The study sought to investigate the relationship between record keeping and business performance at bonny agencies in Kisoro Municipality. The study objectives included: To find out the extent of record keeping at bonny agencies in Kisoro Municipality and to find out the level of business performance at Bonny agencies in Kisoro Municipality. The study adopted a cross-sectional, case study, quantitative and qualitative research designs and simple random probability sampling technique were used to obtain a sample size of 375 respondents around Kisoro Municipality using the Krejcie, Robert V., Morgan, Daryle W. (2017) table. Questionnaires and interview guides were used to collect data from respondents about the relationship between record keeping and business performance at bonny agencies in Kisoro Municipality. A total of 375 target population were used. Data was analyzed by use of Microsoft excel and presented in form of frequency distribution tables using Likert Scale data interpretation method on the basis of Strongly agree (5), agree (4), neither agree nor disagree (3), disagree (2), strongly disagree (1). SPSS Software was also used to analyze data in the study. The researcher concluded from the findings that the extent of record keeping at Bonny agencies in Kisoro Municipality is very low and this is evidenced by poor savings culture. The researcher concluded from the findings that the level of business performance at Bonny agencies in Kisoro Municipality is very low and this is due to low business stocks. The researcher also concluded that there is a very strong positive relationship between record keeping and business performance among businesses in Kisoro Municipality, with specific interest to Bonny agencies, Kisoro district, this implies that the level of record keeping in the area of study greatly affects the level of business performance. The government should provide financial support to businessmen by providing loans at a low interest rate. The researcher recommends Ministry of commerce and trade to provide sensitization to traders so that they practice record keeping.

This research examines the dynamics of revenue administration and its impact on revenue performance in Mukono District, Uganda. Through a mixed-methods approach incorporating surveys and interviews, the study investigates the effectiveness of tax policies, technological infrastructure, and staff training initiatives in enhancing revenue collection processes. It is anticipated that approximately 34 participants were included in the study, representing a diverse crosssection of perspectives within the target population. A sample size of 34 participants were selected using a purposive sampling technique. The findings revealed high levels of stakeholder satisfaction with key components of revenue administration, including tax policies, technological infrastructure, and staff training programs. However, challenges such as enforcement gaps and resource constraints necessitate targeted interventions to optimize revenue administration practices. Recommendations are provided to strengthen enforcement mechanisms, leverage technology, and enhance capacity-building efforts to improve revenue performance in Mukono District.

The purpose of the study was to examine the relationship between school environment and learner’s academic performance in Rugombe Town Council in Kyenjojo district, the target populations were pupils, and teachers from public primary schools in Rugombe Town Council. Stratified random sampling was used in selecting the population sample. Instruments for data collection were questionnaires for teachers and pupils. Data was collected in selected schools in the Town Council using the questionnaire designed. The data was then processed using Statistical Package for Social Sciences (SPSS). Piloting of the instruments was done at Rugombe primary School. The results were intended to guide stakeholders in improving the school environment with a view to improving pupil’s performance. From the study findings, the study concluded that the major factors hindering pupils’ performance were lack of teaching and learning resources, lack of adequate physical facilities, very high TPR. The ratio of the latrines for both genders was very high and therefore the hygiene and sanitation facilities were not adequate and therefore low cleanliness of the toilets rendered the school environment non-conducive for learning. The lack of learning and teaching resources negatively influenced the pupils’ performance. The teachers used participatory method of teaching as they allowed the pupils to ask questions. The participatory method of teaching by the teachers served to enhance the learning environment as the pupils were part of the learning process. The learning environment at pupils’ homes was not conducive for learning which contributed to poor performance. The family that the pupils came from played a significant role in enhancing the academic performance of the pupils. The learning environment at home was highly non-conducive for learning and therefore the pupils’ performance was negatively affected. The study recommends that to avert the problem of declining pupils’ academic performance in schools the government and other stakeholders should invent new policies and strategies to improve the school environment. The school management and other policy makers in the education sector should sensitize the parents and pupils on ways of improving the home environment and make it more conducive for learning.

