This study examined the impact of debt financing on the financial performance of selected small and medium enterprises (SMEs) in Kabale Municipality, Uganda. The study was motivated by the fact that SMEs in developing countries like Uganda continue to face financing challenges, despite their significant contribution to economic growth and development. The study adopted a positivist philosophy and a cross-sectional survey design. Quantitative data were collected from 210 SMEs using a structured questionnaire with Likert-type responses. The findings showed that debt financing, including short-term debt, long-term debt, and trade credit, positively affected the financial performance of the sampled SMEs. This contradicted the commonly held view that excessive debt financing could negatively impact the financial health and performance of SMEs. The study contributed to the existing literature by providing empirical evidence from an emerging economy, where the link between firm financial structure and performance has been under-researched compared to developed countries. The findings suggest that SMEs should be encouraged to utilize debt financing to improve their financial performance. The study also highlighted the need for policymakers to create a supportive environment that facilitates access to affordable debt financing for SMEs in Kabale Municipality and similar developing contexts.

This study examined the impact of Logistics Management being the independent variables, on the performance of an organization being the dependent variable. The study also looked at the effect of the logistics performance as the moderating variable on the relationship between logistics management and organization performance. The specific objective of the study was to examine the impact of Logistics Management on Organization Performance. The study used both descriptive and explanatory research designs. The target populations for this study were the employees of Century Bottling Company in Namanve. A semi-structured questionnaire was administered through the e-mail survey and hand delivery. Secondary data was obtained from both published and unpublished records. The questionnaire was tested for validity and reliability. Both quantitative and qualitative techniques were used to analyses the data with the assistance of SPSS software program version 22. Logistics management and information systems moderating effect were tested by E-test. The study found that Logistics Management, inventory management, order process management and information flow management were individually predictors of Organization performance with inventory management being the most significant predictor. The study established that logistics information system was a moderating factor in the study. The results support the current theories related to the study. Consequently, this study provides firms’ managers with insights of how organization can develop a competitive edge through the implementation of logistics management. This study therefore, recommends that factors associated with logistics management need to be considered by organizations in their performance strategic plans as they have significant impact on performance. Further, the government should provide incentives to information systems associated with logistics management since they have direct impact on organizational performance such as tax discount on logistics information systems. The study concludes that logistics management has the potential of positively influencing performance on organizations in terms of cost reduction, timely delivery, reduced lead time, demand realization, increased market share, quality products and customer service satisfaction.

The study investigated the impact of revenue allocation on health service delivery in Wakiso Town Council, Uganda. It employed a cross-sectional research design and targeted relevant stakeholders, including local government administrators, health workers, and community members. Primary data was collected through a structured questionnaire, key informant interviews, and focus group discussions, while secondary data was obtained from financial reports, health service delivery records, and policy documents. The quantitative data was analyzed using descriptive and inferential statistics, while the qualitative data underwent thematic analysis. The findings revealed mixed perceptions about the adequacy of financial resources allocated to the health sector, the monitoring of revenue allocation to priority health programs, and the council's ability to utilize these resources to improve access to and quality of health services. The study identified several challenges and opportunities in the revenue allocation process that influenced health service delivery in Wakiso Town Council. The results provide valuable insights for local governments in developing countries on the complex relationship between revenue management and the provision of essential public health services.

The study was conducted to assess the Impacts of BHTF a non-government Organization on small scale tomato production in Kyenjojo district Butiiti Sub county. This is because in Uganda particularly Kyenjojo district Butiiti Sub county BHTF contributes to small scale tomato production which helps to provide house hold incomes, source of food, source of employment and besides little has been known about the Impacts of BHTF that supports small scale tomato production. The study was guided by the following objectives; To determine the agronomic practices used in small scale tomato production, to determine the tomato yields obtained by farmers due to involvement of BHTF in small scale tomato production and to determine the influence of small-scale tomato production on Peoples` income in Butiiti Sub county in selected Parishes of Bwenzi, Isandara and Kaihura. Seventy {70} respondents were selected randomly who included small hold farmers, traders of tomatoes, BHTF Administrators in Agriculture department. Open questionnaires, interviews, guided direct observations were used to collect data. Data was recorded, classified, coded and fed into SPSS & STATA and then presented in form of frequency tables, pie charts, graphs and percentages. From the findings, 8 respondents (11.4%) reported yields between 20 and 25 crates and this range indicated a higher level of tomato productivity compared to the previous categories. Additionally, 9 respondents (12.9%) reported obtaining yields above 25 crates, signifying the highest level of tomato production among the respondents. It is therefore recommended that the Butiiti Horticultural Trust Fund (BHTF) continue to emphasize and support the agronomic practices of irrigation, fertilization, and staking in their interventions related to tomato production. These practices have been acknowledged by the respondents and are essential for improving productivity, ensuring optimal plant health, and maximizing yields in small-scale tomato farming. By promoting the adoption of these agronomic practices, BHTF can provide training, resources, and guidance to farmers to enhance their knowledge and skills in implementing effective irrigation techniques, proper fertilization methods, and appropriate staking systems.

