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Item An investigation into the causes of tax non-compliance: A case of Walvis Bay(University of Namibia, 2019) Nanghonga, Joseph; Sheefeni, Johannes PSThe study sought to investigate the tax non-compliance in Walvis Bay Namibia. The objectives of the study were: To assess the causes of tax non-compliance among different taxpayers in the area. To analyse the different mitigating measures that could be considered by the tax payers and the Walvis Bay IRD office to reduce the level of tax non-compliance. The study made use of secondary data gathered from the Walvis Bay IRD office. The theoretical and empirical literature review was used as a foundation for this research. The research designs for this study were causal comparative and cross sectional, with the research method being quantitative. Questionnaires were used as the research instrument. The results of the data gathered from the questionnaires assisted the researcher to reach certain conclusions on the formulated objectives. Through these results, the researcher discovered that: Level of education, Annual turnover, probability of audit and perceived punishment through fines, tax compliance cost and level, perceived opportunity for evasion, Age all have a bearing on tax non-compliance existence in Walvis Bay. The researcher was able to make recommendations to the government through its Walvis Bay Inland Revenue Department (IRD). The researcher recommends that the government should undertake a comprehensive tax reform that should include the following measures: it should monitor and curb tax evasion through increased auditing activities that is reinforcing specific units which will conduct in-depth audits (employing forensic accountants) and tax intelligence investigations, increased education of tax payers on a regular basis. The other tax reforms should be supported by a new and more efficient tax computer system whereby submissions could be made online. The establishment of the Revenue Agency to improve competency of the tax officials was also recommended, together with the universalisation of tax laws, making the laws more modest, as modest tax laws are easy to understand and comply withItem Developing a strategy implementation framework for State-Owned Enterprises in Namibia: A case study of Namibia Water Corporation(University of Namibia, 2019) Munyala, Demwinekela Fillemon; Kavei, GurvyFor an organisation to ensure constant competitiveness in the dynantic and changeable environment, a successful strategy implementation is critical. Therefore adopting a comprehensive and successful implementation framework is not an option but rather a necessity to all organisations. This research aims to develop a strategy implementation framework for state-owned enterprises in Namibia, with a specific case study on Namibia Water Corporation (NamWater). A strategy implementation framework offers a significant structure which enables and provides guidance toward a successful strategy implementation that improves organisational performance as well as efficient accomplishment of intended objectives. In today's dynamic economy the organisational competitive advantage is not on the market environment solely, but also from its capability to replicate its strategy into action in a manner that allows it to achieve its strategies and goals. In order to realise the purpose of this study, a case study research design was adopted. A purposeful sampling technique was utilised and a questionnaire with non-structured questions was employed to gather data on the implementation challenges, views and thoughts from the organisation's strategy implementation team. This all aided towards the development of an impactful framework. The data collected through the non-structured questions was analysed by means of a qualitative approach in general, and content analysis in particular. The study unearthed several strategy implementation challenges in NamWater, such as: the lack of participation of employees in strategy formulation, absence of strategy alignment to organisational structure, lack of organisational policy reviews to govern and enforce new strategies, poor communication channels, substandard rewards and remuneration systems to retain critical human resources, poor leadership and inadequate technical skills. On further investigation, the study also identified key elements critical to successful strategy implementation such as skilled human resources, adequate financial allocation, and the usage of infonnation and technologies to best attain the intended objectives. In closing, the study proposes a strategy implementation framework to achieve the desired strategy implementation results. The developed framework was developed under the theme "Involvement of alllevels/Inclusivity ", and developed based on a bottom up management styleItem Investigating primary and secondary education in Namibia focussing on marketing strategy(University of Namibia, 2019) Raty, Clarissa Annina; Matipira, LovemoreThis study focused on challenges and opportunities in primary and secondary education in Namibia. Furthermore, the study focused on how partnership with Finland could help Namibia to overcome these challenges and meet Vision 2030. The study also researched on the marketing