The study investigated the effect of implementation of the revenue enhancement plan on service delivery in Butiaba sub county, Buliisa district, Uganda. The study adopted a cross sectional and correlation survey design complemented with a qualitative and quantitative approach. The study population was 176 and 124 formed the sample size selected using the purposive and simple random sampling. Information was elicited using questionnaire, interview and documentary review checklist. A response rate of 63% was obtained as recommended by Amin (2005). Key findings suggested a positive significant relationship between implementation of the revenue enhancement plan and service delivery (0.342**). The study concluded that local community had less knowledge about revenue management and needed sensitization; de-motivated BSC staffs underperformed assignments and recruitment at the BSC was influenced. It was recommended that logistical support should be provided to the revenue assessment team; budget and clearly identify un tapped revenue sources; conduct more community dialogue meetings and the need for a more autonomous hiring process.

The study aimed at increased sand mining and wetlands sustainability around lwera wetland in lwera village, Kalungu district and it was guided by the following objectives; To determine the contributions of sand mining to the livelihoods of local residents and surrounding communities around lwera village, to find out the implications of sand mining on the existence of wetlands around Lwera and neighboring communities and to identify the different awareness used by local people to protect Lwera wetland despite increased approach to wetland. The target population of the study was 50 respondents of which 40 were sand miners in Lwera area, 5 local authorities from the district and 5 officials from the environmental office. The sample was drawn from residents operating and living in and around Lwera wetland. Other persons to be interviewed are Kalungu district local government officials from the natural resources department. From the findings, the R value of 0.843 indicated a high degree of correlation between sand mining and its impact. Around 84.3% of the variations in impact can be explained by sand mining. The R square value of 0.710 suggested that approximately 71% of the total variations in the dependent variable (impact) was explained by the independent variable (sand mining). The adjusted R square value of 0.707 supported the high predictive accuracy of the model. The standard error of estimate (0.27958) indicated a low error in prediction by the model. The unstandardized regression coefficient B value for sand mining was 0.209247. This meant that for every 1 unit increased in sand mining, its impact increases by 0.209247 units on an average. Upon the recommendations, strict laws should be put and implemented to control the encroachment of wetlands especially to those who carry out sand mining using non recommended methods such as open cast mining.

Small and medium sized enterprises (SMEs) play a crucial role in economic development, both in developing and developed countries. The study examined a wide analytical view on the question of interest rate charged by commercial institutions on profitability and growth of SMEs in Uganda a case study of selected SMEs in Kaharo subcounty Kabale District. The purpose of the study was to assess the effect of interest rate charged by commercial institutions on profitability and growth of SMEs in Kaharo sub-county Kabale District, Uganda. The specific objectives of this study were to: identify the determinants of Profitability in SMEs in Kaharo sub-county Kabale District, Uganda, find out the challenges affecting SMEs in Kaharo sub-county Kabale District, Uganda; and examine the effect of interest rates on growth of SMEs in Kaharo sub-county Kabale District, Uganda. The design used for this study was descriptive method. Descriptive research is a collection and interpretation of data. Both quantitative and qualitative approaches were used to gather information by asking a greater number of people from the sample chosen with known backgrounds and this helped the researcher to get possible, broad and accurate view of responses. A total of fifty (50) respondents were selected for the study. Simple random sampling was used to select the twenty (20) clients of selected small scale and medium sized enterprises while purposive sampling was also used to select thirty (30) traders of selected small scale and medium sized enterprises. From the study findings on determinants of Profitability in SMEs in Kaharo sub-county Kabale District, the highest number of the respondents mentioned business location and the least number of respondents mentioned types of commodities sold. The study findings on challenges affecting SMEs in Kaharo sub-county Kabale District, the highest number of respondents mentioned access to finance while the least number of respondents mentioned limited capital among SMEs. The study findings on the effects of interest rates on growth of SMEs in Kaharo sub-county Kabale District, the highest number of respondents mentioned that it enables small scale businesses to provide sustainable financial services and the least number of respondents mentioned help to improve businesses. The study recommended that The small scale businesses should be encouraged to make savings as their habit so that they can reduce their dependent on the financial institutions for access to finance. The government should reduce on the taxes that are imposed on SMEs so that they can be able to grow and maximize their sales. Small scale and medium sized enterprises should be able to learn all conditions and be competitive so that they can survive competition from big businesses. The government should intervene by providing the necessary better political climate so that SMEs can be able to work and expand their businesses.

