ABSTRACT The core principle behind this research was to carry out an “An investigation on the operations of Income generating projects on the overall performance of a Local Authority” A case study of Chipinge Rural District Council. Chipinge Rural council is local authority with the mandate of governing, administer the affairs and service delivery to the district populace. In line with the amendments made by central government to reduce grants to local authorities, the local authority the...
ABSTRACT The main objective of the study research was to analyse the effects of cost cutting on financial performance using a case of Zesa National Training Centre. The major issue that gave rise and prompted the researcher to study across this area was the increased levels of recurring losses in the organisation of which no increase in financial performance was being marked. The study employed a mixed approach in answer the research questions which were both quantitative and qualitative. The...
ABSTRACT This research sought to investigate the debt management practices as a performance measure at Harare Polytechnic College. The college under study was facing liquidity problems due to the ineffective debt management methods employed. There has been an increase in debtors’ balances from 2014 to 2016 due to the college failing to recover debts from the students who owed the college and this affected the college financially. The researcher used the qualitative approach to carry out the...
ABSTRACT Pricing of hotel rooms is a key player in the tourism industry as it has a bearing on the nature of the hotel’s client mix and occupancy levels. The researcher noticed an unbalanced client mix and heavy debtors age analysis which led to a research being carried out on the pricing system at the Victoria Falls Hotel. Literature from other scholars was reviewed mainly pertaining to the different approaches to pricing, pricing strategies for a hotel, controls over pricing policy implem...
ABSTRACT The study sought to evaluate the impact of the domestic prepaid meter on revenue generation at Zimbabwe Electricity Transmission and Distribution Company (ZETDC) focusing on Gweru urban district. The main objective of the study was to assess the impact of prepaid meter system on revenue generation and to offer recommendations based on research findings to help ZETDC improve its revenue generation while fulfilling customer satisfaction. Literature review established that while prepaid...
ABSTRACT This study sought to analyse the applicability of risk based internal auditing in Crowne Plaza Monomotapa Hotel. The literature from different authors was reviewed concerning the research topic. The main goal of this research was to analyse if risk based internal auditing can be applied in the hotel, how can it be implemented and is there adequate staff and resources for it to be implemented. The researcher used a descriptive design as a research design. The researcher used stratifie...
ABSTRACT This research was undertaken to investigate the effects of impact of non-implementation of internal audit recommendations on the financial performance of MSU. The objective of this study is to identify factors hindering the implementation of internal audit recommendations and to determine the relationship between effective implementation of the recommendations and organisational performance. The research is qualitative in nature. The research was based on case study of Midlands State...
ABSTRACT The aim of the study is to evaluate the effect of the funding gap on capital projects in state universities. The researcher was mainly focusing on the situation at MSU. The researcher used mixed research methodology which involves qualitative and quantitative methods in data gathering. Research information was gathered using questionnaire and interviews. Results indicated that funding gap do exists in state universities especial those in developing countries. At Midlands State Univer...
ABSTRACT The main objective of the study was to determine the impact of internal audit effectiveness on organizational performance of NGOs using a case study of local NGO in Zimbabwe: Case study of HIVOS .The major issue that gave rise and prompted the researcher to study across this area was increased level in project performance inefficiency and funding inefficiency which was the major reason for the organization’s stagnant growth as these two forms the major basis of the operations of no...
ABSTRACT The need to provide adequate and equitable housing has remained a major priority for every government while facilitating homeownership has always been a key component of housing policies generally. The study was aimed at investigating the impact of inadequate funding of Public Sector Investment Projects (PSIP), particularly staff houses using a case study of the Department of Agriculture Technical and Extension Services (Agritex). Evidence highlighted that Agritex started on some PSI...
ABSTRACT The Air Force of Zimbabwe (AFZ) like any other public sector companies is not spared from financial control irregularities in the form of fraud, unauthorised expenditure and misappropriation of funds. This has been evident during the audits by the Ministry of Defence internal audit and reports from the special investigations branch of the AFZ. Despite having an internal control system in place these practices continued to take place on an increasing scale. This has motivated the rese...
ABSTRACT The new value added withholding tax regime moved from the traditional VAT collection systems to tax deduction at source. Under the traditional VAT collection system, the registered VAT operator was the one who had the mandate of preparing the VAT schedule and remitting the whole tax amount. The new system however gave the mandate to remit some of the VAT to registered value added withholding tax agents, and that is to be remitted as a withholding tax. The value added withholding tax ...
ABSTRACT The research project is about bridging the fund gap in public construction projects, the case of Ministry of Local government, Public works and National Housing. The research was carried out concurrently with the final semester as a visiting student at the Midlands State University. The major objectives of the study were to establish the existence of the funding policy for construction projects, identifying policy implementation guidelines which are in place, determining controls in ...
ABSTRACT The study sought to investigate the impacts of internal audit on profitability of firms in the hospitality industry. Recent corporate scandals at global and local level in the presence of legislature and internal audit departments propelled the need to examine the impact of internal audit departments on profitability. The case study used was Chinhoyi University Hotel. A sample of 21 employees of Chinhoyi University of Technology was drawn from the population and stratified random sam...
Abstract The study established the relationship between the Fraud Triangle and the increase of fraud. It was prompted by the increase of repeated fraud cases in Seventh Day Adventist Secondary Schools in Central Zimbabwe Conference. The study adopted a quantitative descriptive research design to establish the relationship between the Fraud Triangle and the increase of fraud cases in Seventh Day Adventist Secondary Schools in Central Zimbabwe Conference. The population study considered was all...