of an education system in a foreign country, specifically how the Finnish education system and solutions could be successfully marketed in Namibia in the context of globalisation and intemationalisation. The research work was based on a case study approach where face-to-face interviews were used to gather the primary data. In this research both primary and secondary data was analysed through content analysis in order to identify themes and sub-themes that emerged from the transcription. The researcher interviewed I 0 education experts from different educational organisations in Namibia. Organisations were identified based on the research objectives, and within these organisations, interviewees were identified using the following criteria: in-depth knowledge and expertise on the education sector, and managerial decision-making position. The study showed that Namibia is moving forwards in education, but the education system has multiple weaknesses and the country is facing huge challenges in the primary and secondary education level. Thus, improving quality of education is one of the most highly valued outcomes and opportunities in the near future for Namibia. The d I ·s showed that there is a clear need for new educational tools innovations ata ana ys1 ' d t and that Finland currently is and could in the future be one of the possible an sys ems solution providers as great opportunities are seen with partnerships in order to improve educational systemsItem Assessing the effectiveness of the lean service principle: A case study of the management services division, Swaziland(University of Namibia, 2018) Sifundza, Sabelo G; Kabir, HThe Government of Swaziland (GoS) civil service wage bill has continued to rise in recent years, out-pacing the growth of govern 1ent revenue. The persmmel budget is sti ll the largest single recurrent expenditure item in the budget. The underlying problem of high public sector personnel costs continues to be felt in the economy. The wage bill has been increased by 22% since the advent of the economic crisis of 2010, and is at 47% of the national budget and is the fo urth hi ghest in Afri ca at 14% of Gross Domestic Product (GOP) by the year 20 15. This study will enable Cabinet to make the appropriate decision on the mandate and future of the Management Services Division (MSD), as there have been growing calls to disband the division d e to the failure to reduce and/or control the wage bills as that is the core mandate of the division. This study wiJl generate info rmation on the wage bi ll push-factors and the shortcomings of the Le n Service Principle and Just-ln-Time (JTT) Technique in the management and reduction of the GoS civil service wage bill and further indicate the relevance of these principles in the context of the GoS civil Service. The study found that the techniques used were not designed for the specific control of the wage bill, but is methods and system improvement techniques. They are designed for value creation in the delivery of goods or services to the end-user. They are customer centric teclmiques. To this end, the MSD has been applying the wrong methodologies in wage bill control, which has been evident by the continued yearl y increase ofthe wage bill. In essence the division should co nsid r the utilisation of Human Resources Forecasting and Planning (HRFP) TechniquesItem An assessment on the effects of school teachers' turnover on learners' performance in public schools in Windhoek(University of Namibia, 2019) Kadhikwa, Liina; Kaupa, Stewart PeterAccording to the Public Service Commission (PSC) Annual Report (2013/2014), Namibia, like most other Sub-Saharan African countries noticed a rise in teacher attrition mainly in the public schools (Pitsoe, 2013). The negative development has also been accompanied by deteriorating academic performance in public schools. More so, Donaldson and Johnson (2011) added that the revolving door effect has continued to compound the problem. The study therefore sought to investigate the causes of teacher attrition and establish the nature of the relationship and the magnitude of the impact of teacher turnover on learners' performance. The study only focused on 3072 teachers in government schools in the Khomas Region a sample of 96 participants was extracted using the Slevin's formula. The study adopted a case study research design and both qualitative and quantitative data collection techniques were used. The qualitative approach used a semi-structured interview guide for data collection whereas the quantitative data collection approach used a questionnaire with both structured and non-structured questions. Quantitative and qualitative data was analyzed using SPSS and thematic data analysis methods respectively. The research concluded that there are a number of factors that affect teachers' turnover in the Khomas Region and these included ill-disciplined learners, heavy workload of teachers, poor school leadership practices, too much administrative work and lack of professional development. However, the study found out that turnover in public schools was chiefly a product of extrinsic factors emanating from the prevailing socio economic environment. The study concluded that teachers' turnover affects learners' performance in public schools to a larger