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The Global Debate On Budgeting: Empirical Evidence From Nigeria, Abogun Segun, Fagbemi Temitope Olamid Dec 2010

The Global Debate On Budgeting: Empirical Evidence From Nigeria, Abogun Segun, Fagbemi Temitope Olamid

Business Management Review

Empirical evidence from developed economies provides that budgeting is a veritable tool for planning, controling, coordinating, communicating, evaluating and improving performance and decision making. On the other hand, some experts have mounted wide-ranging criticism of the manner in which budgetary systems are typically implemented. It is claimed that budgeting is not a worthwhile exercise, adds no value to organizations, managers are dissatisfied with it, and therefore it should be abandoned. However, the main focus of this research is to provide empirical evidence from a developing economy on the relevance of the budgetary system. A primary source of data was used …


Commodity Trade Potential In Tanzania: What Went Wrong With The Mineral Sector?, Petro Sauti Magai Dec 2010

Commodity Trade Potential In Tanzania: What Went Wrong With The Mineral Sector?, Petro Sauti Magai

Business Management Review

This paper analyses the facts causing the mineral sector to make less of a contribution to the country ' s economy. Although the sector accounts for nearly half of the country ' s exports, ordinary Tanzanians are not benefiting from this because the government has implemented tax laws that overly favour multinational mining companies. Companies claim to make loss and so avoid paying taxes although they still invest in the country The system is also perceived to be lacking transparency. It is argued that the combined loss to the country is a result of low royalty rates, unpaid corporation taxes …


Making Business Process Reengineering (Bpr) Programmes Work: Case Of Kamal Steel Company, George S. Mwaluko Dec 2010

Making Business Process Reengineering (Bpr) Programmes Work: Case Of Kamal Steel Company, George S. Mwaluko

Business Management Review

It has been shown that improvement in sales revenue obtained through the implementation of Business Process Reengineering (BPR) programmes is ten times the improvement realised through the implementation of Total Quality Management programmes. However, the failure rate of BPR programmes has been shown to be high, about 70%. Most writers have confined themselves to identifying the causes of the failure of BPR programmes. The author argues that the high failure rate of BPR programmes is caused by the fact that the development of their implementation frameworks is not based on the causes of failure of BPR programmes. In this paper …


Determination Of Level Of Imports In The Construction Industry In Tanzania, Robert Suphian Dec 2010

Determination Of Level Of Imports In The Construction Industry In Tanzania, Robert Suphian

Business Management Review

The construction industry has to be competitive and be able to undertake most of the construction projects in Tanzania and export its services and product according to the Tanzania construction policy. This is contrary to the fact that the industry is dominated by Foreign Service providers to the tune of approximately 70 percent in terms of market share. This study employed an econometric model estimation to answer the question of what determined import for construction services in Tanzania for the period 1985-2008. The Ordinary Least Square technique was adopted and applied for regression analysis using Stata 10 software. The findings …


Demand For Accountants In Botswana: Views Of Employers, Christian J. Mbekomize Dec 2010

Demand For Accountants In Botswana: Views Of Employers, Christian J. Mbekomize

Business Management Review

The objective of this study was to explore the problem of shortage of accountants in Botswana in order to establish which types of accountants are in short supply, identify the sector of the economy which has been most affected by the shortage and find out how this shortage could be curtailed. A survey of the views of employers of accountants revealed the vacancy rate of professional accountants in Botswana as 15% of the establishment, with that the ratio of local to expatriate accountants about 1:1. These findings do not support the findings by the Botswana Institute of Accountants in 2009, …


Comparison Of The Properties Of Portland Cement And Portland-Limestone Cement, Alex Lyatonga Mrema Jun 2010

Comparison Of The Properties Of Portland Cement And Portland-Limestone Cement, Alex Lyatonga Mrema

Tanzania Journal of Engineering and Technology (TJET)

