Masters Degrees (NBS)

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Browsing Masters Degrees (NBS) by Advisor "Chirimbana, Moses"

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    An investigation into the causes of customer loan default at the Agricultural Bank of Namibia, Oshakati branch
    (University of Namibia, 2021) Namupala, Victoria N.; Chirimbana, Moses
    Agribank has faced credit risk of borrowers not repaying loans on time as per the loan contract. This has resulted in financial losses to the ban . The Bank is concerned with the low rate of loan recovery on its scheduled loan instalments. This concem is due to clients defaulting, resulting in a persistent growth in the arrear loan book. Though the bank has adequate security in place for its loan portfolio, the impact of a low rate of debt collection on its liquidity remains a cause for concern. This study sought to investigate factors that cause customers to default on loan repayments on loans financed by Agribank. Due to strict privacy of the Bank, information was only assessable to the authorised persons. The mixed method approach was adopted for the study. The study used a semi-structured questionnaire for customers and a semi structured interview guide for staff members. The sample size was 187 participants that comprising of 37% female and 63% male, with the biggest age group of 41-50 years contributing 44.9%. The loan accounts represented in the study were livestock, h01iiculture, tractor, and poultry. The study identified that poor loan-monitoring and follow-up, poor credit risk assessment, high interest rates, and grace period were the specific factors from the bank's side that affected the level of loan repayment. On the other hand, business experience, loan size and multiple loans, loan diversion and, other income were the reasons for defaulting from the customer's side. This study recommends that Agribank should enforce its loan monitoring officers to always follow up on the loans taken and to strengthen credit risk assessment. Training workshops were suggested for customers in areas that concern credit or loans, its sustainability, and activities that are considered to help the repayment of the loans or that lead to defaults thereof
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    Assessment of provisional taxpayers compliance with tax laws: A case for Oshakati Office
    (University of Namibia, 2020) Amakutuwa, Aktofel; Chirimbana, Moses
    The purpose of the study was to make an assessment of the provisiona l taxpayers· compliance with tax laws at the Oshakati Inland Revenue Offi ce. The study seek answer to the fo llowing resea rch questions; (I ) What is the level of compliance to tax laws among the provisional tax payers registered with the IRD Oshakati Office? (2) What are the fac tors that influence provisiona l taxpayers' compliance with tax laws among the provisional taxpayers registered with the fRD Oshakati Office? (3) What strategies can be used to mitiga te on the compliance with tax laws among the provisiona l tax payers registered with Oshakati Office? The study utili zed a mi xed method to co llect data from employees fo r lRD Oshakati Offi ce and the taxpayers for IRD Oshakati Offi ce. The quantitati ve dimension of the study used a stratified random sampling strategy to select 3 76 taxpayers who completed a closed ended que tionnaire and a purposeful sampling strategy through the use of an in-depth face to face interview was used to select data from 14 empl oyees fo r Oshakati Inland Revenue. The findings of the study show that the level of compliance to tax payment by tax payers at the Oshakati Inland Revenue office is 36.9% which is less than 50%. In addition, the study also found out that the attitudes of the taxpayers have effect on their compliance to tax payment at the IRD Oshakati Office. The study a lso fo und out that the level o f compliance of the taxpayers relate to their income. Those who earn more, are more compliant than those who earn less. The study also fo und out that the level of governmental accountability and transparency detem1ines their level of compliance to the payment. More so, the study a lso unveiled that the level of educa tion, understanding public responsibility towards the benefits of paying taxes influence an individua l's decision to be compliant with tax laws. Based on the findings above, the study recommended the need to educa te the genera l publi c on the importaJJCe of complying with tax laws, and that the taxpayers need to be given a total ownership and autonomy understand that they are the ones who keep the government revenue run and economically functional. The study also recommended that there should be a li ve broadcast and campaigns to a lert the general public of their legitimate role in being compliant to paying their taxes
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    Assessment of provisional taxpayers compliance with tax laws: A case for Oshakati office
    (University of Namibia, 2020) Amakutuwa, Akaktofel; Chirimbana, Moses
    The purpose of the study was to make an assessment of the provisiona l taxpayers· compliance with tax laws at the Oshakati Inland Revenue Offi ce. The study seek answer to the fo llowing resea rch questions; (I ) What is the level of compliance to tax laws among the provisional tax payers registered with the IRD Oshakati Office? (2) What are the fac tors that influence provisiona l taxpayers' compliance with tax laws among the provisional taxpayers registered with the fRD Oshakati Office? (3) What strategies can be used to mitiga te on the compliance with tax laws among the provisiona l tax payers registered with Oshakati Office? The study utili zed a mi xed method to co llect data from employees fo r lRD Oshakati Offi ce and the taxpayers for IRD Oshakati Offi ce. The quantitati ve dimension of the study used a stratified random sampling strategy to select 3 76 taxpayers who completed a closed ended que tionnaire and a purposeful sampling strategy through the use of an in-depth face to face interview was used to select data from 14 empl oyees fo r Oshakati Inland Revenue. The findings of the study show that the level of compliance to tax payment by tax payers at the Oshakati Inland Revenue office is 36.9% which is less than 50%. In addition, the study also found out that the attitudes of the taxpayers have effect on their compliance to tax payment at the IRD Oshakati Office. The study a lso fo und out that the level o f compliance of the taxpayers relate to their income. Those who earn more, are more compliant than those who earn less. The study also fo und out that the level of governmental accountability and transparency detem1ines their level of compliance to the payment. More so, the study a lso unveiled that the level of educa tion, understanding public responsibility towards the benefits of paying taxes influence an individua l's decision to be compliant with tax laws. Based on the findings above, the study recommended the need to educa te the genera l publi c on the importaJJCe of complying with tax laws, and that the taxpayers need to be given a total ownership and autonomy understand that they are the ones who keep the government revenue run and economically functional. The study also recommended that there should be a li ve broadcast and campaigns to a lert the general public of their legitimate role in being compliant to paying their taxes
