This study investigated the relationship between cash management practices and organizational growth in Bugisu Cooperative Union (BCU), one of Uganda's oldest and most significant agricultural co-operative organizations. The study
specifically examined how cash flow planning, cash budgeting, cash control mechanisms, and working capital management influence the financial performance and growth trajectory of the Union. A correlational and causal research design was employed, with data collected from 94 respondents comprising management staff, finance officers, and board members of Bugisu Co-operative Union. Primary data were gathered through structured questionnaires and key informant interviews, while secondary data were obtained from the Union's audited financial statements for the period 2017-2023. Descriptive, correlation, and regression analyses were conducted using SPSS version 25. The findings revealed that cash flow planning (r = 0.714, p < 0.01), cash budgeting (r = 0.681, p < 0.01), cash control (r = 0.658, p < 0.01), and working capital management (r = 0.697, p < 0.01) all exhibit significant positive relationships with organizational growth. The regression model explained 64.7% of the variance in organizational growth (R² = 0.647). The study concluded that effective cash management is a critical determinant of organizational growth in BCU and recommended the adoption of more sophisticated cash flow forecasting tools, strengthened internal controls, and professional treasury management practices

This study examined the relationship between corporate taxes and business expansion among small enterprises in Kampala Central Division. The research was motivated by growing concerns among small business owners that high tax burdens were stifling economic growth and impeding business development in one of Uganda's most commercially active urban areas. The study adopted a cross-sectional research design with both descriptive and correlational approaches. A sample of 187 small enterprise owners and managers was selected using stratified random sampling from a population of 640 registered enterprises. Primary data were collected through a structured questionnaire validated through pilot testing. Descriptive statistics, Pearson correlation, and multiple regression analysis were employed for data analysis using SPSS Version 26. The findings revealed a statistically significant negative relationship between the corporate tax burden and business expansion (r = -0.574, p < 0.01). Specifically, corporate income tax rates, value-added tax compliance costs, and withholding tax obligations were found to be significant predictors of reduced business expansion. The study concludes that the prevailing tax regime creates disproportionate burdens on small enterprises, limiting their capacity to reinvest profits, hire additional labor, and diversify products. It is recommended that the Uganda Revenue Authority and the Ministry of Finance design differentiated tax policies with lower progressive tax rates for small enterprises alongside simplified compliance mechanisms.

This study presents the design and development of an Automated Restaurant Management System (ARMS) for Tendo Restaurant, a mid-scale dining establishment located in Kampala, Uganda. The system was developed to address persistent inefficiencies in order processing, inventory management, billing, staff scheduling, and customer relationship management that characterized the restaurant&#039;s manual operational model. A systems development life cycle (SDLC) methodology guided the design and implementation process, incorporating requirements analysis, system design, coding, testing, deployment, and evaluation phases. The resulting system integrates a point-of-sale (POS) module, inventory tracking module, table reservation module, staff management module, and customer feedback module into a unified, web-based platform. Evaluation of the system by 45 staff members and 120 customers using standardized usability and satisfaction metrics demonstrated significant improvements across all operational parameters. Order processing time was reduced by 67%, billing errors decreased by 89%, inventory wastage fell by 43%, and overall customer satisfaction improved from a pre-implementation score of 3.1 to a post-implementation score of 4.4 on a five-point scale. The study concludes that the ARMS delivers substantial operational and experiential benefits and recommends its adoption by similar hospitality establishments across Uganda.

This study presents the development and implementation of an Integrated Cashless Rent Management System (ICRMS) for Kampala Capital City Authority (KCCA), the administrative body responsible for managing Uganda&#039;s capital city. KCCA manages a substantial portfolio of commercial and residential properties, markets, and public spaces from which it collects rental income as a significant component of its internally generated revenue. Persistent challenges with manual and fragmented rent collection processes including revenue leakage, late payment, inadequate record-keeping, corruption, and limited management visibility provided the impetus for developing a comprehensive digital rent management solution. The system was developed using the Agile Scrum methodology and integrates a tenant registration module, rent billing and invoicing module, mobile money and bank payment gateway, automated reminder and notification module, and a management analytics dashboard. Evaluation was conducted through a structured survey of 138 respondents including KCCA property management staff, tenants, and IT administrators, supplemented by analysis of revenue data from 24 months before and after implementation. The findings demonstrate that the ICRMS resulted in a 43.7% increase in rent revenue collection efficiency, a 71.2% reduction in payment disputes, and a 58.4% reduction in rent collection administration costs. Regression analysis identified system integration quality, user experience design, and mobile money compatibility as the strongest predictors of system adoption success. The study concludes that the ICRMS represents a transformative improvement in KCCA&#039;s property revenue management and provides a replicable model for other Ugandan public authorities.

This study investigated the relationship between digital taxation and e-commerce growth among traders in Kasita, a
commercial zone in Kampala, Uganda. The study was motivated by the Uganda Revenue Authority&#039;s (URA) introduction of digital taxation measures targeting online traders and the mixed responses these measures have generated among the growing population of digital commerce practitioners. A cross-sectional survey design was employed, with data collected from 186 e-commerce traders through structured questionnaires. Descriptive statistics, Pearson correlation, and multiple linear regression analyses were applied. The findings revealed that digital tax compliance processes, digital tax awareness, and perceived digital tax fairness were significantly correlated with ecommerce growth. Regression analysis indicated that the model explained 58.9% of variance in e-commerce growth, with perceived digital tax fairness emerging as the strongest predictor. The study concludes that the design and communication of digital taxation frameworks critically shape e commerce growth trajectories among informal and semi-formal traders in urban Uganda. Recommendations are made for tax authority communications strategies, simplified compliance tools, and differentiated tax regimes for small-scale digital traders.

