tax incentives and the business performance of SMEs in Rubaga Division, Kampala. The study population concentrated on Managers and employees of SMEs in Rubaga Division. The study area was limited to this one SME in Kampala since the majority of the SMEs are established in urban areas. The correlation coefficient (.827) reveals that the study variables have a strong positive relationship with the performance of SMEs. Thus, the study variables explain 68.4% of the performance of SMEs in Rubaga Division, Kampala, Uganda. The findings revealed that tax incentives (Beta= .459, Sig. < .000) was a better predictor of the performance of SME’s and this was followed by tax rates (Beta = .311, Sig. < .005), and lastly tax compliance with (Beta= .171, Sig. < .031). This implied that strengthening and improving the existing taxation policies relating to tax compliance, tax rates and tax incentives, the performance of SMEs will improve in Uganda. The study recommends that the government of Uganda should design an effective tax rate in such a way that it is not based on the taxable profits as demarcated in the law but on an economic measure which includes the impact of the tax base. This will lower the cost of production for the goods and services which will eventually ensure favorable prices for the goods and services being provided to the customers and thus increase sales turnover and the performance of SMEs in Uganda.

Taxation in Uganda is based on system that existed in Britain as it was a British colony. This also applied to other colonies elsewhere and for East Africa, one tax system operated under British administration. This process began in 1900 with the hut tax regulation which imposed a standard charge for every hut/dwelling. All taxes including income tax came under the umbrella of the URA. The study was guided by the following objectives; To establish the types of taxes levied on small and medium sized enterprises in Kyotera Town Kabira sub county central Division, to determine the relationship between income tax and profitability levels of SIME's in Kyotera Town Kabira sub county central Division and to assess other factors that affect the profitability levels of SMEs in Kyotera Town Kabira sub county central Division. The study population mostly comprised of Vendors and traders of small-scale businesses (SSBs) in Kyotera town. The target population is estimated to over 50.000 vendors/traders in Kyotera town, of whom approximately 70 percent are women. The data was collected from the 1,000 respondents (small scale business owners) from Kyotera town. The From the findings, 88% of the taxes and Profitability of SIME"s in Kyotera town in Kampala central division was represented by the R2=0.88. This therefore meant that other factors not studied in this research contributed 12% of the accountability giving room for further research to investigate the other factors (12%) that affect tax imposition on SMEs. URA should improve on the methods of collecting taxes by designing and updating simplified system, simplicity of the system; the government should harmonize the tax base by defining sanctions for taxpayer's non-compliance.

This study was to examine the domination of male gender in burial ritual performance among the Acholi people in Gulu district. The study specifically looked at the various forms of burial practices among the Acholi, the role of men in the burial ritual performance among the Acholi people in Gulu district and the reason why men dominate the burial ritual practices among the Acholi . The researcher adopted a descriptive cross-sectional survey designed where quantitative and qualitative data are collected from the sample selected and generalized. The research indicated various forms of burial practices among the Acholi people among the key finding was that when the person dies of a disease classified as gemo (bad spirit), then the burial practices change. The body is not touched and is buried outside or at the edge of the village. It was also found out that the burial of child takes the following forms; normal child who dies natural death, say diseases; burials of abnormal child (rubanmga); burial of twins odoch (Ojok) and the burial of a child who dies of ( two gemo ) like measles and others. The research also established that the first born child takes different burial stile for example the first born children buried while seated in the grave with the leave of fig tree (pot pwoyo) . A chief (won bul) is buried with a sack of cattle hide. The key findings revealed that major roles of men in burial practices among the Acholi people include digging of graves carrying the dead bodies washing dead bodies, leading prayers, making shelters for the mourners and killing animals for cleaning ritual, mainly because men are traditionally considered traditionally superior to women. It was there for concluded that the concept of decent burial is simultaneously being understood and practiced however there are indeed many changes among the Acholi people where the LRA war has led to loss of lives of so many people .

The study aimed at investigating the level of independence of journalism in Uganda. It explored the challenges the media professionals practically go through and face in the process of carrying out media work and practicing their profession in Uganda. And secondary, it identified how both the existing and newly proposed laws impact on journalism freedom in Uganda while drawing from the domestic, national, regional and international laws. Qualitative methods were used in this research with interviews and current analysis being central. From the findings, it was evidenced that 56.7% of the respondents agreed that there was lack of trust in news, 53.5 % of the respondents agreed of unstable job market, 44.5% of the respondents agreed that there was navigating remote work during the pandemic, 57.7% of the respondents revealed that balancing the digital landscape is also the challenge in work environment in journalism 76.9 of the respondents disagreed with the statement of balancing the digital landscape, 88.4 %of the respondents agreed that next media face negative attitude. The government should improve the roads in the country. This can be done through rehabilitation of the existing roads and constructing other new roads in the rural areas of the country. This will improve the activities of journalists by making movement of the journalists easier in different parts of the country

The study established the extent to which working environment impacted on staff performance of Sheema District Local Government. Objectively, it established the relationship between the use of job aid and employees’ performance, the relationship between supervisor support and employees’ performance and determined the relationship between physical work environment and employees’ performance in Sheema District Local Government. The researcher used a correlational design so as to establish the extent to which working environment will impact on staff performance and used both quantitative and qualitative methods. The study population comprised employees, heads of departments (departments of; finance, health, community-based services, education and works), and secretaries at Sheema District Local Government. According to findings, there is significant positive correlation between Pay and Benefits and employee performance and the work environment is positively related to employee performance. The is a correlation coefficient between Training and Achievements and employee performance and managerial support is positively related to employee performance, which indicates strong, positive association. Supervisory support and performance were significantly related. Co-Worker Support was related to employee performance, as there was a significant relationship between Target/goal achievement and employee performance. Conclusively, the most important resource for an organization is the human resources who are the employees and the type of work environment in which they operate will determine whether they perform or not, it’s through the performance can be realized. Fair compensation motivates employees to work harder and improve their performance and management styles can highly influence performance of employees, through training and development in order to attain the desired skills and knowledge needed to perform their duties. The researcher recommended a need to set in place better reward systems that motivate the employees to work, Sheema Local Government should come up with transformational leadership styles encompassed of ideals, influence, inspirational motivation, intellectual stimulation and individualized consideration and ensure that the workplace environment is comfortable enough to support employee performance by improving the working conditions. Also, employee performance at Sheema Local Government should be given serious attention by the mobile telecommunications firms.

This research report study aimed to investigate the “impact of workplace diversity on employee performance in an organisation. a case study of Rukungiri town council, Rukungiri district”. Questionnaires were used to collect data under a case study research design. Qualitative and quantitative means were used to analyze the data. The objectives of the study used were; To establish the effect of internal work place diversity dimension on performance of public organizations in Rukungiri town council, to examine the effect of educational background on employee performance in Rukungiri town council, to establish the relationship between customer satisfaction and employee performance in Rukungiri town council. The study sampled 38 respondents because it is large enough compared to the study population, the respondents were selected using simple purposive sampling method, it was important because it gave the researcher freedom to select certain respondents with in-depth knowledge regarding the issue under investigation. In their response as to whether internal work place diversity like age, gender increased employee satisfaction and fosters better positive attitudes and behaviours, 53% of the respondents strongly agreed to the statement, 26% to agreed, 9% remained undecided, while 5% disagreed and 9% strongly disagreed. This was an indication that most employees in the public sectors were in agreement that age and gender increased employee satisfaction and fosters positive attitude and behaviours. There is also need for an extensive training to be carried out among the managers not only in the human resource department but across the ministries. This is because the management has a significant role that they need to play in incorporating diversity management.