extent, though there are other factors such as parental support, resource availability and school leadership that affect the performance of the learnersItem Investigating corporate governance practices and their impact on organisational performance in non-governmental organisations: An empirical study of the Namibia Red Cross Society(University of Namibia, 2019) Mokotjomela, Kandea Frieda; Matipira, LovemoreThe purpose of the study was to investigate corporate governance practices m non governmental organisations, a case study of the Namibia Red Cross Society. The study assessed the role of the Governing Board in ensuring proper internal control systems, assess the performance management tools used by the Board to enforce accountability and transparency in reporting and internal management controls and assess the performance indicators used to measure the effectiveness of the NRCS Governing Board. The main objective ofthe study was to investigate corporate governance practices and their impact on organisational performance. While the subsidiary objectives were to assess the role of the Governing Board in ensuring proper internal control systems, evaluate the performance management tools used by the Board in enforcing accountability and transparency in management control systems and to investigate the performance indicators used to measure the NRCS Board's effectiveness. The study followed the convergent parallel research design with a mixed method. The population for the study comprised of the Namibia Red Cross Society Governing Board members, senior management team and employees at supervisory level making a population of 26 participants. The research used structured questionnaires and interviews with non-structured questions during the study (Turner, 201 0). Primary data was collected through the use of direct interviews with individuals and focus group interviews and desk review was used to collect secondary data. The study used the Statistical Package for Social Sciences (SPSS) to analyse the data. The linear regression model was used to determine the relations between corporate governance and organisational performance. Regression analysis is a statistical technique that allows one to examine the relationship between two or more variables of interest (Seber, G. A. F and Lee A.J., 2003). The study established that there is a link between the principal and the Governing Board although it has no effect on an organisation's performance. There is a significant relation between the Board, practices and processes, the written agreement, transparency, independence and monitoring and evaluation of the Board. The executives are the most critical factor that has a profound effect on an organisation's performance. The analysis further showed a positive relationship between internal control systems and an organisation's financial performance. The study recommends the NRCS to adopt the COSCO framework as it is very comprehensive and applicable to the efficiency and effectiveness of operational and financial reporting controls. The COSCO framework is simple to understand and adaptable to start-up and established organisations' operations. The proper implementation of the COSCO framework can enhance good financial performanceItem An investigation into enterprise business solutions' contribution towards decision-making for the Motor Vehicle Accident Fund(University of Namibia, 2019) Ndeshiilile, Gerlinde; Jere, NobertInformation Systems (IS) have transformed how business organisations operate. The growth of such Information Systems has been witn ssed in many environments. As a result, most organisations invest a lot of their capital into Information Systems (IS) with the hope to improve decision-making that will improve their competitive edge in the market. Despite the huge investments in IS, it remains unclear if managers are assisted in decision-making by the respective systems available for them. There is Jess research on the benefits of IS towards or in enhancing decision-making among business organisations. This study was undertaken within an organisation operating in Namibia. The mixed methodology was used where both qualitative and quantitative approaches were applied. This approach was used to investigate the extent to which Enterprise Business Solutions (EBS) were being used for decision-making within the MV A Fund. The study sample consisted of 61 respondents. Data was collected from a sample of all employees in the MV A Fund, Windhoek, Namibia. A questionnaire was used as the instrument for data collection and analysis was done using SPSS. Results showed that the EBS is being used within the organisation, however not all managers are fully utilising the system in decision-making. In this study, it was established that more effort needs to be put on the EBS in order to ensure a deliverable decision during the decision-making process. Findings show that respondents really do make effective analysis of the information at various levels in respect of different functions within the Fund. In addition, the study confirmed that the system helps the firm to get rid of mistakes or erroneous problems. Interfering obstacles that are restraining the role of EBS in making excellent decisions were also mentioned. The hypothesis results show that Enterprise