The study aimed at credit policies and loan recovery from customers in commercial banks in uganda; a case study of equity bank, Kasangati branch and it was guided by the following objectives; To establish the effect of Credit terms on loan recovery in Equity Bank Kasangati Branch, to assess the effect of credit standards on loan recovery in Equity BankKasangait Branch and to find out the relationship between collection procedures and loan recovery in Equity Bank Kasangati Branch. The study used a cross sectional design. The cross-sectional survey was used because it captures the state of the variable at a particular point in time in different areas of an organization. Therefore, cross sectional involved triangulation (use of multiple data collection techniques simultaneously) i.e., utilizing both quantitative and qualitative approaches at the same time. The findings indicated that credit management policies in terms credit terms,credit standards and Collection Procedures explain 39.7% of the variance in the loan portfolio performance (Adjusted R Square = .392). Results further indicated that Credit Standards (Beta = .443, sig. < .01) were a better predictor of loan portfolio performance than the Collection Procedures (Beta = .303, sig. < .01). The regression model was significant at the 99% confidencelevel. The costs associated with obtaining a loan, that are often incurred prior to disbursement affects both projected cash flow and the borrowers' morale regarding settlement of the facility. The study recommends that Equity bank desist from charging full amount of commitment fee on loanamount every time a new facility is sanctioned to a previous borrower. Where a previous limit is increased upon renewal, only the difference should be charged.

The study will examine the effect of credit risk management on financial performance of Pride Microfinance. The Specific Objectives of the study were to examine the effect of Credit Risk identification, Credit Risk assessment and Credit Risk control on the financial performance of HFB. The study used a descriptive cross-sectional design using both qualitative and quantitative approach to collect data from a sample of 80 respondents. Questionnaire and interviewing guides were used to collect the data. Quantitative data was analyzed using measurement of central tendency and qualitative data was analyzed using correlations and regression analysis techniques. The results of the regression model revealed that risk identification contribute greatly to improving financial performance with a beta value of 0.417. Further still, the results indicated that risk Control comes second in improving financial performance given a beta value of 0.221. Similarly, risk assessment has a relatively lesser contribution in relation to other examined measures of Credit Risk Management Practices on financial performance with beta value of 0.219. The management of the bank should enhance staff capacity to execute objective identification of credit related risks. This is because risk identification has the highest contribution to financial performance.

The study aimed at digitalization and performance of micro finance institutions with a case study of kyebando Sacco and it was guided by the following objectives; To identify the influence of Internet banking technology on the Development of financial institutions, to find out the challenges faced in adoption of digitalization by financial institutions and to establish the possible measures for improving digitalization developments in the financial institutions. The study used a case study design approach. A case study design is method known for obtaining true and comprehensive picture of a social unit, institution or community in order to understand the life cycle of that particular unit more fully. The case study approach was perceived as the most preferable way of obtaining holistic, indepth insights into the topic under investigation. The study also considered both quantitative and qualitative approach. The study also used structured questionnaire, and interviews. The study was carried out within KYEBANDO CO OPERATIVE SOCIETY LTD Gayaza road Sekati zone. A total of 44 respondents were selected based on Krejcie and Morgan (1970) sampling guidelines used the probability stratified random sampling method, and non-probability methods of purposive sampling criteria. The study of the findings indicated that the majority (55.0%) of the respondents strongly agreed that Internet banking had helped institutions to sustain business competitiveness, these were followed by (35.0%) who agreed with it, (5.0%) were not sure while (2.5%) and (2.5%) disagreed and strongly agreed respectively. It is recommended that top managers should employ high degree of concentration on technology use in order to choose the best strategy among competing alternatives to achieving organizational financial goals and set objectives

Globally, the potency of direct tax Andi indirect tax revenues in making funds available for government at all levels to fund public infrastructure projects, education, healthcare, and social services cannot be overemphasized. However, fiscal imbalances triggered by excessive government spending on unproductive consumption at the expense of productive investment in Nigeria has led to low quality of life and stunted growth of the economy. This study investigates theiieffect of direct andiiindirect tax revenue on economici growth iniiNigeria. The study used ex postiifacto researchiidesign. Secondary data were obtained from Federal Inland Revenue Statement, NationaliiBureau of Statistics, and CBN statistics bulletin. The data were subjected to Ordinary Least Square (OLS) model as the estimating techniques. iiThe result showediithat direct taxes (β = 0.2029, p-value = 0.0074) has a significantiipositive impact on economici growth; indirect taxes (β = 0.1229, p-value = 0.0086) has a significantiipositive impact on economici growth. Also, macroeconomic factors (β = 0.2002, p-value = 0.0428) hasiia significant positive impactiion economici growth. The study concluded that the direct and indirect taxes have significant positive impacts on economici growth iniiNigeria. Therefore, iithe study recommendediithat governments should carefully consider the overall burden of indirect taxes on consumers and businesses to mitigate its regressive effects by implementing targeted exemptions or reduced tax rates for essential goods and servicesiiconsumed predominantly by lower-income groups, while policymakers should conduct thorough assessments to determine the optimal tax rates that maximize revenue without hindering business operations.

