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Item The evaluation on the trend of existence of unauthorized expenditures in central government of Namibia(University of Namibia, 2020) Dax, Hedwig Marine; Pazvakawambwa LillianUnauthorised expenditures have been a common dilemma occurring in the central government ofNamibia and other countries. The objective of this study was to examine the trends of unauthorised expenditure, determine the root causes, and propose strategies to reduce this unauthorised expenditure. Unauthorised expenditure patterns by 0 /M/ As were evaluated using descriptive statistics in the form of charts and tables. Trend analysis was based on Auditor-General reports for the period of 2004-2014. Qualitative content analysis included establishment of causes of unauthorized expenditure; controlling and monitoring mechanisms; awareness of policies and regulations and current fmancial systems in use. The study revealed that the unauthorised expenditures were occurring because of non compliance with existing and used acts, policies, laws, rules and regulations. Unauthorised expenditures were caused by dishonesty and disrespectfulness towards the usage of these acts, policies, laws, rules and regulations. Existing acts, policies, laws, rules and regulations should be renewed, amended or else the government introduces other regulations. This could be done through migrating from the existing fmancial framework which is the State Finance Act, 1991 (Act 31 of 1991) with its regulations. Honesty, transparency and accountability should be practiced and promoted in the development and disclosure of financials to make them easier and user friendly. In addition the internal controls already in existence surrounding these unauthorised expenditures need to be adhered to, namely: Virementation, whereby underspending (savings) should be utilised fully to diminish overspending (unauthorised expenditures) in support of proper planning and financial management. It further recommends each 0 /M/ A to develop a monitoring and evaluation policy framework and regularly carry out monitoring and evaluation on financial systems and booksItem An investigation into the effects of reward practices on job satisfaction and employee performance in Namibia Post Office(University of Namibia, 2021) Damases, Faith Vivian Fritzlyn; Acha-Anyi Paul NkemnguThe study investigates the effects of reward practices on job satisfaction and employee performance in the Namibia Post Office (NamPost). More specifically, the study aims to determine whether employees are motivated and satisfied with current reward practices. The company has failed to keep up with new rewards systems and the company also has a high labour turnover. Emphasis is put on reward systems and types of rewards, Maslow's (Hierarchy of needs), Herzberg's Two Factor Theory, Vroom's Expectancy theory, Equity Theory, the Goal Setting Theory and Effort Reward Imbalance. This study was quantitative in nature with the descriptive research design. Disproportionate stratified sampling was used to draw a sample of 80 respondents for the study in categories of clerical, Supervisory and Specialist. The quantitative research falls short of explanations or expressions of respondents and therefore might fail to be conclusive as it might lack certain information. Sampling method may lead to selection of employees that might fail to understand the concept as it requires some appreciation of the concept to answer accordingly. A self-developed questionnaire with structured questions was administered to respondents The study used SPSS as the analysis software and the descriptive statistics and Pearson's cmTelation analysis, Chi-square goodness of fit tests and ANOVA were used to analyze the data and test the relationship between the variables. The findings indicated that reward system contributes to job satisfaction and employee performance. The study urges the organization to improve on the reward system in order to improve on its employee job satisfaction and performanceItem An investigation into inventory management sytems' efficiency for production improvement at Navachab Gold Mine(University of Namibia, 2022) Kalipi, Taleingenawa E; Gilika, MphoThe study focused on the inventory management sy tems' effi ciency fo r production improvement at Navachab Go ld Mine. The study was guided by the fo llowing obj ective · to investigate factors that contribute to high non-moving inventory, factor contributing to understock and overstocking and factors contributing to high expiry and ob olete inventory at Navachab Gold Mine.The research used a sequential explanatory mixed methods approach using quantitative and qualitative research methodology. By u e of simple random sampling, 97 respondents from Ore Processing, Engineering, Human Resources Management and Procurement department were selected. The study u ed both closed and open ended questionnaire to collect data. The findings of the study revea led that Navachab Gold Mine orders its stock depending on the demand from end u er and their fo recasting of inventory levels. The fi ndings also showed that Navachab Go ld Mine makes use of the speculative purchasing policy when making order from upplier . Navachab Gold Mine has a strong data center fo r it tock such as receipts, invoice which help in keeping record of all the relevant price o a to carry out a stock va luation. Navachab Gold Mine al o does quarterly stocktaking and inventory tracking. Ba ing