Business Solutions (EBS) improves decision-making within the MV A Fund. The study recommends and encourages units that use the system to continuously do so to make certain of a flow of free information and sufficient use of EBS in decision making. Further recommendations were made as th ~ result of the findings that, MY A Fund should work on improving the system in order to avoid timing out and slow performance. In conclusion, the Fund should organise training programs in order to have a proper and acceptable use of EBS facilities in making decisions, drawing conclusions, and disseminating information for improved decisions. Training will also help to revive the abilities in using information systemsItem Investigating the impact of employee turnover on the service delivery in the Namibian Police Force(University of Namibia, 2021) Iidhogela, Martin Nambala; Siwadi, PThis study sought to asses~ the impact of employee turnover on service delivery in the Namibia police force by assessing the level of and reasons for employee turnover in the Namibian police force; to analyze how employee turnover affects day to day operations in the police force; to determine the relationship between staff turnover and quality service delivery. This study adopt~d a quantitative research design and the instruments for data collection were questionnaires. Purposive and Stratified sampling was used to select the regions and stations of interest. A sample of226 respondents was drawn from various A Station (substrata) in four different regions using convenience sampling The Statistical Package for Social Science (SPSS) version 22 was used to analyse data and tables were used to present the results. A pre-coded closed-ended questionnaire using 5 points Likert scale was administered to the target population. The study concludes that, employee turnover is caused by factors at home and work and that turnover causes too much wastage of resources which is spent on training replacements Furthermore, the study concluded that employee turnover affects teamwork as the remaining employees get demoralized after the resignation of some of their colleagues. The study recommends that the top management ofthe police force should involve employees in the decision-making process. It further recommends that NAMPOL management should provide benefits that will attract the best employees to remain in the organization to improve service delivery. Lastly, the study recommends alignment of employees remuneration with employee job responsibilities will help in motivating employees to improve their performance and that NAMPOL should consider remunerating its staff based on their qualifications for those that are not promoted to feel their qualifications are recognizedItem An exploration of government financial support towards the sustainability of accommodation facilities during COVID-19 in Namibia(University of Namibia, 2022) Shikangala, Martha PeneyambekoThis study was conducted to explore government financial support towards the sustainability of accommodation facilities during Covid-19 in Namibia. The objectives of the study were to ascertain measures that the government has put in place to improve cash flows of accommodation facilities, identify challenges towards obtaining suitable financial support for accommodation facilities during the pandemic from the government and to evaluate the factors government takes into account in deciding to support the accommodation sector. The study used an exploratory research design utilising a qualitative research approach for data collection and analysis. Data was gathered from 30 participants (26 B & B and Lodges and 4 officials from the Ministry of Environment and Tourism). Data was collected using a semi-structured interview guide and the data was analysed using thematic analysis. The study found that there was a drastic decrease in both room occupancy and annual turnover for the year ended 2020, compared to the same period in 2019, hence the need for government financial support to sustain the hospitality industry. The results revealed that the available financial support and stimulus packages are not effective for the tourism sector. The available funding programs include government guaranteed loans, facilitated through the Development Bank of Namibia (DBN) and other commercial banks, and are meant to boost production. However, the B & B and Lodges rely on local and international visitors who may require accommodation, hence these loans cannot do much to boost production but rather leave the owners in more debt. Therefore, this study recommends for the government to provide financial suppo1i suitable for the tourism industry. Also, currently grants are recommended to sustain the industry. The government is also encouraged to promote domestic tourism. It is recommended for the B & B and lodge owners to diversify their businesses in this current environmentItem Investigating the Income Generating Activity Fund (IGA) and its effect on women entrepreneurs in Windhoek Namibia(University of Namibia, 2022) Gwama, Josephine Nombeko; Woyo, ElishaThe purpose of this study was to establish how the Income Generating Activities fund (!GA) has impacted women entrepreneurs in Windhoek, Namibia. The study used a qualitative research design. A phenomenology