A study was made in a cement factory in Dar es Salaam, Tanzania, where Ordinary Portland Cement (CEM I 42.5N) and Portland-limestone cement (PLC) which has the brand name Twiga Cement Extra (CEM II/A-L/32.5R) are produced and conforming to the Tanzania Standard TZS 727 (Part1): 2002, which is equivalent to EN 197 published by the committee for European normalization (CEN). A comparison was made between the two types of cements in terms of physical, chemical and mechanical properties. It was found out that they all complied with the standards, that there was no significant difference in their setting times and …


The Effect Of Service Installations On Structural Integrity Of Slabs In Buildings, Ladislaus Lwambuka Jun 2010

The Effect Of Service Installations On Structural Integrity Of Slabs In Buildings, Ladislaus Lwambuka

Tanzania Journal of Engineering and Technology (TJET)

In building construction industry service installations, usually housed in conduit pipes, are commonly mounted inside reinforced concrete structural elements. This practice is adopted to attain aesthetical outlook at both interior and exterior surfaces of the buildings. Depending on the extent of service installations, the cross sectional area of the load bearing structural member is substantially reduced. However, the current structural design guidelines have no provision to accommodate the extent to which the existence of conduit pipes impairs the load bearing capacity of the structural element though reduced cross sectional area. This study has attempted to address this gap in structural …


Development Of Pilot Plant For Bio-Ethanol Processing, Emrod Elisante Jun 2010

Development Of Pilot Plant For Bio-Ethanol Processing, Emrod Elisante

Tanzania Journal of Engineering and Technology (TJET)

The paper outlines achievements obtained in developing a pilot bio-ethanol plant at the Department of Chemical and Mining Engineering (CME), University of Dar es Salaam. The pilot plant consists of: 30 L inoculums tank; 1,700 L fermenter; 1,500 L/day distillation column; and ancillary equipment. The prototype is a platform intended to be used for technology demonstration and research by graduate and undergraduate students studying the production of bio-ethanol using traditional and non-traditional raw materials like coffee mash, cashew fruit, and sisal inulin. The equipment has been developed using locally available engineering resources and the distillation column with 18 sieve tray …


Calibration Of Hdm-4 For Use In Pavement Management Systems (Pms), Nurdin Mushule Dec 2009

Calibration Of Hdm-4 For Use In Pavement Management Systems (Pms), Nurdin Mushule

Tanzania Journal of Engineering and Technology (TJET)

One of major problems of road management in developing countries is the lack of decision making tools for preparing road maintenance programmes. This results in poor resource allocation and poor utilisation of existing assets. Pavement management systems (PMS) have been developed around the world in order to assist with the pavement management process in a co-ordinated and systematic manner. Some developed countries have derived pavement performance models that are suited to local conditions by setting up long term pavement performance studies. Conversely, most developing countries do not have the resources required to set up similar large-scale field experiments. However, validation …


Case Studies: In-Situ Rebuilding Of Damaged Rope Drum Shafts Of Ssg Crane And The Repair Of Circumferential Crack Of Cement Kiln By Welding, Joseph Runyoro Dec 2009

Case Studies: In-Situ Rebuilding Of Damaged Rope Drum Shafts Of Ssg Crane And The Repair Of Circumferential Crack Of Cement Kiln By Welding, Joseph Runyoro

Tanzania Journal of Engineering and Technology (TJET)

Material failures in engineering are characterized by unwanted downtime of equipment and require the application of sound engineering principles to rectify the problem so that it does not reoccur. The most widely method for repairing damaged steel structures such as rope drum shaft or cracked cement kiln is by Manual metal arc welding. The equipment mentioned have their main importance that, when they are broken down, they cost a lot of money in lost revenue and affects a lot of people in terms of business and livelihood. The nominal diameter (DN) 240 rope drum shaft was damaged when the roller …


Modelling The Impact Of Urbanization On Groundwater Using System Dynamic Technique. A Case Study Of Arusha Municipal Well Field In Northeastern Tanzania, Nimzihirwa Kashimbiri Dec 2009