on the findings the inventory management ystem at Navachab Go ld Mine is ffective, however a few factor including end user ' demand and foreca ti ng on inventory I el , management styles, procurement staff competency, hinder inventory managem nt activities and hence production at Navachab Go ld Mine. It can therefore be concluded that inventory management systems' effi ciencies are interrelated to production performance of an organization. From the fi ndings, it was evident that proper inventory managem nt y tems could lead to efficiency and effectivene in both production and organizationa l ervice delivery by avoid ing over tocking and under t eking, havi ng the right tock at the right time and in the right quantity, Navachab old Mi ne can improve it in ent r management by fo llowing the recommendation gi enItem Strategies to ensure compliance with provisions of the Income Tax Act at the Inland Revenue Regional Office in Walvis Bay(University of Namibia, 2020) Sibeya, Richel Nalishebo; Sharma KRThis study focused on the strategies to ensure tax compliance at the Inland Revenue office in Walvis Bay. The main objective of this study was to investigate what are the strategies to ensure compliance with the provisions of the Income Tax Act in Namibia, taking the Regional Office of IRD at Walvis Bay as a case. The sub objectives were to: to critically ana lyse the current status of compliance by tax payers with the provisions of the Income tax laws and the problems faced; to identify the factors hampering tax com pliance, to determine the effectiveness of different measures in the context of tax compliance and to come up with strategies for dealing with the problems and issues encountered. Primary data was collected from the Walvis Bay individual taxpayers within the tax bracket of 18% by means of questionnaires and by interviewing the executives. Secondary data was collected from the reports of the Ministry of Finance and other documents that provided information on factors hampering tax compliance, status of individual taxpayers' compliance and strategies used by the authorities of the IRD to ensure tax compliance. Statistical package for social sciences (SPSS), was used to create frequencies that were used to generate descriptive statistics in the form of pie charts, graphs and tables for data analysis and presentation to simplify the results and support the findings. The majority of respondents (73%) pointed out that much needs to be completed in order to advance the administration of tax matters to enhance and ensure tax compliance by individual taxpayers at the Walvis Bay regional office. The effectiveness of the tax compliance system arisen as main concern as highlighted by 63% of the respondents. The sentiment was that the IRD office need to focus on improving the strategies in place in order to enhance and ensure tax compliance by individual taxpayers w ith the provisions of the Income Tax Act. carrying out audits and T ime ly, accurate disclosure of tax information to taxpayers needs to be improved. The major recommendation from this study was to urge the management at IRD Walvis Bay office to revisit their strategic processes to ensure tax compliance of the individual tax payers with the provisions of the Income Tax ActItem An investigation into factors affecting strategy implementation at the Namibia Students Financial Assistance Fund(University of Namibia, 2021) Mwiya, Chris; Matipira, LovemoreThis thesis investigates factors affecting strategy implementation at the Namibia Students Financial Assistance Fund. The study used qualitative methods to collect the data. The primary data was gathered through interviews, using a semi-structured interview guide with staff members at different levels. Field research was undertaken with a sample size of 30 people selected using stratified sampling. The researcher used Excel to do the content analysis by analysing responses from interviewees through coded responses and consolidated them into themes. The major outcome of the study concludes that the Fund faces numerous factors affecting strategy implementation. Namely: Leadership directive, Communication, Guidance from human resources management, Process/system and Technology, Organisational Culture, Organisational structure, Organisational resources, Performance management system and Control and monitoring. The same factors affecting strategy implementation have been harnessed under the challenges faced by NSF AF in strategy implementation. It is recommended that there was a need to improve the executive management that has been perceived as the most important driver for strategy implementation. Therefore, it should manage other factors listed in this study and take a stronghold on the strategy opted for effective strategy implementation. This would help to steer the Fund in the direction set out in attaining organisational goals and objectivesItem An investigation into factors contributing to urban land shortage in Windhoek, Namibia(University of Namibia, 2021) Hishitelwa, Tuhafeni Shanyengange Dasilva; Gilika, Mpho MonicaThe main aim of this thesis was to investigate factors that contributes to the shortage of urban land in Windhoek and its implications on housing prices and affordability. Windhoek has been faced with a problem of slow delivery and servicing of urban land, resulting in the gap between demand and supply widening drastically, resulting in massive urbanisation, and increased demand for land. This research