approach was used as it looked at ways women entrepreneurs made sense of the world around them. Judgmental sampling was used to select a sample of 10 women entrepreneurs who were willing to give useful information for the purpose of the research. The data collection method used was in depth interviews using an interview guide as an instrument. The Timmons model of entrepreneurship framework was used as an entrepreneurial model was to identify factors that contribute to the success of a business. There are three main factors: opportunity, resources and the team, which have been used in the real world by practitioners and academics who have found the Timmons model of Entrepreneurship useful in assessing the phases that an entrepreneur goes through to establish an enterprise. There were 61/86 females who received funding. It was found that 9/10 were very satisfied with with their material and or equipment and 8/1 0 of the women faced no challenges. As a result respondents wanted more equipment and or material in the future. The women entrepreneurs were happy with the way the !GA fund was being run. As a result of the Ministry of Gender Equality and Child Welfare (MGECW) helping to finance 8/10 of women entrepreneurs in Windhoek. There needs to be an ongoing consensus to keep the number of women financed in the same range, this allows more women the opportunity to start their business. Thereby by empowering more women to be active in the Namibian economy.Item Investigating the impact of performance management system on employee job satisfaction at Namibia Revenue Agency, Windhoek(University of Namibia, 2022) Embula, Emilia; Musundire, AustinNamibia Customs, now NAMRA has identified the Performance Management System (PMS) as a vehicle to achieve national goals and objectives. However, PMS implementation appears ungainly, with little to show. To this end, the Namibia Revenue Agency in Windhoek should evaluate the influence of performance management on employee satisfaction. This study's goal is to determine whether employees and managers comprehend the impact and goals of the PMS. It also explores and offers solutions to NAMRA's management and staff. This study employed a quantitative research approach. To further understand the impact of PMS on employee job satisfaction at NAMRA, structured questionnaires with Likert-type scale questions were employed to collect data. The survey sampled 150 workers of the Namibia Revenue Agency (NAMRA). The population was made up of250 personnel based at Hosea Kutako NAMRA. 150 people were chosen to participate in the study using simple random sampling method. The data from the questionnaires was analysed and summarised using tables, graphs, and charts. This study revealed that the employees perceive that PMS can improve performance at NAMRA if properly communicated, and they also show a good understanding of PMS objectives. However, they feel that the implementation of PMS at NAMRA is ineffectively communicated and this affects or leads to job dissatisfaction. The Directorate of Sport has failed and is ineffective, because it is not adapted to the current available setting and environment of sport. Additionally, the lack of prioritisation of planned activities makes financial resources, and the application of PMS at NAMRA and its implementation difficult as it puts a strain on the limited resources. This finding is reflected by the main challenges of non-participation of employees in the decision-making processes. This thesis recommends that a manager-employee relationship should be created to improve the employee manager relationship and communication on clear alignment of implementing the strategic plan, annual plan and performance agreements. This should be done in order to create and sustain a performance- orientated culture, which would enhance employees' commitment and 11 dedication towards the achievement of NAMRA objectives and goals as aligned to the National Development Plan Five (NOP 5)Item An investigation into the impact of budget cuts on the operational performance of the Namibian police: A case study of Oshikoto Regional Headquarters(University of Namibia, 2022) Naukala, Frondina; Jeremiah, AndrewThe Internal Audit report of the Namibian Police (NAMPOL) for the 2018/19 Financial Year reported a reduction of the Namibian Police Force budget from N$14.3 billion to N$5.1 billion. Budget cuts differ across sectors of the economy as well as the magnitude of their impact on organisational performance. This study aimed at investigating the impact of budget cuts on the operational performance of Police in the Oshikoto Region. A sample of 150 participants from a population of 950 was selected using the stratified random sampling technique. The researcher had applied descriptive research design as it eliminates the constraints of rigorous academic methodologies, allowing researchers to see how others experience an event. The study adopted a quantitative approach which involved the use of closed ended questionnaires. The researcher's function in positivist studies was confined to data collection and objective interpretation. The strategy was based on reality's nature. Additionally, the data were analysed quantitatively using the excel spreadsheet package to generate tables and graphs .. The results of