The informal sector constituted a critical component of Uganda's economy, particularly within urban centres such as
Kampala. This sector predominantly comprised small-scale enterprises, including those operating outside formal
registration frameworks or relying primarily on manual, paper-based systems for transactional record-keeping. Despite
their significant contribution to employment generation and local livelihoods, these enterprises often exhibited low
levels of tax compliance, thereby constraining the government's efforts to mobilise domestic revenue effectively. In
response to these challenges, the Uganda Revenue Authority (URA) introduced the Electronic Fiscal Receipting and
Invoicing Solution (EFRIS) in 2021, aimed at enhancing transparency, streamlining tax administration, and reducing
revenue leakages. While EFRIS principally targeted registered taxpayers, it was increasingly extended to informal and
semi-formal businesses that previously operated without digital tools, requiring them to adopt electronic invoicing
and fiscal devices. This policy initiative represented an effort to integrate such enterprises into the formal tax system
and promote voluntary compliance.
Accordingly, this study sought to examine the extent to which EFRIS adoption influenced tax compliance among
informal sector operators in Kampala District, with a specific focus on businesses transitioning from manual to digital
systems. The research thus situated the informal sector within the context of technological tax interventions, offering
insights into both behavioural and systemic determinants of compliance.

The study examined the effect of financial management practices on the profitability of small and medium enterprises (SMEs) in Bundibugyo District, Uganda. SMEs play a vital role in employment creation and local economic development; however, many SMEs in Bundibugyo District had continued to record low profitability and high failure rates, largely attributed to weak financial management practices. The study was guided by three specific objectives: to examine the effect of budgeting practices on the profitability of SMEs, to assess the relationship between cash flow management and SME profitability, and to evaluate the influence of financial record-keeping practices on SME profitability in Bundibugyo District. The study was anchored on the Pecking Order Theory and the Resource-Based View (RBV) Theory. The Pecking Order
Theory assumed that SMEs prioritized internal financing due to limited access to external credit, emphasizing the importance of effective internal financial management for profitability. The ResourceBased View theory assumed that internal capabilities such as budgeting, cash flow control, and recordkeeping constitute strategic resources that enhance firm performance. These theories were relevant inexplaining how internal financial practices influenced profitability in resource-constrained rural settings. A descriptive cross-sectional research design with a quantitative approach was adopted. The target population comprised 337 SME owners, managers, employees, and key stakeholders in Bundibugyo District, from
which a sample size of 267 respondents was selected using census and simple random sampling techniques.
Data were collected using structured questionnaires. Data analysis was conducted using the Statistical Package for Social Sciences (SPSS), employing descriptive statistics, Pearson correlation analysis, and multiple regression analysis. Findings revealed that budgeting practices had a significant positive effect on profitability, with an overall mean score of 3.60 (SD = 1.31), indicating moderate to high adoption of budgeting practices among SMEs.
Pearson correlation results showed a strong positive relationship between budgeting practices and profitability (r = 0.621, p < 0.01). Cash flow management also demonstrated a significant positive relationship with profitability (r = 0.684, p < 0.01), indicating that SMEs that effectively managed cash inflows and outflows recorded higher profit margins. Furthermore, financial record-keeping practices were found to have a statistically significant influence on profitability (r = 0.657, p < 0.01), with SMEs maintaining complete and regularly updated records reporting better financial performance. Regression analysis indicated that financial management practices jointly explained 58.3% (R² = 0.583) of the variation in SME profitability. The study concluded that financial management practices significantly influenced the profitability of SMEs in Bundibugyo District. Budgeting practices, cash flow management, and financial record-keeping were identified as critical determinants of SME profitability. The study recommended that SME owners and managers should strengthen budgeting, cash flow monitoring, and record-keeping practices, while government agencies and development partners should enhance financial literacy training and provide targeted support programs to improve SME profitability and sustainability.

This study examined the relationship between garden exploration and students' academic performance in
selected secondary schools in Mukono District, Uganda. Grounded in and Guided by John Dewey's
Experiential Learning Theory, the research adopted a mixed-methods approach that combined correlational
design with qualitative inquiry. Data were gathered from 264 respondents who were students and school
stakeholders using structured questionnaires and semi-structured interviews. Quantitative findings
portrayed a strong positive correlation between garden exploration and academic performance (r = .742, p <
.005), with gardening activities explaining 55% of the variance in performance (R² = .550). Qualitative
analysis identified that garden exploration enhances problem-solving skills and the practical application of
theoretical knowledge. The study concluded that structured garden exploration is a crucial experiential
learning tool that significantly enhances academic outcomes and contributes to academic success.
Limitations included reliance on self-reported data and focus on one district, which affected generalization.