Modelling The Impact Of Urbanization On Groundwater Using System Dynamic Technique. A Case Study Of Arusha Municipal Well Field In Northeastern Tanzania, Nimzihirwa Kashimbiri

Tanzania Journal of Engineering and Technology (TJET)

This paper is concerned with the impact of urbanization in aquifer well-system located in the Municipal area of Arusha city, Tanzania. A system dynamic (SD) model was built under VENSIM PLE workbench from twenty-five years (1978-2003) physical and non-physical data to simulate their interactions and relations. This involved use of mathematics ideas and concepts in studying the physical and non – physical components separately, and finally putting them together in new form (model) and study their relations. After model was found to be structurally complete and simulate properly by using the model and unit check tool of VENSIMPLE, parametric calibration …


The Influence Of Branches In The Performance Of Power-Line Communication Systems That Use Mc-Coma With Reed Solomon Coding, Emmanuel Felix Dec 2009

The Influence Of Branches In The Performance Of Power-Line Communication Systems That Use Mc-Coma With Reed Solomon Coding, Emmanuel Felix

Tanzania Journal of Engineering and Technology (TJET)

Power-line network is proposed as an infrastructure for Information and Communications Technologies (ICTs)
services provision. However, there are a number of factors that contribute greatly to power-line communication performance degradation. These include number of branches that can be added or removed from the power- line network, lengths of the branch lines, loading etc. It has been pointed out that the number of branches is one of the factors that affects power-line performance to a certain extent. In this paper the influence of number of branches on the performance of Broadband Power-line communication (BPLC) that uses MC- CDMA modulation scheme with …


A Systemic Framework For Implementation Of Tqm Programmes, Emanuel Mjema Dec 2009

A Systemic Framework For Implementation Of Tqm Programmes, Emanuel Mjema

Tanzania Journal of Engineering and Technology (TJET)

The purpose of this paper is to present a systemic framework for implementation of TQM program in a manufacturing organisation that produces motor vehicle components in Port Elizabeth - South Africa. The approach used included conceptualisation of the systemic framework and then involvement of the stakeholders in adding scenarios to be considered in the design and implementing the framework in the real field. The findings obtained during the implementation of the systemic framework established that reduction of scrap rate, reduction of production costs, reduction of cycle time and employee motivation could be achieved through the implementation of a Systemic Framework …


Competitive Strategies Adopted By Small- Scale Enterprises In Exhibition Halls In Nairobi, Juliana Mulaa Namada, Vincent Bagire Dec 2009

Competitive Strategies Adopted By Small- Scale Enterprises In Exhibition Halls In Nairobi, Juliana Mulaa Namada, Vincent Bagire

Business Management Review

Small-scale enterprises within Nairobi have witnessed a dramatic change as a result of Business Clustering in premises commonly known as "exhibition halls". This study sought to establish the various competitive strategies adopted and to establish the relationship between factors determining their competitiveness. The firms were sole traders firms, partnerships and family business units. An analysis of the activities of small-scale enterprises revealed the various strategies and relationships that were the determinants of competition. The findings indicate that the enterprises use similar competitive strategies. The strategies adopted were related to pricing and cost management, product and marketing. This study has shed …


Sustainability Of Business Development Services: Gaps Analysis Of The Kenyan Market, Hellen Otieno, Donath Olomi, Ruth Kiraka Dec 2009

Sustainability Of Business Development Services: Gaps Analysis Of The Kenyan Market, Hellen Otieno, Donath Olomi, Ruth Kiraka

Business Management Review

A key challenge in entrepreneurship and private sector development is the provision of sustainable Business Development Services (BDS), particularly for micro and small enterprises. This study investigates how sustainability of BDS can be achieved, and how some providers manage to develop sustainable BDS and not others, using Grounded Theory. The findings suggest that there are at least nine specific demand-and-supply-side gaps in the BDS market which providers need to identify and fill if they are to become sustainable. The gaps relate to awareness, value, trust, quality, capacity, unwillingness to pay, appreciation, inability to pay and perception. How providers identify and …