the study revealed that budget cuts lead to more crimes as Police is incapacitated in terms of mobility. This incapacitation could also be due to lack of vehicles and other important resources. Furthermore, top management in the Namibian Police Force is continuously faced with making difficult decisions on how to protect and serve their communities with fewer resources at their disposal. It was observed that, budget cuts had a negative impact on the operational performance of the police. It is therefore recommended that Oshikoto NAMPOL management should come up with policies which serve as a guiding principles to help with the operational performance of the PoliceItem Assessing availability of managerial employment opportunities for disabled persons in Omusati Town Councils(University of Namibia, 2022) Eita-Shapumba, Pauline; Mtigwe, BruceThis study assessed the employment opportunities at management level for persons with disabilities at town councils in the Omusati Region. This was with a particular focus on examining organisational factors of importance for the employment of persons with disabilities and assessing the effects of these factors on town councils' hiring practices. The study used the convergent parallel mixed methods research design employing both quantitative and qualitative methods to collect the data. Simple random sampling was used to select 92 staff members to complete the questionnaire, whilst purposive sampling method was used to select 4 Human Resources Managers/Officers to participate in the in depth interviews. The questionnaires were analysed using the Statistical Package for Social Sciences (SPSS) software while qualitative data from interviews was summarised using Microsoft Office. The major finding of this study is a non-representation at management level and a low representation at the entry level for persons with disabilities at the four participating town councils. In addition, the study revealed that town councils do not have in place, workplace diversity policies or plans for the inclusion of persons with disabilities and no reasonable accommodation is provided to persons with disabilities. However, the study noted a positive perception towards persons with disabilities as well as knowledge of disability legislation among participants. The inferential statistical results do not show any significant effect of organisational factors on the employment of persons with disabilities. The study recommends that town councils should establish and execute diversity management policies and initiatives to improve the recruitment, promotion and retention of employees with disabilities. Town councils should further identify positions that can be reserved for persons with disabilities and collaborate with disability recruitment agencies or the Namibian National Disability Council to determine if suitably qualified people with disabilities can be placed in these rolesItem Developing a framework for corporate environmental sustainability strategies for the Namibian industries(University of Namibia, 2022) Mwatukange, Hanna; Tsvere, MariaThe significance of environmental sustainability has emerged increasingly in the 21st Century. The aim of this study was to develop a framework for corporate environmental sustainability strategies for the Namibian industries through the identification of the adopted environmental sustainability strategies and challenges encountered in implementing environmental sustainability programmes by the selected industries. This study applied a qualitative research apvroach using a case study from 21 corporate industries by applying a purposive sampling method. The study used thematic analysis to analyse the data and descriptive analysis to interpret differences in the results. The findings of this study presented environmental sustainability measures to be adopted through strategies of awareness and education, product development, design and infrastructure, financial, supply chain, resource efficiency and technology. The challenges found to affect environmental sustainability adoption consisted of financial, technological, capacity, legislation and guidelines, increasing complexity, long-term business strategy and security. The proposed framework consists of five classification themes; strategic planning and development, corporate materiality assessment, strategy description, support structures and systems, including implementation tools. For future research related studies in other geographical regions and industries shall complement the understanding of the environmental sustainability concept as well as studies quantifying the economic beneficiation of corporate sustainability adoption. The study suggests the need to financially invest in corporate environmental sustainability promotion and improving 011 corporate responsibility requirements with regards to environmental sustainability adoption at country levelItem An investigation into effects of organisational culture on employee performance at the Oshana Regional Council(University of Namibia, 2022) Ashikoto, Elly; Bhebhe, TThe purpose of this study was to investigate the effects of organisational culture on employee performance at Oshana Regional Council (ORC). Mixed research methods were used to collect, analyse and interpret data from