The study aimed at employee training and development on organizational productivity with a case of mtn uganda and it was guided by the following objectives; To examine the influence of staff training and development on employee performance at MTN Uganda, to evaluate the influence of staff training and development on profitability at MTN Uganda and to establish the relationship between staff training and development on the quality of work at MTN Uganda. The study used a case study research design, which employed qualitative and quantitative data collection methods. The sample size was 123 respondents of which 23 was managerial / supervisory staff while 100 was the operational staff. The purposive sampling technique was used to select managerial staff in order to get in depth information about the problem under study. In addition, stratified random was used to select managers and operational / lower-level staff since this category of respondents comprised of a big number. The constant 2.439, shown that keeping all other factors constant, Organisational Performance will on average decrease by 2.439. The coefficient 6.875 shown that a unit increase in staff training and development average led to 6.875 increases in Work Quality. The p-value (0.00) <0.05 (is statistically significant at 95% confidence level); this implied that; staff training and development had a significant impact on Work Quality. The coefficient 1.049 shown that a unit increase in staff training and development average led to 1.049 increases in Organisational Cost. The p-value (0.00) <0.05 (was statistically significant at 95% confidence level); this implies that; staff training and development has a significant impact on Organisational Cost. All government departments and ministries should prioritize routine training and development of the civil servants to ensure that their workforce is updated with the most recent and relevant skills in their jobs.

In today’s competitive global environment, employee productivity is an essential element of a company’s success. Employee productivity can be significantly hindered by high levels of stress experienced in the work environment. Stress is a universal element that persons from nearly every walk of life has to face stress. Employers today are critically analyzing the stress management issues that contribute to lower job performance of employees. The main aim of the study was to evaluate effects of employees’ stress on organization productivity in Uganda. The study was conducted at Bomah Hotel Limited, Kitgum. Descriptive survey was adopted as the research design. Purposive and simple random sampling techniques were used in selecting a sample size of 30 out of a population of 50 employees. Questionnaires and interviews were used as data collection instrument. From the results obtained, it was evident that there were many stress factors that the respondents endured, and the enquiry proved that stress had an effect on productivity of an organization. Majority of the respondents reported to work under pressure and that they feel uncared for by the organization. The fact that majority of respondents thought of leaving their job, and felt that the organization did not care about them was a reflection of huge dissatisfaction that undoubtedly lowered productivity. It was recommended that Management must conduct an analysis of the organizational mood and climate by assessing the reasons why the employees think Bomah Hotel Ltd does not care about its employees and what they can do to change it. It was also suggested that an Employee Assistance Program be introduced for early identification and intervention on problems so that productivity levels do not decrease.

The study sought to investigate the impact of enterprise planning in small businesses in Uganda. The study addressed the following objectives: to describe the socio-demographic characteristics of the respondents, to examine the relationship between enterprise planning on growth of small business enterprises in Maganjo. In addition, to examine the other factors that affect the growth of small business enterprises in Maganjo and the to identify the challenges that are faced by small business enterprises in Maganjo. The study used a descriptive-correlation research design with both qualitative and quantitative methods of data analysis. The key findings indicated that 15 (50%) of the respondents agreed, 10 (33.3%) disagreed, and 5 (16.6%) were not sure. This implies that the majority of the respondents (50%) agreed that enterprise planning is a key to success. Pertaining to whether enterprise planning is a tedious activity, 50% of the respondents agreed that it is tedious; this implied that enterprise planning is not an easy thing. 10% disagreed and 5% were not sure. The majority of the respondents 66.6% agreed that it is good to plan for any business and the rest of the samples/respondents (16,6& and 16.6%) disagreed and were not sure respectively. This implies that it is good to plan for a business. Similarly, 80% of the participant ranked lack of finance as the major constraints to the growth of their business followed by high taxes, which recorded 70%. Competition and low sales were ranked as the 3rd major constraint to the growth of SMEs with 60%. The researcher therefore concludes that enterprise planning has an impact on growth of small-scale enterprises and recommends Managers, owners, government and other stakeholders should come up with a policy framework aimed at promoting and supporting micro, small and medium enterprises especially in their initial stages in order to ensure their survival.