comprises a mixed method (quantitative & qualitative). A convenience sampling technique was used to sample study participants. Data was collected using questionnaires, observations, and interviews to investigate the availability of urban land in Windhoek, factors that led to urban land shortage and the implications these factors have on the housing prices and affordability. The study found that, there is indeed shortage or urban land at the city of Windhoek. The City of Windhoek is faced with the shortage of developable land, lack of technical capacity, limited financial resources embedded with cumbersome procedures in the process of preparation and approval of detailed plans as prepared by land experts has been a catalyst for the low capacity of the municipality in allocating land. The study also established that low-income earners are faced with serious challenges in acquiring a dwelling due to high prices in purchasing land, high interest rates on mortgage bonds to income and collateral requirements of financial institutions and serviced land in Windhoek benefits only higher-income earners. The study also proved that shortage of urban land has contributed to high prices as the City of Windhoek continues to auction off land that is not affordable for low-income earners. The study recommended that, existing policies on land allocation be reviewed, such as the Deeds Office Act of 1937. Land delivery and servicing models needs to be reformed, and the study ft.rrther recommends that the City of Windhoek needs technical and financial capacity to faci litate provision of effective and efficient services of providing land for housingItem Exploring the role of board diversity in reducing the agency problem and strengthening firm value: A case study of Namport(University of Namibia, 2021) Pamburai, Place; Kaupa, Stewart PeterCorporate governance plays a significant role in every organisation. One notes that, corporate governance is a way in which an organisation is governed, the manner in which management is controlled, the way in which organisational goals are set so as to ultimately attain the set objectives. Corporate governance is perpetuated through the interaction between various participants who aid in the effective crafting of the organisation's performance. This interaction is only successful if there is good communication between shareholders and managers, so that effective communication pertaining the success of the organisation and governance of the organisation's various resources can be effectively safeguarded. Henceforth, this study determined the effectiveness of board diversity in reducing the agency problem and strengthening firm value at NamPort. A mixed methods approach was used in the study. The respondents were sampled from a population of the board members, the management and government officials. The study analysed the data using Statistical Package for Social Sciences (SPSS) and the key findings from this study reveal that it is apparent that board diversity plays a pivotal role in the crafting and execution of corporate governance of any organisation as it entails the enrichment of the make-up and composition of a board which in turn enables effective execution of roles and responsibilities of the organisation as a whole. The outcome of this study shows that, board diversity does not play a major role in reducing the agency problem and strengthening firm value at NamPort. Furthermore, the study established that there is a desperate need to implement diversity in the board in order to reduce the agency problem and strengthen firm value. In addition, the study concluded that the main challenges to principally implement corporate governance are mainly transparency and fairness, as was indicated by the participants of this study. Board transparency helps in alleviating the agency problem in general. A board that exercises transparency in its duties gains trust from the shareholders and employees at large. The study recommended training and development should become a priority, it emerged from the study that there is a lack of knowledge and skills to effectively manage and execute corporate governance in the organisation. Drawing lessons from other successful countries that have championed diversification of their board structures thereby strengthening firm value and effective corporate governanceItem Investigating the influence of the performance management system on employees' productivity at Namibia Training Authority(University of Namibia, 2021) Pohamba, Sackeus Tuhafeni; Atiku, Sulaiman OlusegunThe purpose of the study was to determine the influence of the performance management system on employee productivity at Namibia Training Authority (NTA). The specific study objectives were, firstly to investigate the effects of performance planning on employees' productivity; secondly to examine the influence of performance appraisal on employees' productivity; thirdly, to investigate the relationship between performance feedback and employees' productivity; and fourthly, to examine the influence of performance improvement on employees' productivity. A descriptive research design, utilising a quantitative approach with regards to the impact of the performance management system on employee productivity was adopted for this study. The explanatory variables consisted of performance planning, performance appraisal, performance feedback and performance improvement and their effects on employee productivity. A sample