respo!'ldents and key infonnants. Participants of the study consisted of 103 employees of Oshana Regional Council. Questionnaires and face to face interviews were u ed to collect quantitative and qualitative data respectively. The Statistical Program for Social Sciences (SPSS) version 25 wa used to compute the quantitative data. Descriptive and inferential statistics were applied to better understand the meaning of data. To examine the association between employee performance and organisational culture at Oshana RC, methodological triangulation was utilized to strengthen the credibility and validity of the findings. The study found that a Hierarchical Culture is the dominant culture at Oshana Regional Council. It was the finding of this study that the Hierarchical Culture is relatively weak and ineffective in driving employee performance. It was also a finding of this study that employee performance is positively influenced by organisational culture. The study concluded that a strong organisational culture can provide a number of benefits including organisational unity of purpose, behaviour control and it improves employee commitment. Furthermore, the study found that managers play a critical role in creating a successful organisational culture. The study recommended that Oshana Regional Council should improve its organisational culture. The study also recommended that ORC managers should use leadership styles that are most suited to their employees in order to achieve high productivity, ORC should strengthen its organisational culture and periodically conduct cultural auditsItem An evaluation of the circumvent strategy implementation factors inhibiting effective tax collection within the Inland Revenue department in the Ministry of Finance in Namibia(University of Namibia, 2022) Vatileni, Eila Nghiikimhote; Saruchera, FannyThis study was conducted to evaluate the circumvent strategy implementation factors inhibiting effective tax collection within the Inland Revenue Department (IRD) in the Ministry of Finance in Namibia. The study was conducted against the background that the IRD in Namibia was struggling with the collection of taxes with more than N$ l9 Billion uncollected tax revenue. The objectives of the study were: to identify circumvent strategy implementation factors that inhibit the effective collection of taxes by the Inland Revenue Department, to assess the impact 01 the strategy implementation factors on the effective collection of taxes by the Inland Revenue Department, to establish ways of avoiding strategy implementation factors that inhibit effective collection of taxes by the Inland Revenue Department and to recommend best practices from the international and regional levels on how to avoid strategy implementation factors that inhibit effective collection of taxes by the Inland Revenue Department. The study was conducted through a descriptive survey, based on a sample of 44 employees from the Khomas Region of the !RD in Windhoek, Namibia. Respondents were selected through stratified random ampling procedure and data was collected through interviews and self-administered questionnaires. The findings of the study revealed that factors that inhibited effective tax collection included tax avoidance and eva ion, lack of capacity by revenue authorities, poor compliance and corruption and exemptions. The most prominent factor was tax evasion and avoidance, followed by lack of capacity of revenue department. The study established that there were significant but moderate correlations between strategy implementation factors and revenue collection at the IRD. The increase in inhibiting factors led to a moderate decrease in revenue collection, for instance, when tax eva ion, exemptions, and corruption increased, there was a moderate decrease in revenue collected by the IRD. The major solutions suggested by respondents for reducing circumvent factors were tax education, frequent audits, training staff, incentivise employees and building IT systems to flag uspicious taxpayers. The study recommends an improvement in the capacity of revenue authorities and the adoption of international standards in the management of taxesItem Effects of telecommuting on employee motivation and productivity during COVID-19 pandemic: A case of New Era Publication Corporation, Namibia(University of Namibia, 2022) Shaanika, Helvy Helena; Bhebhe, ThomasThe Covid-19 pandemic brought global changes to all areas of life, including the world of work. One of the major changes was the embracement of the telecommuting concept. The employment field is highly regulated by contracts and policies and introducing changes can affect production. This study investigated the effects of telecommuting on employee motivation and productivity. The study involved 67 respondents. Mixed research study (Pragmatism) was used for the study with questionnaires and interviews being the main data collection instruments. The research findings showed that the majority ofrespondents are in favour of telecommuting as a Covid-19 pandemic mitigation strategy because it provides for social distancing and it gives work-life balance to employees. The study also found that telecommuting, also called working from home (WFH), raised staff morale and motivated employees. This increased productivity