Mak IR Repository (Makerere University)
Not a member yet
9127 research outputs found
Sort by
Analysis of presumptive tax compliance among small businesses in Uganda: Case study of Kampala Capital City Authority
The purpose of the study was to analyze presumptive tax compliance among small businesses in Uganda using a case study of Kampala Capital City Authority. It was guided by three study objectives which included to identify the enforcement mechanisms used in promoting presumptive tax compliance in Kampala Capital City Authority, to analyze the effectiveness of enforcement mechanisms used in promoting presumptive tax compliance in Kampala Capital City Authority and to determine the key factors contributing to low level of presumptive tax compliance in Kampala Capital City Authority.
A cross-sectional survey design was employed to collect primary data using self-administered questionnaires. Data was gathered using a structured questionnaire from 126 respondents. Interviews were also used to collect qualitative data from some of the informants. The data was analyzed using descriptive and presented in form of tables and charts.
The study found out that a number of mechanisms are used to ensure tax compliance including audits and inspections, imposing penalties and fines, requiring comprehensive information reporting from taxpayers, withholding taxes at the source, cross-checking taxpayer data from multiple sources, use of third-party reporting and employing technology for real-time monitoring of financial transactions as most of the respondents agreed. On effectiveness of enforcement mechanisms used in promoting presumptive tax compliance, responses indicate that most of measures used are too effective as most of them noted that it is fair and just, it is straightforward and manageable among others. However, issues like limited financial resources for tax compliance efforts hinder effective enforcement and inadequate record-keeping practices among taxpayers pose a challenge to accurate tax enforcement among others make presumptive tax compliance a challenge. The study recommended that governments should prioritize regular audits and inspections as a fundamental strategy to uphold tax compliance standards, there is need to consider revising and enforcing penalty structures to ensure they are proportionate to the severity of the offense. There is need to streamline and simplify tax regulations to reduce complexity and make it easier for taxpayers to understand and comply. Clear tax laws can help alleviate the burden of compliance and encourage voluntary adherence to the taxes
Analysizing the factors affecting sales person performance at Airtel Uganda
The purpose of this study was to analyze the factors affecting salesperson performance at Airtel Uganda. The study was premised on three objectives: to examine the existing factors affecting salesperson performance at Airtel Uganda, to identify lapses in the factors affecting salesperson performance at Airtel Uganda, and to identify strategies to improve salesperson performance at Airtel Uganda.
The study employed a descriptive research design with a quantitative method approach, which involved collecting data from a sample of 118 respondents, out of which 101 Airtel Uganda staff responded through a survey questionnaire. The collected data was analyzed using the Statistical Package for Social Science (SPSS Version 25). The findings revealed that Airtel Uganda's salesperson performance is primarily influenced by product knowledge, customer focus, financial support, and customer relationships. Other factors include financial support, gratuity schemes, and cross-selling. Staff also appreciate good service, confirmation from managers, and positive feedback.
Based on the study, it appears that salespersons at Airtel Uganda are facing several challenges that are affecting their performance. The study found that the staff were unaware of customer needs, struggled with opposition, and were unable to remain calm. Additionally, the respondents lacked value for salaries and perceived their work as unappreciated. Respondents also disagreed with the perceived appreciation of their work when receiving feedback. Therefore, the study recommends that Airtel provides its salespersons with training and development opportunities, conducts a thorough review of the current salary and benefit structure to ensure that it is competitive and appealing to employees. Furthermore, the study recommends that Airtel implements employee recognition programs to recognize and reward employees for their hard work and contributions. The study also recommends that Airtel fosters a positive work environment, encourages employee participation and involvement, and implements employee engagement initiatives. Finally, the study recommends that Airtel Uganda sets clear expectations for employee performance, which can help employees understand what is expected of them and what they need to do to succeed
Assessing the effectiveness of working capital management practices in Mukwano Group of Companies