The study examined head teachers’ leadership strategies and teachers’ performance in selected public secondary
schools in Kanungu District, Uganda. Its objectives were to determine the relationship between head teachers’ leadership strategies and teachers’ preparedness, content mastery, content delivery, and assessment. A crosssectional research design was employed, and data were collected using interviews and questionnaires. Findingsrevealed that democratic, supportive, and transformational leadership strategies strongly influenced teachers’ preparedness, with supportive leadership being the most effective in creating a motivating work environment.
Democratic and transformational strategies further enhanced collaboration, creativity, and adoption of innovative teaching practices. Regarding content mastery, supportive, democratic, visionary, and transformational strategies positively influenced teachers’ knowledge, with supportive leadership having the greatest impact through mentoring and promoting long-term professional growth. Visionary and democratic leadership enhanced professional development and collaborative curriculum practices, while transformational leadership encouraged innovative and research-based teaching approaches. In content delivery, supportive, democratic, and visionary strategies positively affected teaching effectiveness, with supportive leadership boosting mentorship, professional development, and teacher confidence. Democratic leadership promoted
creativity and learner-centered teaching, while visionary leadership supported structured lesson delivery and strategic clarity. For teacher assessment, supportive, democratic, and visionary leadership improved practices, with supportive leadership providing tools, training, and encouragement, democratic leadership promoting inclusive and innovative methods, and visionary leadership encouraging strategic, valid, and learning-focused assessment. The study recommended that head teachers should adopt supportive leadership practices to create a positive and motivating work environment, enhance teachers’ readiness and commitment, and promote continuous professional growth and well-being among staff.

The study investigated the influence of staff training and development on service delivery and organizational capacity
at All Saints Church, Nakasero, Kampala. Employing a cross-sectional survey design, data were collected from 114
respondents including clergy, staff members, and volunteers. The findings demonstrated that systematic training
interventions significantly enhanced service quality, with 83.3% of respondents reporting improved performance
following participation in development programs. Results indicated strong positive correlations between training
frequency, skill development, and organizational effectiveness. The study concluded that continuous professional
development constitutes a critical driver of organizational capacity and service excellence in non-governmental
religious institutions. Recommendations emphasized establishing structured training frameworks, allocating adequate
resources for capacity building, and implementing systematic evaluation mechanisms to ensure training effectiveness
and sustainability.

Human Resource Management (HRM) plays a central role in determining the success and sustainability of public institutions, and in today’s competitive and performance-driven environment, effective HRM practices are crucial for enhancing employee productivity, motivation, and institutional effectiveness (Madhuri et al., 2024). Public organizations, such as the Uganda Broadcasting Corporation (UBC), face increasing demands to improve service delivery, accountability, and operational efficiency, making strategic HRM more relevant than ever (Basheka &Kihamba, 2023).

Entrepreneurial training programs emerged as strategic interventions for enhancing youth employment and business
sustainability, yet their actual impact on long-term business survival remained inadequately documented. In Jinja
Municipality, numerous youth entrepreneurship training initiatives were implemented, necessitating systematic
assessment of their effectiveness in promoting business sustainability. This study employed a case study research
design with a sample of 165 respondents comprising 41 trained youth entrepreneurs, 38 business development trainers
and mentors, 71 customers and business associates, and 15 program coordinators and government officials selected
through stratified random and purposive sampling techniques. Data were collected using structured questionnaires and
interview guides, then analyzed using SPSS version 23. Findings revealed that 73.2% of youth who received
entrepreneurial training maintained operational businesses after three years compared to 41.5% of untrained
counterparts. Strong positive correlations existed between training quality (r = 0.768), post-training support (r =
0.742), skills application (r = 0.726), and business sustainability. Trained entrepreneurs demonstrated 58.3% higher
revenue growth, 64.7% better financial management practices, 52.4% higher innovation rates, and 67.2% greater
market competitiveness. Entrepreneurial training significantly enhanced business sustainability through improved
business skills, strategic planning capabilities, financial literacy, and entrepreneurial mindset development. The study
recommended implementing comprehensive training programs combining technical and soft skills, establishing posttraining mentorship systems, providing access to startup capital, creating business incubation facilities, and developing
continuous learning frameworks to enhance youth entrepreneurship sustainability.