size of 220 participants from a target population of 537 members through random sampling was selected and used. A google form questionnaire was utilised to gather data, and with the aid of SPSS, results obtained were processed and presented in the form of pie charts, bar graphs and tables. Under performance planning, the study revealed that the majority of participants (59%) strongly agreed that the inclusion of staff contributes positively to performance as well as that planning encourages the commitment and understanding of the set goals and objectives (51% of the participants agreed). A few participants (20%) were not sure of whether or not long and short term planning was the best for NT A. With regards to performance appraisal, the study established that performance appraisal influences positively individual performance ( 40.5%), performance appraisal is valuable to the performance of the organisation (45.9%) and that performance appraisal makes employees to work harder than expected (38.2%). Results showed that performance feedback and performance improvement positively impacted hugely on employee productivity. The regression analysis conducted revealed that all the four independent variables had a statistically significant impact on employee productivity (p<0.05) and that they caused a 93.6% variation on employee productivity. The study concluded that without proper performance planning, appraisal, feedback and improvement, chances of high employee productivity were low. Recommendations made were that performance planning should involve the staff in order to enhance their understanding of their duties. Performance reviews should also be centred on the commitl;Ilents of the individual employees to meet the organisational objectives and that performance feedback should be fair, unbiased and adequate to all employeesItem An examination of barriers in transitioning from informal to formal business sector in Windhoek (Namibia)(University of Namibia, 2022) Jeomba, Jefta; Ziramba, EThe study examined the barriers in transitioning from the informal to the formal business sectors in Windhoek (Namibia). The statistics in Namibia indicate that there are several informal businesses in Namibia that have the potential to boost the economy. However, the transition of these informal businesses to formal businesses is not satisfactory. Thus, the study was carried out to examine barriers contributing to this slow formalization of informal businesses. The study was premised in the pragmatic research paradigm and followed the mixed methods approach. The mixed methods approach was used to draw upon beliefs, views and experiences of informal entrepreneurs on the barriers in transitioning from the informal to the formal business sectors in Windhoek. A sample of 40 businesses was drawn from five business categories. Convenience sampling technique was employed to select 40 participants who were administered with the questionnaires, which contained both close-ended and open-ended questions. Quantitative data collected from the section of the questionnaire which had close ended questions was analyzed through descriptive analysis and the frequency graphs, charts and tables were used to present the data. Qualitative data collected through the section of the questionnaire which had open ended questions was analysed thematically. The findings of the study indicated that advancements in technology challenges and lack of capital funding from banks and the government are the major barriers for the transitioning of the informal businesses to formal businesses. The study concluded that for business to be formalized, they need information, government support and sufficient technological advancement to assist them in transitioning. The study recommends that the government needs to consider the informal sector as fundamental part of its economy and come up with some solutions to integrate it into the main national economic programs, to facilitate the transition to formal sector, which will result in a high contribution to the country's GDPItem Assessment of provisional taxpayers compliance with tax laws: A case for Oshakati Office(University of Namibia, 2020) Amakutuwa, Aktofel; Chirimbana, MosesThe 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 taxesItem Investigating the factors that constrain the Effectiveness of fiscal policy in Namibia(University of Namibia, 2020) Shifotoka, Sakaria M; Kamati, ReinholdThis study investigated the factors that constrain the effectiveness of fiscal policy in Namibia. The research primarily aimed at identifying economic, social and political factors that constrain the effectiveness of fiscal policy in Namibia. The study employed a quantitative research approach, of a descriptive design. A structured questionnaire was administered to a sample of 81 respondents purposively selected. In this study, a set of social, political and economic factors were found to highly contribute to the ineffectiveness of fiscal policy in Namibia. On social factors, community participation, demographic characteristics, transparency and accountability, and cultural beliefs were identified as factors that constrain the effectiveness of fiscal policy. The survey results showed that insufficient resources, weakly prioritized expenditures, large debt stock, ineffective institutional framework, and poor capacities of the budgeting process were the most economic factors that constrain fiscal policy effectiveness. Meanwhile, 89% of the