This study examined the relationship between budgetary financing and service delivery in Mpigi Local Government, Central Uganda. The research employed a mixed-methods approach, combining quantitative analysis of financial data and qualitative insights from key stakeholders. The study found that the revenue collection process in Mpigi Local Government was perceived as efficient, with a mean score of 3.85 out of 5. However, there were concerns about the effectiveness of revenue allocation to key services, with a mean score of 3.56. The community's awareness of the revenue collection process was relatively high, with a mean score of 4.0. The study also revealed a positive relationship between finance borrowing and service delivery, with a statistically significant correlation (r=0.71, p<0.01). Local government transfers were also found to have a significant positive impact on service delivery (r=0.65, p<0.01). The qualitative findings highlighted the importance of accountability and transparency in budgeting processes, which were seen as crucial for ensuring effective service delivery. The research provided valuable insights into the dynamics of budgetary financing and service delivery in the local government context of Mpigi, Uganda. The findings suggest the need for enhanced revenue allocation strategies, improved communication with the community, and strengthened accountability mechanisms to enhance service delivery at the local level.

The study examined the role of risk management on the financial performance of organizations, using Centenary Bank in Ibanda Municipality, Western Uganda as a case study. The research objectives were to examine the relationship between capital adequacy, financial gap ratio, cash generation, and the financial performance of organizations in Ibanda Municipality. The study employed a cross-sectional descriptive research design that incorporated both quantitative and qualitative approaches. The study population comprised 258 organizations operating in the five divisions of Ibanda Municipality, with a sample size of 157 respondents derived using Sloven's formula. Both probability and non-probability sampling methods were used to select the respondents. The study found that capital adequacy had a positive and significant relationship with the financial performance of organizations in Ibanda Municipality. Furthermore, the financial gap ratio and cash generation also had positive and significant relationships with the financial performance of organizations in the region. The study concluded that effective risk management, including maintaining adequate capital, managing the financial gap, and generating sufficient cash, played a crucial role in enhancing the financial performance of organizations in Ibanda Municipality. The study recommended that organizations in Ibanda Municipality should prioritize risk management practices, particularly by maintaining adequate capital levels, managing their financial gap, and generating sufficient cash to improve their overall financial performance. Additionally, the study suggested that policymakers should develop and implement robust regulations and guidelines to ensure that organizations in the region effectively manage their risks to enhance financial stability and growth.

This study examined the relationship between firm capabilities, innovations and growth of firms in the sanitation subsector among firms in Kampala city and Wakiso district. The objectives were to examine; relationship between firm capabilities and innovation; innovation and growth of firms; firm capabilities and growth of firms; and test the influence of innovation on the relationship between firm capabilities and growth of firms. This was a cross-sectional research design based on a qualitative approach. Data was obtained from owners of 12 firms within the sanitation subsector using a structured interview guide. Validity of the interview was obtained by ensuring credibility, conformability and transferability and reliability through audit trail, maintaining and preserving all transcripts and notes for the study. Atlas. it (v.7) was used to analyze data to identify important narratives upon which interpretation was based. This study ascertained that firm capabilities influence innovation among firms. The study found that management capabilities were critical in determining the level of innovation within firms. Funding capabilities was also revealed as important in determining innovation. It was obtained that operational capability can determine the level of innovation. This study further ascertained that growth of firms is inclined to the level of innovation. The study found that new processes and new products facilitate firms to growth. Firm capabilities were found to determine growth of firms. Management capabilities, funding and operational capabilities were all relevant in determining growth of firms. The study established that innovation influences the relationship between firm capabilities and growth of firms. This study recommends; boosting management capabilities; increased innovation; and enhancement of operation capability.