The research was guided by the following objective; to establish the relationship between inventory management and organizational performance of manufacturing firms. The study adopted a cross sectional research design which involved collection of data on different variable from the same place at one point in time. The design was used to collect data on the role of inventory management, employee competence and Performance of manufacturing firms in a short period of time. A sample size of 133 respondents were determined. Findings showed that inventory management has a positive significant relationship with organizational performance of manufacturing firms. This means that improvement in ways of managing inventory in terms of using economic order quantity and always better control, it will result into improvement in efficiency and effectiveness of the employees which leads to improvement in performance of the manufacturing firms. Hence there is need to improve on the two variables since they are significant predictors of dependent variables. The indicated that, inventory management and employee competence explain 49.3% (Adjusted R square=.493) of the variations in the organizational performance of manufacturing firms. This further means that the remaining 50.7% is explained by other variables not considered in this study. Therefore, based on the findings, manufacturing firms need to invest a lot of time in ensuring that different stock items are managed well since not all items have equal contribution to production. This can help to control costs relating to stock and proper allocation of limited funds available in a productive manner that affects the company’s performance.

The study examined the effect of Stakeholder involvement on public policy implementation in Local Governments of Uganda. The objectives were: to examine how involvement in problem identification, policy adoption, and policy analysis affects implementation of Prohibition of Counterfeit agricultural inputs in Ntoroko district. The study employed case study design and used qualitative and quantitative paradigms. The sample size was 266 people of Ntoroko District Local Government and other stakeholders and the sampling techniques employed were purposive and simple random sampling. Consequently, the data collection methods were survey, interview and document review. Data was collected using self-administered questionnaires and interview guides as well as reviewing scholarly documents. Quantitative data was analysed using descriptive and inferential statistics to test the magnitude of effect of the independent variable on the dependent variable. Qualitative analysis was done through thematic analysis and generation of themes in a narrative procedure. It was established that involving stakeholders in problem identification, policy adoption and policy analysis has had a positive and significant effect on the implementation of prohibition of counterfeit agricultural inputs in NDL. It was concluded that improvements in stakeholder involvement (problem identification, policy adoption and policy analysis) would lead to improvement in policy implementation of counterfeit agricultural inputs policy in Ntoroko district. The study recommends the following: All stakeholders should be sensitized about the counterfeit agricultural inputs policy and their views should be considered during the counterfeit agricultural inputs policy adoption.

The study aimed at lending policy and its impact on financial performance of microfinance institutions in uganda. a case of pride microfinance Katwe branch. The study utilized a mixed-methods research design, integrating both qualitative and quantitative techniques. This approach allowed for a holistic exploration of the topic by capturing both the depth of individual experiences and perceptions (qualitative) and the breadth of trends and patterns in numerical data (quantitative). The Pride Microfinance Katwe Branch was chosen as the primary case study location due to its significance within the microfinance landscape of Uganda. The selection criteria included the branch's prominence, geographical representation, and relevance to the broader economic diversity observed in the Katwe area. The findings of the study shown the relationship between lending policy and financial performance (dependent variable). It shown that through bivariate means, the correlation between lending policy and financial performance was (r) = 0.541. This implied that there was a moderate positive relationship between the two variables since the significant value lending policy results into a corresponding positive change in financial performance in Pride Microfinance and vice versa. There is a need to emphasize the lending policies already in place to ensure that every employee of the MFI is obliged to adhere to them. This can be achieved through continuous training of staff, putting in place reward policies to those who work within the limits of the policies but without compromising creativity and innovation of the staff.