total respondents agreed that lack of political will, cabinet size, overlapping roles between institutions and lack of or slow decentralisation were political factors that inhibit the effectiveness of fiscal policy in Namibia. Furthermore, 100% of the respondents emphatically rejected the proposition that fiscal policy is ineffective due to lack of resources. From the results, it was concluded that the continued per i tence of fiscal policy ineffectiveness will continue to yield high levels of poverty, unemployment, and regionally unbalanced development and therefore can re ult in increased concern as to the degree of adherence to sound economic principles in the formulation and implementation of the country's fiscal policy. The research recommended coherence between the central government offices and agencies. This is expected to result in less government bailouts and the revenue which would otherwise have been used for bailouts would now be targeted to national priority areasItem An investigation into the economic impact of creating a foot and mouth disease free zone in the Central North of Namibia(University of Namibia, 2021) Shamathe, Kuniberth; Jeremiah, AndrewThe purpose of this study was to investigate into the economic impact of creating a Foot and Mouth Disease (FMD) free zone in the central north ofNamibia. A Veterinary Cordon Fence (VCF) is a large-scale fence-line constructed for the purpose of controlling livestock contagious diseases such as FMD. Lucrative international meat export markets are the main reason countries come up with and protect FMD free zones. Namibia has VCF running across the country from east to west almost dividing the country in the middle. The beef products from the Northern VCF (NVCF) are not allowed to cross the VCF to the Southern parts of the country because the Southern VCF (SVCF) area is regarded as a FMD free zone while the NVCF area is regarded as a FMD infected zone. Currently, Namibia international beef markets do not buy beef products from the NVCF-FMD infected zone. As a result, farmers from the NVCF are complaining that the current situation prevents them from benefitting from the lucrative export beef market as compared to farmers in the South. This study adopted the explanatory research design focusing on desk research. The results of the study showed a statistically significant increase (PItem Investigating the transmission of monetary policy through the bank lending channel in Namibia(University of Namibia, 2021) Mushelenga, Johannes Peyavali; Kuruba, GangappaInvestigating the transmission of monetary policy is important for an economy. Many channels exist through which monetary policy decisions affect the economy. This paper examines the bank lending channel, which reflects the central bank's actions that affect loan supply and real spending. It is necessary to understand how effective the channels of transmission are, in affecting economic activities in a given country. This study investigates the transmission of monetary policy through the bank lending channel in Namibia using four variables namely: gross domestic product (GDP), interest rate, inflation and bank lending. The study used a Vector Auto-regression (V AR) approach to estimate time series annual data from Q 1 2009 to Q4 2018. The study employed techniques such as unit root tests, co-integration, impulse responses and variance decomposition. The co integration test results revealed that co-integration exists among variables. The impulse response function showed that output growth responded negatively to repo rate. The increase in interest rate results in a decline in economic activities due to high interest on borrowing and thus a decrease in economic growth. The variance decomposition indicated that fluctuations in output growth were attributed to itself. While the total contribution of interest rate, bank lending and inflation was relatively insignificant. The error forecast of bank lending was attributed by itself with an insignificant contribution of output growth and non by interest rate and inflation. Fluctuations in forecasting interest rate were greatly attributed to bank lending and small contributions by the other variables. The error forecast of inflation was greatly dominated by itself. As the trend fell, there was a significant increase in the contribution of output growth and a slight contribution by the other variablesItem An investigation of employee relations management and its effects on employee performance at the Namibian Correctional Service(University of Namibia, 2021) Kalili, Saarai Kaunapawa; Acha-Anyi Paul N.This research investigates the effects of Employee Relations Management (ERM) on employees' performance at the Namibian Correctional Service (NCS). The study was conducted at the Correctional Facility for the district of Windhoek, known as Windhoek Correctional Facility (WCF). The main ERM components observed in this study include Human Resources Practices, Communication, Trust, Shared Goals and Values. In terms of these practices, the study examined the importance of these ERM components at the Namibian Correctional Service, its challenges and the influence of employee empowerment through ERM organisational performance at the Namibian Correctional Service. A quantitative exploratory, descriptive research allowed the researcher to determine facts, do statistical analysis and present findings on employee relationship management. The data collection instrument used was a questionnaire