The purpose of this study was to investigate the challenges faced by ZIMRA in tax revenue collection from street vendors in the informal business sector in Zimbabwe. A descriptive research design was adopted. Quantitative and qualitative data analysis was also carried out where data collected using the questionnaire was analysed quantitatively while data collected using interviews was analysed qualitatively. The population for this study was 2220 comprised of 50 ZIMRA officials and 2170 street vendors in the informal sector in Harare central business district from which the sample size was selected. The sample size was 100 respondents drawn from the population sample frame of 2220. In selecting the sample size, the study adopted a purposive sampling technique. Main instruments were questionnaires, complemented by interviews. The data collected was presented in mean and standard deviation, cross-tabulation and frequency tables for quantitative data collected using the questionnaire, however, pie charts and bar charts were used in presenting qualitative data collected using the interviews. The study found that the government through ZIMRA used a variety of initiatives to collect tax revenue from street vendors, however, the most prominent method used to collect was the presumptive tax levied on street vendors being empowered with the Income Tax Act (Chapter 24:06), Section 36(f). Given the findings made in this study recommendations were made to the Government Department of Taxes (ZIMRA), encouraging ZIMRA to carryout tax education to all street vendors improve on their understanding of tax issues, such as type of tax heads to pay.
Quality cost management has a positive impact on enterprise performance, through strengthening quality management for products and services. In the process of quality cost management, increasing the prevention cost and inspection cost (preventive input) for quality can effectively reduce both internal and external quality losses, and contribute to a reduction in the total cost of quality and an increase in the profitability. Such a relationship between quality cost management and firm performance is conceptually accepted but few empirical evidence is available in the literature. Therefore we aim to empirically investigate the positive impact of quality cost management on quality management and firm performance in the context of business practice in China. By taking a questionnaire survey with a sample of enterprises in different regions across China, we perform regression analysis to evaluate the important relationships among quality cost management, quality management and firm performance. The results show that the preventive quality control and input are positively correlated to the efficiency of quality management. Furthermore, quality management and quality cost management are positively associated with firms’ operating performance. We therefore draw out some recommendations on strengthening quality cost management and quality management.
Electronic Commerce (E-Commerce) adoption is known to significantly influence the growth of Small and Medium-sized Enterprises (SMEs). It offers feasible and practical solutions for organizations to meet the challenges of a predominantly dynamic environment. However, available studies related to SMEs in developing countries, including Uganda, reveal that SMEs are slow in adopting e-commerce. Against that backdrop, this study set out with the following study aims: to identify the potential benefits of e-commerce to confectionery stores in Kampala City; to identify barriers to the adoption of e-commerce by confectionery stores in Kampala City; and to make recommendations on how best the barriers affecting the adoption of e-commerce by confectionery stores can be solved. The study employed a qualitative approach and a multiple case studies model, collecting empirical data through semi-structured interviews. Findings reveal that there are multiple potential benefits of e-commerce to SMEs in the Ugandan context, but these are eclipsed by a good number of mostly systemic impediments. By describing the situation surrounding the adoption of e-commerce in the case of confectionery stores in Kampala, this article might generate ideas necessary for the improvement of the e-trade environment not only in Uganda but also in some other developing countries.
This paper proposes requirements for a decision enhancement studio for Uganda National Water and Sewerage Corporation, developed by benchmarking two cases of best practices: Rand Water (Johannesburg, South Africa) and Waterbedrijf Groningen (The Netherlands). The study focuses on asset maintenance, investment planning and risk management decisions. The adopted methodology includes; unstructured interviews, focus group discussions, asset management workshops, field observations and literature review. Collected data reveals limited usage of decision support systems and data mining tools that potentially ease Requirements Engineering processes and allow for more systematic and structured decision-making practices in water asset management. The discussion also compares decision-making practices of the two best-practice scenarios: Waterbedrijf Groningen and Rand Water with that of the Ugandan Company. In addition, the asset management environment in Uganda National Water and Sewerage Corporation is also interpreted in light of the conditions in other Sub-Saharan countries in order to identify relevant decision-making targets for Uganda. Finally, the paper elaborately identifies the various impediments to the generation of requirements for water asset management, and suggests requirements suitable for the resource constrained Ugandan water utility. This paper, though focusing on Uganda National Water and Sewerage Corporation, sheds light on Requirements Engineering in water asset management in general, especially for the resource constrained water utilities of Sub-Saharan Africa.
The Bulgarian government begins a set of stimuli to accelerate economic growth. The overall aim of the study is to identify and analyze the problems hampering the economic growth in Bulgaria. The specific objectives of the study are: to estimate economic development of the Republic of Bulgaria between 2008 – 2017 years (after accession of the country to the European Union); and to rank the macroeconomic and efficiency-dependent factors that hindered the success of the economic stimulus program. To achieve these objectives, the study analyzes data on economic development of the Republic of Bulgaria, the European Union, separate member countries of the EU, and foreign experience. The articles are researched using key words and following a predefined inclusion and exclusion criteria. It is found out that the key economic problems of Bulgaria are trade deficit and attraction of foreign investments. On deficits, the study identified main reasons for emergence and existence of foreign trade deficit in the country: the competitiveness of national economy and Bulgarian manufacturers, innovation development, economy structure, entrepreneurship support, and infrastructure development. On FDI, the study identified low efficiency as the major cause of problems. To eliminate the detected problems and disparities in Bulgarian national economy development in relation to the development of economic system in the European Union, the study recommends how effectiveness of Bulgarian national economic stimulation can be enhanced.