The purpose of this study was to assess the effectiveness of working capital management practices at Mukwano group of companies. Specifically, the study was guided by three objectives which are: assessing the effectiveness of working capital management practices of Mukwano group of companies, identifying the challenges constraining working capital management practices of Mukwano group of companies and suggesting strategies that will facilitate effective working capital management practices at Mukwano group of companies. A qualitative approach was employed to address the research objectives and as such, qualitative data from 15 employees of Mukwano was collected using an interview and analyzed using thematic content techniques. Study findings indicated that the company excels in managing its cash, inventory, accounts receivable, and accounts payable through strategic and advanced practices. These efforts center around optimizing cash flow, minimizing waste fostering robust relationships with both customers and suppliers and utilizing sophisticated tools and systems for efficient management. The study identified significant challenges across cash flow management, inventory control, accounts receivable, and accounts payable. Cash flow issues stemmed from inaccurate forecasting due to market volatility, delays in payments, and unexpected expenses. Inventory management faced difficulties in demand forecasting, supply chain disruptions, and limited storage. Accounts receivable struggled with delayed payments, credit risk, and inefficient collections. Accounts payable management grappled with negotiating terms, assessing discounts, and cash flow constraints affecting timely payments. Therefore, this study suggests that working capital management practices can be improved through: maintaining a strategic balance between ………. while periodically reviewing and refining its liquidity management approaches to sustain operational stability alongside continuous growth. It should adopt dynamic cash flow forecasting to navigate these fluctuations, ensuring smoother operations while optimizing overall financial health. It should consistently update and communicates these policies, periodically reviewing credit limits and enhancing credit check processes to maintain financial stability
Effect of military expenditure on economic growth in Uganda: An ARDL bounds testing approach
A research report submitted to the College of Business and Management Sciences in partial fulfillment of the requirements for the award of a degree of Master of Economic Policy Management of Makerere UniversityThe effects of military spending on Economic growth is contentious and therefore requires further analysis on a country by country basis to determine its level of significance. Uganda’s military contributions to Peace and Security in the region and the recent rise of various insurgencies, particularly, Lord’s Resistance Army (LRA) and Allied Democratic Forces (ADF), arguably the most fatal insurgent groups have increased Uganda’s military expenditure. Many people in the affected areas have been forced to stay in displaced camps or run away for safety rather than providing labor and education for economic growth. This study investigates the effects of this increase in military spending on the economic growth (measured by real GDP) of Uganda using time series data and the Autoregressive Distributed Lag (ARDL) bounds testing approach to co-integration and thereby employing augmented Solow growth model for the period between 1985 and 2022. The results suggest that there is short run negative significant relationship between military spending and economic growth in Uganda. However, the effect is not significant in a long run. The study therefore recommends that policy makers need to have a greater focus on development expenditure as compared to military expenditure.
Keywords: ARDL, Economic growth, Military expenditure, Cointegration and Ugand
Education response plan's influence on higher education access and resilience for South Sudanese refugee students from Bidi Bidi settlement in Uganda
A thesis submitted to the Directorate of Research and Graduate Training for the award of the degree of Doctor of Philosophy in Educational Management of Makerere University.This study sought to obtain answers to the following research questions: (1) how does the Education Response Plan (ERP) influence higher education access (2) how does the Education Response Plan (ERP) influence resilience of South Sudanese higher education refugee students from Bidi Bidi settlement in Uganda? Guided by a qualitative, exploratory case study design; data was collected from 27 participants. These included 12 South Sudanese refugee students, from two private Ugandan higher education institutions (HEIs), and 15 officials from government, non-governmental organizations (NGOs) and a public and a private HEI. Data analysis yielded four themes which guided presentation, analysis and interpretation of the findings. The study established that the ERP influences higher education access of refugees by: drawing upon and operationalizing supportive provisions within various global, regional and national frameworks (conventions, agendas, strategies, plans, policies frameworks); considering situational factors and cross-cutting issues, which have a bearing on refugees‘ higher education access, and enforcing a multi-stakeholder/ partnership approach, which enables partners and stakeholders to apply various supportive pathways and mechanisms, towards refugees‘ higher education access, in an unrestricted environment. It was also established that the ERP influences resilience for higher education refugee students, by enabling multiple stakeholder and partner supported mechanisms, towards building students‘ resilience. This study therefore recommends that guided by a situational analysis and needs assessment, Uganda‘s Ministry of Education and Sports, should develop objectives, activities and outcomes within the ERP, specifically for higher education. This will streamline the ERP‘s influence on refugees‘ higher education access and resilience. Ensuring interventions and coordination, happen in a more generic and systematic manner. This study contributed to the body of knowledge by developing a model that will contribute to strengthening the ERP‘s influence on refugees‘ higher education access and the refugee students‘ resilience. The study identified need for further research in other refugee settlements. It also noted the need for research that will involve refugee students, who are attached to settlements but who completed their secondary school education in urban areas
Promising and failed breeding techniques for overcoming sterility and increasing seed set in bananas (Musa spp.)