and 187 of the instruments were distributed to the employees (males, females) at the Windhoek Correctional Facility. Due to the COVID-19 pandemic, the physical distribution of the questionnaires was disapproved by the NCS to avoid the risks of contracting and spreading of the virus amongst the employees. As a result, the questionnaires were administered online to reach the selected respondents. Based on the outcomes from the questionnaire, it was found that eighty-eight (88) questionnaires were valid for analysis. The results of the study show that ERM components have a positive effect on employees' performance, even though the ERM components were regarded as not very important by the NCS. Thus, with regards to the ERM, there is still a need within NCS to build and enhance relationships as well as reinforce the commitment to improve employees' performance. In terms of importance, the study discovered from the survey that communication was regarded as less important followed by Trust and then HR practices. This was also detected as the order of the challenges impacting the implementation of ERM at the NCS. Thus, the study recommends that the NCS should provide open and transparent communication which will lead to motivated employees and good performance. The organisation should improve communication with the employees through exchanging ideas, feelings and opinions with management. Further studies should link ERM to employee motivationItem 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, MosesAgribank 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 thereofItem The contribution of corporate compliance on the performance and governance of the Namibia Institute of Pathology Limited(University of Namibia, 2020) Hengari, Nancy; Mafuru, WilhelmThe purpose of this study is to examine the contribution of corporate compliance on the performance and governance of Namibia Institute ofPathology. The research investigated the major corporate and institutional requirements that Namibia Institute of Pathology has to adhere to including identifying compliance techniques and their effects thereof. The research adopted pragmatism worldview, a philosophical assumption that arises out of actions, situations, and consequences rather than post-positivism. The population of the study was 93 respondents. The research used structured questionnaires to collect quantitative primary data and an interview guide to collect qualitative data. Quantitative data were analysed through descriptive and inferential statistics where as chi-square test method was used to test the variables. Qualitative data were analysed through content analysis, in which themes, sub-themes, and patterns that emerged from the study were examined. The findings of the study indicated that National Health Act, 2015 (Act No.2 of 20 15) as a frame of reference for corporate governance has been doubtfully used by Namibia Institute of Pathology to inform the structured uniform health system within Namibia. The findings of this research further showed that there is a certain degree of compliance especially to ISO 15189 with regard to quality standards; however to a certain extent, the research fmdings did not reveal how the institute has enforced its responsibility with regard to conformity with the codes, laws and rules. The research concludes that Namibia Institute of Pathology has an ambivalent and undetermined approach in its dealings with matters of corporate compliance and does not have a well-defined corporate compliance program and the dedicated compliance department to drive the compliance agenda. Therefore, this research recommends that monitoring and evaluation should be done with the main purpose of compelling the administration to adhere to the set institutional framework for corporate governance, that is the National Health Act, 2015 (Act No. 2 of 2015). It is further recommended that the NIP should establish and strengthen policies and procedures aimed at ensuring compliance with disclosure requirements as well as accountability at senior management level for the National Health Act 2015Item An investigation into the challenges facing women entrepreneurs in small and medium enterprises in the Khomas region SME Incubator Centre(University of Namibia, 2019) Mulama-Haimbodi, Suama; Kamati, ReinholdThe study examined challenges facing Women Entrepreneurs in Small and Medium Enterprises (SMEs) in the Khomas region, Namibia. The study objectives were to identify and rank the chronic challenges that limit the success of women entrepreneurs. Further, the study investigated the fu r damental root causes of these challenges and come up with recommendations to mitigate or ameliorate the fundamental causes and challenges to women entrepreneurs. A mixed research method was used for this study. A sample for the study was selected through stratified random sampling. Through stratified sampling method a sample of 100 business-women was drawn from the population of 15,000 women entrepreneurs in the Khomas region as per the information obtained from the Ministry of Industrialisation Trade and SME Development (MITSMED). Data was collected through questionnaires administered to women entrepreneurs who operate in the SME Incubation centre. Quantitative data collected was analysed by means of descriptive statistics and the results were presented through figures, tables and summaries. Qualitative data was analysed, summarised and arranged into categories then coded and