The study aimed at external auditing activities and fraud prevention in the public sector in uganda with a case study of mayuge district local government and it was guided by the following objectives; To examine the relationship between statutory audit and fraud prevention in Mayuge district local government, to analyze the relationship between continuous audit and fraud prevention in Mayuge district local government and to assess the relationship between forensic audit and fraud prevention in Mayuge local government. This study used a research design called descriptive survey. Descriptive survey research designs are employed in exploratory and preliminary studies to permit the study to collect information, summarize, present and construe for the principal reason of clarification (Orodho, 2012). The research was suited within the provisions of descriptive survey research design because the researcher gathered data andreport the state in which things were without changing any variables. The study population for this project consisted of the staff of Mayuge district local government, totaling 210 officers. The findings shown that the correlation between thecombination of all the three constructs of ICs (statutory audit, forensic audit and continuous audit) and fraud prevention gives a multiple correlation coefficient P=0.000 N=22, r= 0.763**. The relationship was statistically significant at 95% confidence level since p-value (Sig.) was less 0.050 (=0.000). This implied that there existed a strong relationship between external auditing and the fraud prevention in Mayuge district local government. The board and directors should bind that external auditing systems are viewed as a collective responsibility of all staff members of Mayuge district local government by creating a structure that enhances the sustainability of good working relationships between management and operational staff, thus boosting better channels of communication.

The study aimed at external auditing and the financial performance of Ssubiryo micro finance, kampala and it was guided by the following objectives; To determine the effect of verification of accounting data and financial performance of organization in Kisubi, to determine whether or not external auditors exercise professional ethics and competences while auditing organizations in Kisubi and to ascertain the effect of internal control on the performance of organizations in Kisubi. The descriptive design was adopted, which aimed at examining the impact of external auditing on the financial performance of organizations in Uganda. A descriptive research design was adopted for the study since it focuses on the people as well as their attributes which enable the investigator to understand and examine the influence of external auditing on financial performance. This was achieved using a survey questionnaire, observation schedule, and document analysis. The study population will concentrate on accountants, auditors, Managers and employees in Ssubiryo Micro Finance. From the findings, the responses on the effect of Verification of Accounting data on the performance of organization were, 48% conceded/agreed with a frequency of 83, 35% strongly agreed with a frequency of 61, 10% were uncertain with a frequency of 18, 5% disagreed with a frequency of 9 and 2% strongly disagreed with a frequency of 3 hence stipulating a total frequency of 36 174. There is need for the external auditors to continuously update themselves with the changing times and technologies and sharpen their skills. By applying skills to the most critical points, building personal and professional credibility and recognizing and responding to the needs, external auditors can become indispensable thus speeding good governance and enhancing efficiency of external audit.

The study aimed at financial institutions and rural development in Isingiro district with a case study of Isingiro municipality and it was guided by the following objectives; To investigate the indicators of contribution of financial Institutions in Isingiro Municipality, to analyze the extent to which financial institutions has contributed to rural development in Isingiro Municipality and to Find out the relationship between financial institutions and rural development in Isingiro Municipality. The study used a cross sectional study design. The researcher used this design because it was inexpensive and takes a short period of time to collect data only once. The study was conducted of a large population size with keen observation of ethical aspects during data collection process. The researcher employed both qualitative and quantitative approaches to investigate influence of financial institutions on rural development. After collecting data, data is raw in form, hence needs for analysis so as to facilitate meaningful generation of the information through different approached as below; Quantitative data was coded, analyzed using SPSS tool for data analysis that generates and gives quick results hence the researcher completed the research within a short period. From the findings, there was a significant relationship between Financial Institutions and rural development in Isingiro Municipality since the 0.073 was greater than 0.05 at 1% percent confident level. From the result obtained above, this meant that when people save with financial institutions, the rate of growth will improve among the population living within Isingiro Municipality. A common approach, to be followed in a large number of countries is to build linkages between these informal organizations like Sacco’s and the formal organization sectors. Through these linkages, members of the saving groups can access a wider range of formalized financial services