The study investigated the impact of forensic audit practices on fraud detection in financial institutions in Uganda,
using Absa Bank located along Jinja Road, Kampala, as the primary case study. The research examined how
transaction tracing, document examination, data analytics, and internal control assessment, as forensic audit practices,
influenced the detection of financial fraud within the bank over a period spanning 2018 to 2023. A mixed-methods
research design was adopted, combining quantitative data drawn from the bank's internal audit reports, compliance
records, and fraud investigation files with qualitative insights obtained through structured interviews with senior audit
and compliance officers. The data were analysed using both descriptive statistics, correlation analysis, and multiple
regression techniques. The results revealed that data analytics and transaction tracing were the most statistically
significant forensic audit practices in predicting fraud detection rates, with p-values of 0.002 and 0.005, respectively.
Document examination also demonstrated a significant positive relationship with fraud detection (p = 0.019), while
internal control assessment, though positively associated, showed a comparatively weaker level of statistical
significance (p = 0.048). The study concluded that forensic audit practices played a substantial and measurable role in
enhancing Absa Bank's capacity to identify and uncover fraudulent activities, and that the effectiveness of these
practices was greatest when they were applied consistently and in combination with one another. It was recommended
that Absa Bank and other financial institutions in Uganda invest more heavily in forensic audit capabilities, particularly
in the areas of data analytics and transaction monitoring, and that the Bank of Uganda strengthen its regulatory
framework to mandate the regular conduct of forensic audits across all licensed institutions. Future researchers were
encouraged to examine the cost-effectiveness of forensic audit practices and to explore the role of corporate
governance in facilitating or hindering their implementation.

The study examined the impact of Mukwano Detergents Company on infrastructural development in Kampala,
Uganda. Mukwano Group of Companies, established in 1986, emerged as one of East Africa's leading manufacturing
conglomerates with significant operations in household consumer goods production. The company's expansion and
operational scale necessitated substantial infrastructural investments, both within its facilities and in surrounding
communities. The research investigated how a major private sector manufacturing entity contributed to infrastructure
development through direct investments, partnership initiatives, and indirect economic multiplier effects. The study
was premised on the understanding that large-scale manufacturing companies often served as catalysts for
infrastructure development in developing economies, particularly in areas where public sector investment remained
limited. The study employed a case study research design utilizing both qualitative and quantitative approaches. Data
was collected from 120 respondents including Mukwano Group management (15), employees (50), local community
members (40), and government officials (15) through structured questionnaires and semi-structured interviews.
Secondary data was obtained from company reports, government infrastructure records, and academic publications
covering the period 2010-2023. Purposive and simple random sampling techniques were utilized to select respondents.
Data analysis was conducted using descriptive statistics and thematic content analysis. Infrastructure development
was measured across four dimensions: physical infrastructure (roads, utilities), social infrastructure (healthcare,
education facilities), economic infrastructure (supplier networks, distribution systems), and technological
infrastructure (communication systems). Results indicated that Mukwano Detergents Company made substantial
contributions to infrastructural development. The company invested approximately UGX 12.5 billion in direct
infrastructure improvements between 2010-2023, including road construction (4.2km of access roads), water supply
systems serving 15,000 residents, and electricity grid extensions reaching 8 neighboring communities. Employment
generation stood at 2,450 direct jobs and an estimated 8,700 indirect jobs in the supply chain and distribution networks.
The company established 23 health and safety facilities, supported 12 educational institutions, and facilitated
technological infrastructure through digital payment systems reaching 450 retail partners. Statistical analysis revealed
strong positive correlations (r=0.78, p

The transport sector in Uganda underwent significant digital transformation with the adoption of online booking
systems, revolutionizing traditional ticketing methods and passenger management. This study examined the impact of
online booking systems on operational efficiency and customer satisfaction at Jaguar Bus Company in Kisoro District,
Uganda. The research focused on how digital ticketing platforms influenced service delivery, revenue management,
and customer experience in the competitive transport industry. The study employed a mixed-methods research design
combining quantitative and qualitative approaches. A sample of 200 participants, including 150 customers, 40
company staff members, and 10 management personnel, was selected using purposive and simple random sampling
techniques. Data were collected through structured questionnaires, interviews, and analysis of company operational
records covering a 12-month period. Statistical analysis included descriptive statistics, correlation analysis, and paired
t-tests to compare pre- and post-implementation performance metrics. The findings revealed significant improvements
in operational efficiency following online booking system implementation. Average ticket processing time reduced
from 8.5 minutes to 2.3 minutes (t=12.45, p