presented in an understandable way. The findings indicated that the challenges facing women entrepreneurs in the Khomas region, particularly the incubation centre were: lack of access to finance ' stiff competition, unavailability of land and premises, lack of skills and male domination. The women entrepreneurs in the Khomas region, especially the incubation centre need support from government and other stakeholders as well as the private sector in aspects of mentoring, subcontracting, eliminating gender inequality, creating fair competition, and availing financing to all. On the basis of the findings, the study recommended that these challenges should be handled strategically by solving the root-cause of the problem. In this regard, women entrepreneurs need more support from government and other stakeholders by reducing or reviewing the barrier requirements that are restricting the women entrepreneurs from operating effectively and efficiently. The study also recommended that the government and private sector should create an open dialogue with women entrepreneurs to review the existing platforms of trading policies as well as such policies to be implemented so that women entrepreneurs can freely trade in a conducive and clean environment to add value to the Namibian economyItem An analysis of the sources and use of financial resources of local authorities: The case of Rehoboth Town Council(University of Namibia, 2020) Haiyaka, Else Gudrun Salome; Sunde, TafirenyikaThis study assessed the factors affecting the financial performance of Rehoboth Town Council. Odero (2017) stated that financial performance in local government in the country remains poor and a radical approach to financial management was a necessity. The study assessed the factors affecting financial performance from institutional, human capital and external environment perspectives and its effects of financial performance of the town council. The study adopted a case study research design and data was collected through self-completing questionnaires. These were administered to 1 05 Rehoboth town council stakeholders. The findings were presented in graphs, charts and frequency tables. The study concluded that the main factors affecting Rehoboth Town Council's financial perfonnance included unavailability of reliable sources of funds, liquidity management, inflation rates, employee capacity and management practices. Though there were other factors affecting fmancial performance, the participants highly rated unavailability of reliable sources of funds, liquidity management, inflation rates, employee capacity and management practices. They indicated that there is a combination of institutional, human capital and external environment factors. The study recommended a number of factors to cushion poor financial performance in local authority among the debt management techniques, management of the cash conversion cycle and engagements for creation of sustainable income, investments in modem accounting management systems, extensive budget consultations and training and development for all the staff members for understanding of the town council financial management approaches. However the study only focused on the assessing the factors from a holistic approach, leaving room for testing of the magnitude of the effects of individual factors.Item Assessment of provisional taxpayers compliance with tax laws: A case for Oshakati office(University of Namibia, 2020) Amakutuwa, Akaktofel; Chirimbana, MosesThe 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 taxesItem An analysis of the impact of the exchange rate on export perfomance in Namibia(University of Namibia, 2019) Amadhila, Orodesia; Mugano, GiftThe purpose of the study was to analyse the effect of the exchange rate on export performance in Namibia. Furthermore, the researcher was to investigate if there is a relationship between the exchange rate and export performance. The objectives of the study were to examine whether there is a long run relationship between real effective exchange rate and export performance in Namibia, to determine the casual relationship between real exchange rate and export performance in Namibia as well as to suggest policies for the mitigation of the impact on the domestic economy. The theories on which this paper was based are Marshal-Lerner Condition, Exchange Rate Pass-Through and The Balance of Payments theory. To investigate the existence of a long run relationship between exchange rate and export performance in Namibia, the Engle-Granger two-step estimation technique was employed. The technique entails the determination of the long term co-integration relationship through testing for stationarity of the residuals using Augmented Dickey Fuller (ADF) test. The study revealed that the variable exchange rate negatively affects export performance and that the coefficient is statistically significant. From the regression estimation it can be concluded that the theoretical proposition of the relationship between exchange rate and export performance is confirmed in the case of Namibia. A currency depreciation results in more exports while a currency appreciation results in a reduction in exports. Therefore, policy recommendations of the study included employing strong financial tools to hedge against change in the international market, such as: Accept the risk and transfer it through pricing, A void or minimise costly commodities, seek natural hedges and manage the risk through contracts