among employees. This research concluded that telecommuting is the best mitigating approach to pandemics such as the Covid-19. The study also concluded that while telecommuting motivates employees and increases production, it only works best for a certain category of employees whose daily duties are computer technology based. The study recommended that even in the absence of pandemics, organisations such as New Era Publication Corporation can still resort to telecommuting as one of the best corporate practices as it increases productivity and can help with cost cutting in times of financial crisisItem Examining the use of dynamic capabilities for strategy implementation in Namibia’s construction industry(University of Namibia, 2022) Kashili, Hosea Kondjeni; Siwadi, PatienceThe purpose of the study was to examine the use of dynamic capabilities for strategy implementation in the construction industry. Furthermore, the study examined the relationship between dynamic capability constructs and strategy implementation processes. The research adopted a descriptive correlation quantitative design. An online questionnaire was used to collect data from a randomly selected sample of 129 construction companies that are registered with the municipality of Swakopmund. Data was analysed using Microsoft excel 2020 and Statistical Packaging for the Social Sciences software (SPSS) version 28. Findings from the study suggest that transformation is the most used dynamic capability, followed by seizing then sensing. Furthermore, it was found that there is a positive linear correlation between dynamic capabilities and strategy implementation processes. Moreover, the study established a strategy implementation concept that suggests that 24% effort should be invested in sensing, 39% in seizing and 37% in transformation to implement strategy through using dynamic capabilities in the construction industry of Swakopmund. The study recommended that construction companies in Swakopmund should use dynamic capabilities as an enabler for strategy implementation however, taking cognisance of the effort required for every aspect of dynamic capabilityItem Investigating into factors influencing the planning for post-retirement living for the construction sector employees in the Oshana region Namibia(University of Namibia, 2022) Ndengu, Henry Shaun Vilho; Svotwa, DouglasThe purpose of the study was to investigate the factors influencing the planning for post-retirement living for the construction sector employees in the Oshana region in Namibia. Moreover, the pragmatism philosophy adopted was most appropriate as the researcher combined elements of the positivist and interpretivist philosophies. Furthermore, the participants comprised of 30 construction sector employees from the Oshana Region, Namibia. Additionally, the study used semi-structured interviews as a data collection method. Thematic analysis was used to analyse the data by coding themes, making comparisons and examination of the data. The findings of this research are that construction sector employees do not venture into retirement planning and the sociodemographic group with low retirement planning interest is men, low-income earners and financially illiterate individuals. In the final analysis, the study recommends that more research is required to validate the data from these construction employees. The study also recommends the need for construction sector employees to acquaint themselves with the dynamics and literacy on financial issues and retirement planningItem Examining factors that lead to the increasing deficit in the Government of Swaziland(University of Namibia, 2017) Matsenjwa, Vusie Sipho; Nkemngu, PaulThis study investigated the factors that lead to fiscal deficits in the Swaziland Government. The study's purpose was to gain insight into the causes of the fiscal deficits in the Swaziland Government. The main objective of this study is to examine the factors that lead or influence the increasing budget deficit in the Government of Swaziland. Specific objectives were: to ascertain the laws, regulations, government practices and methods that relate to the collection of revenue and government spending, to establish the revenue generation mechanisms that are in place in govenunent and find out how these can be improved and to determine the key challenges the government faces in expenditure controls. The study used the mixed method research design which employed both qualitative and quantitative research methods with no sample but employed the Distributed Log (DL) approach using time series secondary data from 1968-2017. Data from the findings revealed that government practices and overspending are the main culprits of budget deficit in the form of overspending, decrease in revenue, a slow growing economy, outdated subvention policy, poor revenue collection methods, corruption, withdrawal of Withholding tax and also the fluctuation of SACU receipts. The study recommends that Swaziland must reduce, its reliance on SACU revenues by enhancing her revenue generating capacity in order to finance her expenditure adequately and help increase the multiplier that further generates output for economic growth. A quantitative research study is recommended to measure the real extent of budget defic it prevalence