The major objective of this study lied in finding out whether there was a relationship between micro finance institutions and the development of small-scale businesses in Kisoro Municipality. Other objectives included: To establish the level of performance of microfinance institutions in Kisoro Municipality and to find out the extent of development of small-scale businesses in Kisoro Municipality. The study employed a qualitative and quantitative research design and simple random probability sampling and purposive sampling techniques were used to obtain a sample size 80 respondents of from Kisoro Municipality using solvin’s formula. Questionnaires and interview guides were used to collect data from respondents about the relationship between micro finance institutions and the development of smalls c a l e businesses in Kisoro Municipality, and the researcher considered 38 traders, 40 community members, LC1 Chairperson and a district development officer. The researcher found out that there is a very strong positive relationship between micro finance institutions and small-scale businesses at r = 0. 786 and since the sig. value (.000) was far less than 0.01, which is the maximum level of significance required declaring a significant relationship between micro finance institutions and small-scale businesses, this implies when the level of growth of micro finance institutions is high, the level of growth of small-scale businesses is also high, and when the level of development of micro finance institutions is low, the level of development of small-scale businesses is also low. The researcher concluded that the extent of development of small-scale businesses is high and this is witnessed by many people involving in small business in Kiso Municipality. The researcher recommended the government to provide enough sensitization to the people about the use of the available micro finance institutions in Kisoro District.

The study examined the relationship between party governance structure and women participation in political processes in Pakwach District Local Government, Uganda. The study employed a descriptive survey research design based on quantitative and qualitative research approaches. A total of 381 people involved in party governance structure and political processes in Pakwach District Local Government from which a sample was selected; a sample size of 195 respondents was selected to participate in the study. The respondents were selected using stratified and simple random sampling procedures. A quantitative data/surveys /questionnaires were administered to a sample of women involved in the political process; and interviews conducted with key informants, including women political leaders, party officials, community members and CSOs. A total of 195 questionnaires were sent out and all were returned (100%). The study concluded that there is a moderate significant relationship between party governance structure and women participation in political processes at Pakwach District Local Government as such the current party government structures give opportunity for women to participate in political process. Therefore, it was recommended that the current party government structures should be further strengthened to give opportunity for women to participate in political process.

The study aimed at payables/creditors management and its impact on financial performance of Ntake manufacturing industry. Primarily, financial statements for the past 5 years were thoroughly analyzed longitudinally where crucial metrics including operating cash flows, inventory holding periods, payables days, profitability ratios and asset utilization were carefully evaluated to discern trends and how fluctuations in payables impacted overall returns. Supplementary to this quantitative phase, in-depth one-on-one interviews were also conducted with top leadership, accounts personnel as well as major suppliers using semi-structured questionnaires to garner deeper insights into prevailing vendor payment policies, challenges experienced in disbursing payment obligations on time, credit terms negotiation strategies and opportunities for improvement. From the findings, the analysis found a strong positive correlation between creditors' management and financial performance, as indicated by the R value of 0.735. This suggests financial performance was heavily influenced by creditors' management practices. The R Square value was 0.718, demonstrating that 71.8% of the variation in financial performance can be explained by creditors' management. The adjusted R square of 0.615 accounted for the number of variables in the model, confirming creditors' management strongly predicts financial performance even after correcting for additional factors. The statistical analysis revealed a remarkably strong positive correlation between creditors' management practices and overall financial performance. Given over 70% of the variation in results could be attributed to creditors' management alone, it is imperative that the organization urgently prioritizes optimizing processes and controls pertaining to this important function. A comprehensive, multi-pronged revamp of the creditors' management framework should be undertaken, spearheaded by senior leadership and closely monitored through an internal audit program.

The study aimed at the relationship between Receivables/Debtors Management and its impact on Financial Performance of Mukwano Manufacturing Industries in Uganda. The R Square value of 0.357 means that 35.7% of the variation in financial performance can be explained by debtors' management. The adjusted R square value of 0.345 accounts for the number of variables in the model. The coefficient for debtors' management was 0.523. This indicated that a one unit increase in debtors' management results in an average increase of 0.523 units in financial performance, holding other factors constant. The standardized beta coefficient value for debtors' management was 0.582. The survey findings indicated that current debtors' management practices across several key facets require more robust governance and process enhancements to better safeguard financial outcomes. As moderate agreement was seen on most statements pertaining to debtor evaluation, credit terms assessment, collection workflows, and policy guidelines, the company should make revamping their debtors' management framework a top priority.