This study examined the effect of electronic banking on customer service delivery at Centenary Bank Uganda, Iganga Branch. The study was guided by three specific objectives: to assess the effect of mobile banking on customer service
delivery, to examine the influence of internet banking on service quality, and to evaluate the impact of ATM services
on customer satisfaction. A cross-sectional survey research design was adopted, using both quantitative and qualitative approaches. A sample of 120 respondents comprising bank customers, branch managers, and tellers was selected using stratified and simple random sampling techniques. Data were collected using structured questionnaires and interview guides. Descriptive statistics, Pearson&#039;s correlation, and multiple linear regression were used to analyze the data. Findings revealed that mobile banking (β=0.421, p

This study investigated the influence of government economic empowerment programmes on food security in rural communities of Jinja District, Uganda. Food insecurity remains a persistent challenge in Uganda's rural areas despite numerous government interventions, necessitating an empirical examination of programme effectiveness. The study adopted a mixed methods research design involving 245 household survey respondents and 12 key informant interviews drawn from four sub-counties in Jinja District. Four major government programmes were examined: the Emyooga Initiative, the Parish Development Model (PDM), Operation Wealth Creation (OWC), and the Agricultural Credit Facility (ACF). The four pillars of food security, availability, access, utilisation, and stability served as the outcome variables. Pearson correlation analysis revealed significant positive relationships between programme participation and all four dimensions of food security. The regression model explained 57.3% of the variance in food security outcomes (R² = 0.573, F = 38.14, p < 0.001). The study concludes that government economic empowerment programmes have a moderately positive but uneven effect on food security in Jinja District, with the Parish Development Model demonstrating the strongest impact. Recommendations include improved targeting, enhanced agricultural extension services, and greater community participation in programme design.

This study examined the relationship between human resource management (HRM) practices and employees' performance at Kampala Capital City Authority (KCCA). The research was informed by increasing calls for improved public service delivery in Uganda's local governments, where employee performance has been identified as a critical determinant of service quality. A descriptive cross-sectional design was adopted. Using stratified random sampling, 263 KCCA employees were selected from a population of 1,240 staff across five departments. A validated structured questionnaire was the primary data collection instrument with a Cronbach's alpha reliability of 0.872. Data were analyzed using SPSS Version 26 through descriptive statistics, Pearson correlation, and multiple regression analysis. Findings established significant positive relationships between recruitment and selection practices (r = 0.581, p < 0.01), training and development (r = 0.647, p < 0.01), performance appraisal systems (r = 0.612, p < 0.01), and employee compensation (r = 0.589, p < 0.01) with employee performance. The regression model explained 56.4% of variance in employee performance (Adjusted R² = 0.549). Training and development emerged as the strongest predictor (β = 0.341, p < 0.001). The study concludes that HRM practices collectively constitute the most influential driver of employee performance at KCCA, and recommends systematic reform of HR practices particularly in training and performance management domains.

This study investigated the relationship between innovation strategies and business profitability among small and medium enterprises (SMEs) in Lubaga Division, Uganda. The study was premised on the observation that many SMEs in Lubaga Division were grappling with declining profitability despite operating in a growing urban market, raising questions about their competitive strategies. A cross-sectional research design was adopted with a quantitative methodology. Using stratified random sampling, 210 SME owners and managers were selected from a population of 580 registered businesses. Data were collected via a structured questionnaire achieving a response rate of 86.2%. Analysis employed descriptive statistics, Pearson correlation, and hierarchical multiple regression using SPSS Version

This study examined the role of investigative journalism in promoting transparency and accountability in Uganda, with Kingdom Television as the case study institution. The research investigated how Kingdom Television&#039;s investigative reporting practices, editorial independence, investigative resources, and audience engagement strategies contribute to enhancing government transparency and institutional accountability in Uganda. A mixed-methods research approach was employed, combining a structured questionnaire survey administered to 167 respondents including journalists, editors, media regulators, civil society actors, and members of the public, with in-depth interviews with 12 key informants. Descriptive, correlation, and regression analyses were applied to the quantitative data, while thematic analysis was used to process qualitative data. The findings revealed that investigative reporting quality (r = 0.721, p &lt; 0.01) and editorial independence (r = 0.698, p &lt; 0.01) are the strongest correlates of transparency promotion outcomes, while investigative resource adequacy (r = 0.642, p &lt; 0.01) and audience engagement (r = 0.614, p &lt; 0.01) also demonstrate significant positive relationships. The regression model explained 58.9% of the variance in transparency and accountability promotion (R² = 0.589). The study concludes that investigative journalism at Kingdom Television makes a significant contribution to Uganda&#039;s democratic accountability ecosystem, though its impact is constrained by resource limitations, legislative restrictions, and advertiser pressure.