UNAM Gā-aisib Repository
The UNAM Gā-aisib Repository serves as a central platform to preserve and showcase the university's scholarly output.
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Recent Submissions
The evaluation on the trend of existence of unauthorized expenditures in central government of Namibia
(University of Namibia, 2020) Dax, Hedwig Marine; Pazvakawambwa Lillian
Unauthorised 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 books
Data analysis of Markarian 421 observed by the high energy stereoscopic system (H.E.S.S.) in January 2017
(University of Namibia, 2021) Nanghonga, Tauno Tuhafeni Kamudulunge; Backes, M
The investigation of Active Galactic Nuclei (AGN) is one of the most important areas
of contemporary astrophysics. In general, the term AGN refers to the existence of
energetic phenomena in the nucleus (central region) of a galaxy which cannot be
attributed to the stars in that galaxy. Blazars are AGN that are viewed from Earth head on, and that exhibits extra-ordinary large variability on time scales sometimes less than
hours, often displaying highly irregular and flare-like behavior. Among blazars
detected at very-high energies, Markarian 421 is one of the brightest and best studied.
It was detected by the High Energy Stereoscopic System (H.E.S.S.) in January 2017
during a flaring state. H.E.S.S. is a y-ray astronomy array of telescopes, located in
Namibia, near the Gamsberg mountain, an area known for its excellent astronomical
observational conditions.
The observational data from the H.E.S.S. experiment was used in this case to obtain
and explain the light curve and the energy spectrum for the seven data sets recorded in
January 2017. With the Model++ (also called Paris Analysis) standard cuts analysis,
an excess of 115.5 y rays, for Nan = 122 on-source and Naff = 108 off-source events
are detected at the 19.9cr significance level. We have observed that the energy
spectrum, can be well described by a power-law with spectral index 3.22± 0.27
decreasing in flux as the energy increases. Fitting the observed Spectral Energy
Distribution (SED) with a power-law with exponential cut-off is observed to have the
spectral index 0.80 ± 1.61 with the exponential cut at 2.53 ± 1.70 TeV photon
energy.
As for the light curves (the radiation flux as a function oftime), the scarcity ofthe data
could not reveal any meaningful variability pattern to be deduced from these January
2017 observations
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 Nkemngu
The 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 performance
An investigation into inventory management sytems' efficiency for production improvement at Navachab Gold Mine
(University of Namibia, 2022) Kalipi, Taleingenawa E; Gilika, Mpho
The 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 en
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 KR
This 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 Act
An investigation into factors affecting strategy implementation at the Namibia Students Financial Assistance Fund
(University of Namibia, 2021) Mwiya, Chris; Matipira, Lovemore
This 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 objectives
An investigation into factors contributing to urban land shortage in Windhoek, Namibia
(University of Namibia, 2021) Hishitelwa, Tuhafeni Shanyengange Dasilva; Gilika, Mpho Monica
The 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 housing
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 Peter
Corporate 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
governance
Investigating the influence of the performance management system on employees' productivity at Namibia Training Authority
(University of Namibia, 2021) Pohamba, Sackeus Tuhafeni; Atiku, Sulaiman Olusegun
The 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 employees
An examination of barriers in transitioning from informal to formal business sector in Windhoek (Namibia)
(University of Namibia, 2022) Jeomba, Jefta; Ziramba, E
The 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 GDP