The study aimed at the effect of taxation and the development of small businesses in Uganda with a case study of wakiso district and it was guided by the following objectives; To examine the relationship between tax compliance and the business development of Small businesses in Wakiso district, to assess the relationship between tax rates and the business development of Small businesses in Wakiso district and to analyze the relationship between tax incentives and the business development of Small businesses in Wakiso district. The study population concentrated on Managers and employees of Small businesses in Wakiso District. The study area was limited to this one SB in Wakiso district since the majority of the Small businesses are established in urban areas. Self-Administered Questionnaires (SAQ) were employed to gather data from the study elements in a structured manner. SAQs with one open ended question per section was designed for SB employees to give additional or express their mind while the rest was close ended aimed at testing perception using a five-point like scale measuring from Strongly Disagree as response 1, Disagree as response 2, Not sure as response 3 Agree as response 4 and Strongly Agree as response 5 for easy measurements of variables and data was also imported to SPSS version 23 statistical software for investigation. The study findings revealed that members of the small and medium enterprises could not understand the tax laws and regulations in Uganda which is represented by the mean score of 2.24 and standard deviation of 0.711. Furthermore, most of the respondents disagreed (mean =2.45; SD = 0.710) that they can interpret tax laws and compute tax liabilities. This shows that the majority of the respondents do not have sufficient tax knowledge regarding the when to pay taxes and in what proportions. From recommendations, there should be reduced tax burden on these businesses and enabled them to reinvest and expand businesses and thus, fueling the prosperity and performance of Small businesses in Uganda.

This study examined how taxation policies impacted the development of small businesses in the Namungoona division of Kampala, Uganda. As micro, small and medium enterprises employ the majority of private sector workers yet face numerous operational challenges, understanding their tax experiences and perspectives provides valuable insights for balancing revenue needs with business viability. The objectives were to evaluate businesses’ tax compliance processes and costs over the past year, ascertain the most pressing tax-related difficulties encountered, and solicit policy reform recommendations to support their growth requirements. A mixed methods explanatory research design was utilized. Quantitative data was collected through a survey distributed to 10 purposively sampled businesses across various industries in Namungoona. Qualitative data was also gathered through in-depth interviews with 3 business owners who had been in operation for at least three years. Following data collection in May 2022, survey responses were entered into SPSS software and analyzed using descriptive statistics, while interviews were transcribed, coded and thematically analyzed with NVivo. The findings revealed complex regulatory procedures absorbed an average of 200 working hours annually on tax activities alone. Over 70% of businesses reported taxes as one of their top three difficulties, citing uneven administration, unclear guidelines and disproportionate compliance costs relative to firm size. Interview themes emphasized the need for simplified, predictable tax systems that incentivized formalization and capacity building for MSME growth. The findings further revealed that tax rates have a significant effect on the development of SMEs in Namungoona Lubaga division since p – value (.000) is less that the significance level. The correlation coefficient (0.689) shows a strong positive relationship between tax rates and the development of SMEs in Namungoona Lubaga division. 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.

The study examined the impact of corporation tax administration on revenue collection in the URA Malaba branch. Corporate tax was described as a tax imposed on the net income of companies registered in Uganda, while revenue collection was discussed as the income received by the company during a period, including discounts and deductions. The purpose of the study was to establish the effect of corporation tax administration on revenue collection in the URA Malaba branch. A cross-sectional research design was used to collect both qualitative and quantitative data from different departments of the Malaba branch, employing descriptive and analytical research designs. The population comprised selected employees from all departments and taxpayers in the Malaba branch, with purposive and combination sampling methods used. Primary and secondary data were collected and analyzed using descriptive and inferential statistics. The study found that corporation tax administration was important for revenue generation, fairness and equity, economic stability, and compliance and enforcement at the URA Malaba branch, with a moderate level of revenue collection and a positive relationship between corporation tax administration and revenue collection. The study concluded that effective corporation tax administration had a significant positive effect on revenue collection at the URA Malaba branch, and recommendations were made to further improve corporation tax administration and revenue collection.

This research investigated the impact of compensation packages, professional development initiatives, and work-life balance practices on organizational performance within the context of Community Transformation Ntinda Branch in Nakawa Division. The major objective is to examine the effect of employee retention strategies on the performance of the organization. Specific objectives include investigating the impact of compensation packages on organizational performance, assessing the influence of professional development initiatives, and analyzing the relationship between worklife balance practices and organizational performance. The study employed a cross-sectional study design, utilizing both quantitative and qualitative approaches for data collection and analysis. The target population includes senior management, middle and lower cadre managers/administrators, and support staff at Community Transformation Ntinda Branch Nakawa Division. Simple sampling and purposive sampling are used to select 60 respondents from a total of 200 employees. Data collection methods include self-administered structured questionnaires and interviews, ensuring a comprehensive understanding of the subject. Validity and reliability tests are conducted on the instruments to ensure accuracy and consistency. Basing on the following findings, employee wellness programs (17%), childcare and eldercare support (13%), and reduced turnover and training costs (13%) receive substantial acknowledgment for their positive impact on organizational performance, the study concluded by highlighting the interconnectedness of compensation, professional development, and work-life balance in influencing employee well-being, engagement, and overall organizational effectiveness. Recommendations encompass reviewing and adjusting compensation packages, enhancing professional development programs, promoting a comprehensive work-life balance culture, conducting regular employee feedback surveys, fostering continuous communication, monitoring and evaluating impact, implementing employee assistance programs, providing flexibility in policies, recognizing and rewarding contributions, and investing in leadership training. These recommendations aim to create a workplace environment that attracts and retains top talent, fosters growth, ensures well-being, and contributes to sustained organizational success. The adoption of a cross-sectional study design ensures a timely and in-depth understanding of the subject, emphasizing the significance of employee retention strategies in organizational performance.