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    Factors contributing to poor performance of State Owned Enterprises: A case of TransNamib
    (University of Namibia, 2017) Nghiwilepo, Naamonganye Tuhafeni Mouyelele; Chirimbana, Moses
    Since 2011, the annual financial reports of TransNamib infonn the public about the negative financial performance of the corporation. Therefore, the comprehensive tenacity of this study was to investigate factors contributing to poor perfonnance of TransNamib. In conducting this research three major subsequent questions were answered. (l)What are the factors contributmg to poor performance of TransNamib (2) how are the factors contributing to negative performance of TransNamib and (3) what strategies can be implemented to mitigate the problem faced by TransNamib A mixed method research design was used through the use of a close and open ended questionnaires and an in depth face to face interview which was administered to 30 employees ofTransNamib. In- depth interviews were also conducted with 6 participants of which two were from HR (Administration), two from Finance and other two from the Public relations department. The findings of the study showed that, there is deprived management and supervisory skills in TransNamib. Insufficient and unmodemised resources are one of the major cause of TransNamib catastrophe. Employees working conditions are not conducive, employees are not motivated, and sometimes their salaries do not come on time. The study further discovered that there are no staff developmental strategies at TransNamib. Poor communication at TransNamib hampers effective communication among the employees, poor stakeholder's engagement in the organisation, and that the organisation is failing to attract qualified personnel as a result of poor working conditions are all revealed by the study. The study also found out that TransNamib does not have proper monitoring and evaluation tools to assess the production. Lastly, the study recommended that TransNamib need to avail sufficient resources: material, financial and qualified human resources. It also recommended that TransNamib must set up proper monitoring and evaluation tools so that they can assess their productivity. Proper communication protocol among employees should be set. Tt further recommended that the organisation should consider staff developmental opportunities, for employees to be equipped and enriched with necessary skills that will mcrease their productive capacities in various jobs
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    Factors influencing the marketing of horticultural produce among small scale farmers at Etunda Irrigation Scheme in the Omusati region Namibia
    (University of Namibia, 2019) Hamutenya, Jacob Tweufilwa; Chirimbana, Moses
    This study investigated factors influencing the marketing of horticultural produce among small scale farmers at Etunda irrigation scheme in the Omusati region ofNamibia. The researcher sought to answer the following questions. A mixed method through the use of both quantitative and qualitative research designs was used to carry out this study at Etunda irrigation scheme. The study targeted small scale horticultural farmers at Etunda irrigation scheme and employees of AMT A at Ongwediva Fresh Produce Hub. Simple random sampling was used to select respondents from horticultural farmers at Etunda and employees of AMT A. Questionnaires and interview guides were used to collect primary data. The analysis was done using descriptive statistics and the results were presented in tables and pie charts. The study faced numerous limitations such as the absence of readily available research grants on critical research topics such as this one has also been a ) limitation as their availability could have led to countrywide studies being undertaken and made literature based on nationwide studies available. The researcher had to rely on data from other countries who are also embarking on horticultural production. The major limitation of the study was that not all the small scale farmers in the country or the region were selected to participate.Study findings showed that lack of on-farm infrastructure, lack of capital, poor mode of transportation, were some of the challenges faced by small scale horticultural farmers. It was also found that there are enormous difficulties and challenges facing Small-scale farmers in marketing their horticultural produce. These challenges range from inaccessibility to the Hub, fluctuating market prices, perishability of fresh produce, limited production, lack of on-farm infrastructure, poor quality of fresh produce, lack of capital/finance in engaging large quantity of fresh produce and disagreements in price between farmers and AMT A. Farmers inability to market produce means lack of income for production outputs, consumer goods and immediate cash requirements and this inhibit income generation. The major challenges from the research show that distance to Hub and high transport costs, is a central concern for small-scale farmers in Namibia. Small-scale farmers need access to competitive markets not just for their produce but also for inputs, income generation, technology (storage) advancement, consumer goods, credit and labour. The study concluded that the Ongwediva Fresh produce need to reduce wastage, improve sustenance of the Hubs, diversify markets and reduce dependency on the importation of primary and secondary value added products. The study also emphasize that, there should be collective engagement of the farmers with policy makers to create a conducive environment for the success of agro-businesses. There is also a need to improve the collection of horticultural produces from farmer through a formal process because distance becomes barrier in conveying these produces to the market. Farmers are encouraged to join cooperatives to enhance their chances of accessing critical production inputs and the government should ensure that farmers 'perception of incentives associated will be associated with formal channel in transportation of their produce. Their physical costs of market access can be reduced by good road construction, road maintenance and improved transport, storage and information