http://dissertations.umu.ac.ug/xmlui/handle/123456789/13 SASS Tue, 05 May 2026 11:21:57 GMT 2026-05-05T11:21:57Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1842 An investigation into the effects of cash compensation on project-affected persons: case study proposed Kampala - Jinja expressway (18km of Kampala southern by-pass) Komuhendo, Sylvia This study investigated the effects of cash compensation on project-affected persons (PAPs) of the proposed Kampala - Jinja Expressway (18km of Kampala Southern by-pass). The study objectives were to find out: 1. Unison the effectiveness of the cash compensation process; 2. the experiences of the PAPs towards the cash compensation; and 3. the impact of cash compensation on the PAPs. The study employed a case study approach. A sample size of 291 respondents was used. Data was collected using questionnaires, focus group discussions (FGDs) and interviews. Qualitative data was analyzed using content analysis, while quantitative data was analyzed using descriptive statistics (frequencies, percentages, mean and standard deviation) and inferential statistics (correlations and regression analysis). The study's conclusions highlight key findings, starting with the crucial role of cash compensation as a vital component of displacement management. This compensation significantly impacts Project-Affected Persons' (PAPs') perceptions, satisfaction, and economic stability, underscoring its importance. While many beneficiaries recognize the fairness and adequacy of disbursements, several challenges, such as delays, poor communication, and limited community involvement, hinder trust and satisfaction, indicating areas for improvement. Building on this, the findings emphasize that effective displacement processes require transparent, participatory, and culturally sensitive approaches to address these challenges. Furthermore, these approaches must be complemented by ongoing livelihood and social support programs to ensure holistic support. It is critical to note that cash alone cannot ensure long-term recovery; therefore, targeted interventions like housing assistance and livelihood development are essential for fostering resilience and community well-being. Overall, improving communication, ensuring fair valuation, and integrating comprehensive support strategies are essential for maximizing positive outcomes and reducing resistance, thereby promoting more sustainable and inclusive project implementation. By addressing these key areas, project implementers can strengthen community trust, satisfaction, and ultimately achieve long-lasting benefits. This includes incorporating personalized property valuations and standardized, fair assessment procedures that reflect true market values. Authorities should enhance communication by establishing consistent, multi-channel engagement, regular updates, and culturally sensitive outreach to foster trust and understanding among PAPs. Implementing real-time disbursement tracking systems can improve timeliness and reduce delays, while integrating livelihood recovery programs into compensation packages will support sustainable community rebuilding and resilience. Additionally, developing targeted support services, such as housing assistance and capacity-building initiatives, is essential to address long-term economic stability. Ultimately, adopting an inclusive, transparent framework that emphasizes community involvement, fair evaluation, and ongoing support will maximize positive outcomes, strengthen trust, and ensure that displacement processes are equitable and sustainable. William Kaggwa; William Kaggwa Mon, 01 Sep 2025 00:00:00 GMT http://dissertations.umu.ac.ug/xmlui/handle/123456789/1842 2025-09-01T00:00:00Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1838 The effectiveness of the socio - economic adaptation strategies in developing climate resilience employed by pastoralists in Moroto district Ederu, Magadalena This study examined the effectiveness of socio-economic adaptation strategies in fostering climate resilience among pastoralist communities in Moroto District, Uganda. With the Karamoja sub-region increasingly vulnerable to climate variability, including prolonged droughts and erratic rainfall, this research aimed to explore the adaptive strategies employed by pastoralists and assess their impact on sustainable livelihoods. The study utilized a mixed methods approach, combining quantitative data from 60 household surveys with qualitative insights from key informant interviews in Nadunget, Rupa, and Tapac sub-counties.Findings revealed that while both local and external interventions, such as borehole construction, valley tanks, and rotational grazing are visible, they remain inconsistently effective due to infrastructure fragility, seasonal stress, and poor maintenance. Migration emerged as a dominant, yet reactive coping mechanism, offering short-term relief but contributing to long-term socio economic disruptions, including resource-based conflicts and displacement. Livelihood diversification through crop farming and small-scale businesses is gradually gaining traction. although institutional, financial, and cultural barriers hinder its full realization. The study further highlighted the limited involvement of pastoralists in policy formulation, with weak governance structures undermining resilience efforts. Community-level strategies such as herd splitting, seasonal grazing committees, and traditional forecasting