This research report aimed at investigating the effects of human-wildlife conflicts on the livelihood of the local community residing in Kiruli sub county Masindi District, with a specific focus on the case study of Murchison Falls National Park. Human-wildlife conflicts have become a pressing issue in many conservation areas around the world, and it is crucial to understand their impact on local communities. The study employed a mixed-methods approach, combining qualitative and quantitative data collection techniques. Through surveys, interviews, and focus group discussions, we gathered information on the experiences, perceptions, and coping strategies of the local community members affected by human-wildlife conflicts in Kiruli. Additionally, ecological data was collected to assess the extent of conflicts and their impact on wildlife populations. The findings of this study contribute to a better understanding of the complex dynamics between humans and wildlife in Karuli by analysing the socioeconomic effects of human-wildlife conflicts, we aim to develop sustainable and community-driven solutions that can mitigate conflict and enhance the livelihoods of the local community members. The research outcomes were shared with relevant stakeholders, including conservation organizations, policymakers, and local communities, to facilitate evidence-based decision-making and the formulation of effective conservation strategies. Ultimately, this research report sought to shed light on the multifaceted aspects of human-wildlife conflicts and their implications for the livelihoods of the local community in Kiruli. It is our hope that the findings will contribute to the preservation of biodiversity and the promotion of harmonious coexistence between humans and wildlife in this region.

The study set to determine the extent to which distance affected the academic achievement of pupils in community Primary schools in Kyarusozi Sub County. The study was guided by four specific objectives, which were carried out through descriptive cross-sectional study design. Data were collected using semistructured interview guide, questionnaires and documentary review, by involving 12 teachers, two educational officers, and 200 (80 boys and 120 girls) pupils. These study respondents were sampled through simple random and purposive sampling technique in which SPSS and inductive analysis procedures were employed to analyze their responses. The study determined that longer distance travelled by pupils to school made them reach schools late and with empty stomachs. The 2024 national examination results from these five schools were obtained from the district education office. Classroom observations and interviews were also conducted with 20 teachers and administrators. The data revealed that no learners from the remote schools scored in the highest academic divisions, with failure rates found to be significantly higher compared to national averages. It was evident from the study that long walking distances over difficult terrain frequently left students exhausted, impacting their ability to focus in class. The findings demonstrated the imperative for education policymakers to consider how school placement can unintentionally disadvantage marginalized learner populations.

This study set out to examine the effect of absenteeism on pupils' academic performance in Katoosa kyenjojo nyantungo and kyankuuta Primary School, Kyenjojo town council, Kyenjojo District. The study followed a descriptive survey design, using both quantitative and qualitative data. Teachers and primary six pupils were the main respondents of this study. Convenience sampling was used to select kyankuuta primary school, primary six and the teachers who answered the questionnaire while random sampling was used to select the 20 pupils. Two sets of questionnaires were developed, one for pupils and another for teachers. Class attendance registers for the year 2022 were also used to collect data on attendance and absenteeism levels, while reports and mark lists were used to collect data on pupils' academic performance. SPSS software version 26 and Microsoft office Excel were used in processing the data. Frequency counts and relative frequencies were used to analyze the data from the questionnaires. The Pearson's Chi-square and the Linear Correlation Coefficient were the statistical techniques used to analyze data. This study's objectives were to find out the major causes of absenteeism in primary schools, the effect of absenteeism on pupils’ academic performance and the possible measures to reduce absenteeism in school in schools. This data from Kyankuuta Primary School provides important insights into the causes of absenteeism among pupils and its correlation with academic performance. According to findings, reasons for missing class, illness was reported as the most frequent cause affecting 55% of respondents. This suggested that issues like malaria, typhoid and respiratory infections may be reducing instruction time for over half of students.