Most banana improvement programs are restricted to using a sub-set of edible landraces for sexual hybridization as the majority are female sterile. This results from an array of factors that work in tandem and lead to sterility. Use of pollen germination media (PGM) during pollination significantly increases seed set, but it is a very small fraction compared to the potential seed set. This research therefore explored early pollination (a day before anthesis), evening pollination, saline treatment, plant growth regulators (PGRs) treatment, and ovule culture as potential techniques for overcoming sterility in bananas. Early and evening pollinations did not increase seed set because of immature flowers and a mismatch of male and female flower opening, respectively (t-prob. = 0.735 and 0.884). Immersion of bunches in a saline solution before pollination and ovule culture also did not overcome pollination barriers. Auxin antagonists (TIBA and salicylic acid) increased seed set, though their respective increases were not statistically significant (t-prob. = 0.123 and 0.164, respectively). The use of auxin antagonists shows great potential for overcoming pollination barriers in bananas. However, application rates and time of application have to be optimized and used holistically with other promising techniques, such as use of PGM.This research was funded by the Bill and Melinda Gates Foundation, opportunity IDOPP1093845, and the article processing charge was also funded by the Bill and Melinda Gates Foundation
Synthesis of carbamates from carbon dioxide, alcohol and amines catalyzed by cobalt-based polyoxometalates metal organic frameworks.
A Dissertation submitted to the Directorate of Research and Graduate Training in partial fulfilment of the requirements for the award of the Degree of Master of Science in Chemistry of Makerere University.Polyoxometalate metal-organic fragments are molecular complexes that combine metal ions with organic ligands within the same structure. These complexes integrate the properties of both polyoxometalates, which are inorganic clusters of transition metal ions and oxide ions, and organic molecules, which provide additional functionality and structural diversity. In this study, cobalt based polyoxometalate metal organic frameworks (POM-MOFs) were synthesized using the hydrothermal process by mixing appropriate amounts of selenium as the heteroatom, tungstate, cobalt (II) and glutaric acid and phthalic acid as the organic ligands. The cobalt based POM-MOFs were characterized using Fourier transform infrared spectroscopy (FTIR), scanning electron microscopy coupled with energy dispersive spectroscopy (SEM-EDX), transmission electron microscopy (TEM), and powdered X-ray diffraction (PXRD). The POM-MOFs were utilized in the synthesis of carbamate from alcohols and amines in the presence of carbon dioxide as the carbonyl source. The catalyzed reaction was carried out in a high pressure stainless steel autoclave in one-pot set up without need for isolation of the reaction intermediates. Determination of the optimal reaction parameters such as temperature, reaction time, CO2 pressure and catalyst load was done using the central composite design (CCD) of response surface methodology (RSM). The optimal reaction conditions were found to be temperature (140oC), catalyst load (0.05 g), CO2 pressure (20 bars) and reaction time (16 h). The carbamates from the reaction of CO2, alcohol and amines were identified using gas chromatography mass spectrometry (GC-MS) and quantified using gas chromatography flame ionization detector (GC-FID). Under reaction conditions, several carbamates were synthesized using a combination of amines like butylamine, cyclohexylamine and aniline, with alcohols such as methanol, butanol, propan-2-ol and hexanol in the presence of CO2 and a co-catalyst tetrabutylammonium bromide (0.01 g). In this respect, hexyl-N-cyclohexylcarbamate was formed from hexanol and cyclohexylamine with 85.2% yield and 97.2% selectivity and amine conversion of 87.6%. While butyl-N-butylcarbamate was obtained in 76.4% yield and 97.8% selectivity at amine conversion of 79.8%. Other carbamates were also produced in good yields in the range 57.6 – 76.4% and excellent selectivity (81.4-95.7%). The cobalt based POM-MOF catalysts could be recovered at the end of the reaction and reused without significant loss in activity up to three cycles.International Science Programme (ISP).
Organization for Prohibition of Chemical Weapon (OPCW)
Parenting styles, peer influence and substance use among adolescents in Wakiso District, Kakiri Division
The purpose of this study was to investigate the relationship between parenting styles, peer influence and substance use among adolescents in Wakiso district, Kakiri division. A random sampling strategy was used to select 201 adolescents from two secondary schools and data was collected using the Parental Authority questionnaire, the Peer Influence & Conformity scale and the Substance Use scale. A correlation research design was employed and Pearson correlation coefficient was used to test the first three study hypotheses while process macro was used in testing the fourth hypotheses. The outcomes of this study indicated that parenting styles in particular authoritarian (r = -.193, p0.05), results further indicated that, parenting styles particularly authoritarian (r = -.158, p0.05) while, peer influence was significantly related to substance use (r = .706, p<0.05) among adolescents. However, the results of this study showed that peer influence, as a mediating variable, did not mediate the relationship between parenting styles and substance use (R2 = .56, p <0.05) among adolescents. In conclusion, the findings suggest that adolescent substance use persists irrespective of parental approach or peer influence. Given this, it's crucial for interventions to focus on equipping adolescents with coping strategies and resilience-building techniques to navigate these challenges effectively
