http://dissertations.umu.ac.ug/xmlui/handle/123456789/34 2026-04-07T12:37:58Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1371 The effect of internal control systems on the financial performance of a revenue collection firm: Bigabwomwe, Warren The Uganda Revenue Authority was formed at a time when revenue collection was very low and the need to expand the tax base was necessary. URA then embarked on an ambitious project of reviewing its operations and coming up with internal control mechanisms to enhance revenue collection. The objective of this study therefore was to closely look at the internal controls in operation at Uganda Revenue Authority with a view to establish whether such internal controls have produced any meaningful results in increased collected revenue. The study was carried out to determine whether internal controls affect the financial performance of URA. The specific objectives were to examine the internal controls, assess the financial performance of URA, and establish the relationship between internal controls on performance of URA. Descriptive and analytical research designs were used to examine the findings to come up with conclusions. The research was conducted using both qualitative and quantitative approaches. Questionnaires were used on a population of 38 respondents in gathering primary data for the study. A cross sectional research survey design was used to employing both qualitative and quantitative techniques. Qualitative data was gathered using questionnaires while quantitative data was by extracts from secondary data for a period of 2016-2017.Stratified sampling was used and all the population was sampled The data collected was then analyzed and findings have revealed that the five components of control environment, accountability, control activities, information and communication and monitoring must be available for internal controls to work. The study established that weak internal controls have encouraged collusion to fraud, loss of revenue and embezzlement of collected revenue. The study therefore concludes that internal controls do function although with hiccups and that there is a significant effect between internal controls and revenue collection in URA. Data was analyzed by use of SPSS. The effect of internal control on performance was performed. The main findings were that internal control had a significant positive effect on performance in terms of control environment, risk assessment, control activities, information and communication, monitoring and advisory services. Lastly a few recommendations were given especially in the accounting department to further aid the organization in making improvements on the various weakness that were identified Kakuru Antony 2017-05-01T00:00:00Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1359 The role of human capital on the productivity of firm: Katusiime, Martha Mugenyi This study was to determine the role of human capital on the productivity of a firm. It focuses on human capital in three forms: education, on- job- training and health and how they affect the productivity of the firm. Productivity was also looked at in three forms: head count per unit production, return on investment in human capital and total working hours. The problem with the current state of human capital in Uganda is that more than 80 percentage of Ugandan population has no marketable skills therefore making them unproductive in there various occupations and places of work. This has led to low productivity in firms as in Uganda on a large scale. The researcher used quantitative and descriptive study designs in which questionnaires were given to a sample population at Vision Group Uganda. SPSS 16.0 was used to analyse the data. The result of a case study at Vision Group Uganda, revealed that the firm placed high importance to education, on job training and health of employees as a form of establishing quality of the human capital which are more productive with better quality and equipped with a vision and mission. The research led to the following findings: Human capital is of paramount importance for personal development and performance in terms of productivity and quality of life: the quality of education improves human capital: structured on-job-training and use of expert trainers improves the skills of the employees. Lastly, it was also established that health is an important determinant of human capital. Human capital resulting from investing in education, training and health care plays a big and important role in the productivity of a firm. I recommend corporations and the government to invest more in human capital with the aim of attaining productive and highly skilled labour force and human capital Mujuni Perez 2016-05-01T00:00:00Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1357 Commercial banking and financial development in Uganda: Ingabire, Bridget This study investigated the impact of commercial banking and financial development in Uganda. It aimed to discover why the commercial banking sector in Uganda has continued to grow over the years yet the financial development levels of the country still remain low. The study adopted the correlational study design with quantitative and qualitative research techniques. A total sample size of 36 respondents was used. Self-administered questionnaires and a face to face interview were used to collect data. Data was coded and later processed and analyzed and presented using means and standard deviation. Literature review based on the study objectives was done. From the study it was revealed that increased commercial bank deposits encouraged financial development through provision of a more diversified and stable funding base and potentially contributed to the stability of the financial system. Increased commercial bank branch networks promoted financial development by increasing access to financial services. It was also exposed that increased loans issued led to financial development through financing production, distribution, investment in businesses, and enabled them to properly allocate and invest much of society’s savings. Finally it was recommended that commercial banks should build more branches, ATMs and mobile banking services and mostly in rural areas in order to make people benefit from their savings and simplify money transfer. It was also recommended that commercial banks should set low loan interest rates in order to encourage people to acquire more loans and also advise them on profitable ways of investing the loans taken. This will increase investment thus growth and development in the country Mwesigye Feresiano 2015-05-01T00:00:00Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1336 The role of mobile banking platform in the delivery of retail banking services to customers in commercial banks: Case study, Stanbic bank, Masaka branch Aber, Polly The purpose of this study was to access the role of M-B platform in delivering retail banking financial services to customers in financial banks, a case study of Stanbic Bank, Masaka branch. The study aimed at finding out the role of M-B platform in reducing the level of customer congestion in the banking hall whenever customers need to carry out retail banking transactions with the bank. The study specifically addressed the level of customer adoption to using the M-B platform for accessing bank services, the challenges that these customers are facing in regard with using the platform, and solution suggestions were later on obtained from the customers in order to find ways of making the M-B platform a desirable platform for the rest of the customers. The researcher used a descriptive survey with a combination of quantitative data collection methods in gathering, tabulation and analysis of data. The findings revealed that many customers have heard about the Stanbic bank M-B platform and quite a number of them were registered on the platform and actively accessing financial services through the platform. This implied that M-B platform is an effective channel used in the delivery of retail banking services to customers. The study further revealed that the hand full of customers who were not using the M-B platform were actually using other service delivery channels such as internet banking, Automated Teller Machine ATM, but the rate of M-B usage is higher still. Dr. Awichi Richard 2017-09-01T00:00:00Z