The study aimed at taxation and the development of small businesses in uganda, a case study of Iganga district and it was guided by the following objectives; To examine the relationship between tax compliance and the business development of small businesses in Iganga district, to assess the relationship between tax rates and the business development of small businesses in Iganga district and to analyze the relationship between tax incentives and the business development of small businesses in Iganga district. This study adopted a design known as cross-sectional analysis. The research was suited within the provisions of cross-sectional research design because the researcher gathered data and report the state in which things are without changing any variables. The study population concentrated on Managers and employees of small businesses in Iganga District. The study area was limited to this one SB in Iganga district since the majority of the small businesses are established in urban areas. The findings revealed that tax incentives (Beta= .459, Sig. < .000) was a better predictor of the performance of SB’s and this was followed by tax rates (Beta = .311, Sig. < .005), and lastly tax compliance with (Beta=.171, Sig.<.031). This implies that strengthening and improving the existing taxation policies relating to tax compliance, tax rates and tax incentives, the performance of small businesses will improve in Uganda. During the study, it was found out that in order to promote the performance of small businesses in Similarly, the findings from interviews indicated that as a result of tax incentives, businesses have benefitted from tax exemption like With Holding Tax exemption and issued with a tax exemption certificate from URA since such businesses have demonstrated a good track record of paying the taxes on time.

Soil erosion has resulted to high pressure on agricultural production in Bwaise in Wakiso district in many areas. This study therefore addressed the following objectives: to describe the socio-demographic characteristics of the respondent’s, to examine the effects of soil erosion on the agricultural productivity of rice growing in Kadato sub county, in addition, to examine the causes of soil erosion in the study are (Kadato sub county) and the to identify the intervening measures that can help to reduce or minimize the impacts of soil erosion in the study area of Kadato sub county. The study hypothesized that there is a significant relationship between soil erosion and agricultural production, Wakiso District. Statistical data analysis was performed with the aid of SPSS. Frequencies and Percentages were generated at univariate level, correlations were done a t bivariate level and regression performed at Multivariate level. Key findings indicted that the following factors led to soil erosion in Bwaise over grazing (13.5%), heavy rain falls (27%), Deforestation (46%) and lastly poor farming methods (13.5%). However, these are intervened by the following measures re afforestation (99.9%), conservation tillage (67.5%), sustainable farming practice (90.5%) and lastly wind breakers (87.7%). This implied that there was a strong negative correlation (r = -.512) between soil erosion and agricultural production. The researcher therefore recommends that there should be a massive sensitization of the general population on the dangers of soil erosion in that the population should be aware of it so that they can adjust and minimize the human causes and modern and sustainable farming methods which are less harmful to the environment should be adopted and be implemented in order to avoid the risks of erosion and its effects.

This study investigated vocational skill acquisition as a determinant of entrepreneurship development among home economics graduates in Lagos State, Nigeria. Two hypotheses were raised and tested respectively. The study adopted a correlational research design. The population of the study consisted of 8,861 home economics graduates in Lagos State. A sample size of four hundred and forty-three (443) respondents was drawn using proportional sampling techniques; the respondents were made up of 112 rural and 331 urban based home economics graduates. The instruments tagged "Vocational Skill Acquisition Questionnaire (VOSAQ) and Entrepreneurship Development of Home Economics Graduates Questionnaire (EDHEGQ)" were used to obtain data for the study, which was pilottested and a reliability coefficient of 0.84 and 0.85 were obtained. Data collected were analyzed using Pearson product-moment correlation coefficient to test the hypotheses at 0.05 level of significance. Findings from the study revealed that there was a relationship between vocational skill acquisition and entrepreneurship development among home economics graduates and that there is a significant relationship between vocational skill acquisition and entrepreneurship development among rural and urban based home economics graduates. It was recommended among others that: there should be some form of genuine school work-based learning in vocational skill acquisition as part of the curriculum of home economics in higher institutions.

The study examined the relationship between working capital management and financial performance. The study applied a cross-sectional research design and a quantitative research approach. The study selected a sample of 242 secondhand car trading companies from 628 by simple random sampling. A structured questionnaire was used to obtain data from either an accountant or business owner. Validity of the instrument was by expert judgment while reliability was by Cronbach alpha coefficient. This study further applied confirmatory factor analysis to identify the measures which were perceived as good measures for the constructs. The study obtained Cronbach’s alpha coefficient to check for the internal consistency of the scales. Out of 242 second hand car trading companies, the study obtained responses from 192, giving a response rate of 79.3%. The attained response rate is above the minimum acceptable coverage of 70% for considering the results fit for generalization. Data analysis was carried out using SPSS (v20) to extract frequency tables, descriptive and inferential statistics for presentation and interpretation. The study found a positive relationship between working capital management and financial performance. Regressed results obtained that jointly working capital management and risk management are significant predictors of financial performance. Risk management was found as the better predictor. The study concluded that risk management and working capital management are among the key factors that affect financial performance among secondhand car trading companies. The study also observed secondhand car trading companies would financially perform much better if concentration is directed towards risk management. Accordingly, the study recommends; risk assessment, risk mitigation, risk monitoring and control.