were identified as promising but require greater institutional support, training, and integration into formal adaptation frameworks. Conclusively, the research found that while pastoralists in Moroto District are actively engaging in adaptation, their resilience remains constrained by structural limitations, policy gaps, and a lack of sustained investment. The study recommends strengthening climate-resilient infrastructure, enhancing local governance participation, promoting inclusive policy implementation, and scaling up diversified livelihoods. These actions are critical for transitioning from short-term coping to long-term climate resilience in pastoralist settings. Lino Ika; Lino Ika Fri, 12 Sep 2025 00:00:00 GMT http://dissertations.umu.ac.ug/xmlui/handle/123456789/1838 2025-09-12T00:00:00Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1837 The contribution of non govermental organisatios in promoting women's participation in Yambio, Western Eqatoria South Sudan Caesar, Bate Carmelo Sangu Existing evidence shows that women’s representation in governance and politics in South Sudan remains limited despite constitutional and international commitments. Nevertheless, little empirical research has examined how Non-governmental Organisations (NGOs) contribute to women’s participation at the local level, particularly in Yambio, Western Equatoria State. This study, therefore, examined the contribution of NGOs in promoting women’s participation in Yambio, guided by feminist theory and social dominance theory, which together explain how structural inequalities and cultural hierarchies restrict women’s access to political spaces. Using a case study design and a mixed-methods approach, the research collected and analysed data from 174 women in governance and political roles through surveys, interviews, and focus group discussions. The findings reveal that gender equality programs, such as promoting quotas and replacement mechanisms for women candidates, are central among NGO contributions. Key impediments to women’s participation include a lack of formal education, limited political information, and male-dominated party structures that devalue women’s voices. Making laws that support work–family balance, prohibiting workplace discrimination, and eliminating Violence against women emerged as the most viable strategies to address these barriers. The study concludes that NGOs contribute significantly to advancing women’s political participation. though limitations remain in funding and institutional advocacy. It recommends strengthening grassroots advocacy, enhancing women’s civic and political training, and promoting gender responsive policies at institutional levels to ensure sustained progress Namutebi Estellina; Namutebi Estellina Fri, 26 Sep 2025 00:00:00 GMT http://dissertations.umu.ac.ug/xmlui/handle/123456789/1837 2025-09-26T00:00:00Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1824 Tax compliance review Wasswa, Muyanja Ronald Ssekyali & Associates is a small sized local audit firm established in January 2019. It provides audit, management consultancy and accountancy services to small sized businesses. The Firm engaged services of a tax expert to assess its overall tax compliance status in line with the existing tax laws and legislation of Uganda. The tax review assessed compliance with Pay As 7 You Earn (PAYE), Withholding Tax (WHT), Income Tax, Value Added Tax (VAT) administered by the Uganda Revenue Authority (―URA‖) and Local Service Tax (LST) administered by local authorities for the period January 2019 to June 2023. The tax consultant was tasked with undertaking a tax compliance review of the Firm’s past transactions to evaluate the extent to which it fulfills its tax obligations in compliance with the laws governing tax and other statutory compliance administration requirements in Uganda. The tax compliance review analyzed the level of accuracy, timeliness, and completeness in tax compliance of the past business transaction to assess whether the taxes due were accounted for in full and in a timely manner for the period January 2019 to June 2023. The consultant reviewed the Firm’s internal periodic tax calculations, tax declarations and corresponding payments, the cash inflow and outflow transactions, contracts, invoices, payment vouchers, observed the tax compliance environment to assess and identify potential tax risks, opportunities and exposures arising. The data collection tools used to execute the assignment included document review checklists and/or guides, review of the URA website declarations, and key informants’ interview guides. The Firm duly is registered with the URA for tax purposes. However, WHT, PAYE and LST were not accounted for during the review period in contravention of the tax legislation. The noncompliance is mainly attributed to the limited tax knowledge and awareness at the Firm. In addition, sales transactions were under declared for Valued Added Tax and Income Tax purposes leading to a variance in sales declared to the URA versus the company records. The non-compliance has resulted into outstanding principal tax and interest exposures totaling to UGX 39,194,144. Management is encouraged to sensitize its staff through tax trainings to develop tax awareness to ensure accurate and timely declaration of taxes to the URA. Bwanika Godfrey; Bwanika Godfrey Sun, 01 Sep 2024 00:00:00 GMT http://dissertations.umu.ac.ug/xmlui/handle/123456789/1824 2024-09-01T00:00:00Z