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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An investigation into the causes of tax non-compliance: A case of Walvis Bay
(University of Namibia, 2019) Nanghonga, Joseph; Sheefeni, Johannes PS
The 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 with
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, Gurvy
For 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 style
Investigating primary and secondary education in Namibia focussing on marketing strategy
(University of Namibia, 2019) Raty, Clarissa Annina; Matipira, Lovemore
This 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 systems
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, H
The 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)
Techniques
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 Peter
According 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 learners
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, Lovemore
The 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 performance
An investigation into enterprise business solutions' contribution towards decision-making for the Motor Vehicle Accident Fund
(University of Namibia, 2019) Ndeshiilile, Gerlinde; Jere, Nobert
Information 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 systems
Investigating the impact of employee turnover on the service delivery in the Namibian Police Force
(University of Namibia, 2021) Iidhogela, Martin Nambala; Siwadi, P
This 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 recognized
An exploration of government financial support towards the sustainability of accommodation facilities during COVID-19 in Namibia
(University of Namibia, 2022) Shikangala, Martha Peneyambeko
This 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 environment
Investigating the Income Generating Activity Fund (IGA) and its effect on women entrepreneurs in Windhoek Namibia
(University of Namibia, 2022) Gwama, Josephine Nombeko; Woyo, Elisha
The 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.