Malaria drug resistance and associated diagnostic failures in arriving refugee children at Adjumani and Kyangwali reception centers in Uganda
A dissertation submitted to the Directorate of Research and Graduate Training in partial fulfilment of the requirements for the award of the degree of Master of Science in Molecular Biology of Makerere University.Malaria, caused by Plasmodium falciparum (Pf), is one of the most important infections in African children and a leading cause of morbidity and mortality among refugees in sub-Saharan Africa. Uganda is one of the largest refugee hosting countries in the world, and the largest in sub-Saharan Africa, with over 1.4 million refugees. Serious threats to malaria control in sub-Saharan Africa include recent reports that there’s resistance to artemisinins (Tukwasibwe et al., 2017); the backbones of first line combination therapies to treat malaria, and P. falciparum Histidine Rich Protein 2 (PfHRP) gene deletions mediating false negative rapid diagnostic tests for malaria (mRDTs), have emerged in East Africa (Nsobya et al., 2021). A retrospective study involving utilization of 211 Blood Slide (BS) positive stored Dried Blood Spots (DBS) samples and 10 mRDT negative samples from newly arriving children aged 6 months to 10 years was conducted at 2 refugee camps in Kyangwali (from eastern Congo) and Adjumani (from Southern Sudan) in 2022. Samples were then packaged appropriately and transported to the IDRC-National Malaria Reference Laboratory. Molecular Inversion Probe (MIPs) was then prepared, samples sequenced and analyzed for malaria drug resistance markers and HRP2/3 deletions The positivity rate for RDT was 36.5% (Adjumani) and 67.2% (Kyangwali) among the refugees. Prevalences of mutations associated with aminoquinoline resistance were much higher in Adjumani. Prevalences of mutations associated with high level sulfadoxine-pyrimethamine and dihydroartemisinin-piperaquine resistance were much higher in Kyangwali (61.0% and 48.1% for PfDHFR I164L and PfDHPS A581G, p-values 100 p/uL to be able to get meaningful results for analysis.IDR
CONVERSION OF SELECTED PLASTIC WASTE INTO CARBON NANOMATERIALS FOR APPLICATION IN THE ADSORPTION OF CARBON DIOXIDE AND ENERGY STORAGE
A thesis submitted to the Directorate of Research and Graduate Training in fulfillment of the requirements for the award of the Degree of Philosophy (Chemistry) of Makerere UniversityPlastic waste is a major environmental problem. It is non-biodegradable and can take hundreds of years to decompose. Plastic waste can also pollute waterways and oceans, harming wildlife and ecosystems. There are several ways to recycle plastic waste. One promising method is to convert it into carbon-based materials. Carbon-based materials have many potential applications, including energy storage, catalysis, and electronics. This study utilized hydrothermal/ solvo-thermal techniques to convert plastic waste into carbon-based nanomaterial at lower temperatures with zero emissions. The poly(ethylene terephthalate (PET) was converted into PT-NANO, and polyethylene (PE) waste into PE-NANO carbon nanomaterials (CNMs) for energy storage in supercapacitors. Also, the Polystyrene (PS) waste was converted into PS-ACT derived CNMs for carbon dioxide adsorption application The produced carbon-based nanomaterials powder was characterized for physical and chemical properties using different techniques, including BET, TGA-DSC, UV-Vis, FTIR, Raman spectroscopy, XRD, FESEM, TEM, and proton NMR analysis. The characterization confirmed the complete conversion of plastic waste to solid fractions of carbon nanomaterial. The PT-NANO and PE-NANO powders were tested with electrochemical characterization for energy storage because of their physical-chemical properties like specific surface area. The PT-NANO symmetric fabrication showed a specific capacitance of 250.8 F/g, energy density of 34.83 Wh/kg, and power density of 999.9 W/kg with a current density of 0.5A/g. The device fabrication exhibited high cycle stability and high capacitance retention of 96.8% with a current density of 1.5A/g after 10000 cycles. The PE-NANO electrochemical test revealed a specific capacitance of 155.5F/g with an energy density of 21.6W h/kg and a current density of 0.25A/g. Furthermore, after 9000 cycles at a steady current density of 1.0A/g, the materials retained 98.5% of their capacitance. The hydrothermal treatment of polystyrene (PS) in the presence of potassium hydroxide resulted in an efficient carbon sorbent with pores volume of 0.068cm3/g. The sorbent’s CO2 capacity at 25 °C is 3.8 mmol/g at 1 bar and 3.0 mmol/g at 0.1 bar, and it regenerates when the temperature reaches 80 ± 5 °C. As a result, this PS-derived carbon compound exhibited potential to absorb CO2 from high-emissions sources. The conversion of plastic waste into carbon-based materials is a promising method for reducing plastic pollution and creating new value from waste. These methods have the potential to make a significant contribution when converted at large scale as the best sustainable method for waste management.The MAPRONANO ACE Makerere University (P151847/IDA5797-UG) World Bank initiative funded this work