Foreign Currency Risk Awareness And Management Practices In Tanzania, Mussa Juma Assad Dec 2009

Foreign Currency Risk Awareness And Management Practices In Tanzania, Mussa Juma Assad

Business Management Review

This paper seeks to evaluate the capacity to manage foreign exchange risk among two groups of interest - practitioners in business and recent graduates of higher educational institutions in Tanzania. It also assesses the adequacy of the content of programmes of study in third-level business training institutions in preparing graduates to manage foreign currency risk effectively. The research was mainly in the form of a survey. Interviews with key informants provided additional insight from which mini cases were developed to demonstrate some specific issues of interest concerning foreign currency management in Tanzania. This paper concludes that foreign currency risk is …


Leasing Potential For Smes In Tanzania: Experience From Lessors And Lessees, Tobias A. Swai, Moyo Violet Ndonde Dec 2009

Leasing Potential For Smes In Tanzania: Experience From Lessors And Lessees, Tobias A. Swai, Moyo Violet Ndonde

Business Management Review

Lease finance has been referred to as one of the best alternative sources of long-term finance for Small and Medium Enterprises (SMEs). There is a lack of literature on the engagement of both lessors and lessees in relation to lease finance in Tanzania.  The researchers employed seven case studies consisting of two lessors and five lessees, in order to present the current experience and perspectives of the leasing business in Tanzania. The findings suggest that the lease finance has potential in Tanzania based on the needs of SMEs. Good clientele, good suppliers and the availability of credit in a good …


Serotonin Immunoreactive Cells And Nerve Fibers In The Mucosa Of The Rat Stomach, A P Gesase Jul 2009

Serotonin Immunoreactive Cells And Nerve Fibers In The Mucosa Of The Rat Stomach, A P Gesase

Tanzania Journal of Science

The current study has showed the morphological features of serotonin (5-hydroxytryptamine) immunoreactivity in the pyloric mucosa of the rat stomach. The immunoreactive elements included the endocrine cells, mast cells and mucosal nerve fibers in the lamina propria. The immunopositive endocrine cells were oval in shape and located mostly in the basal part of the gastric glands. The cell contained a central non-staining area and the peripheral staining zone. The mast cells stained homogenously and appeared to be oval-round in shape. They were located in the upper, middle and basal parts of the mucosa. Serotonin immunoreactive nerve fibers with varicosities were …


Morphological Features Of Tyrosine Hydroxylase Immunoreactive Cells In The Mouse Islets Of Langerhans, A P Gesase, Y -I Satoh Jul 2009

Morphological Features Of Tyrosine Hydroxylase Immunoreactive Cells In The Mouse Islets Of Langerhans, A P Gesase, Y -I Satoh

Tanzania Journal of Science

The current immunohistochemical study used the antibody against tyrosine hydroxylase (TH) to observe the immunoreactive elements in the mouse pancreas. The results indicated the presence of immunoreactive nerve fibers and endocrine cells. The immunopositive nerve fibers appeared as thick and thin bundles; thick bundles were seen to run along the blood vessels giving out fine fibers to the wall. Varicose nerve fibers were seen in the islets of Langerhans and also in close association with the exocrine endpieces. The TH immunoreactive cells were oval-round in shape and some showed the central non-staining area and the dense staining peripheral zone. More …


Mercury Contamination In Domestic Ducks In Geita, Northwest Tanzania, C Kinabo, H Lyatuu Jul 2009

Mercury Contamination In Domestic Ducks In Geita, Northwest Tanzania, C Kinabo, H Lyatuu

Tanzania Journal of Science

Total mercury concentrations (THg) were determined in domestic ducks (Anas platyrhncha) tissues in Mgusu Village, Geita District NW Tanzania. Elevated mercury levels were found in all tissue samples and showed a trend of increasing mercury concentration with weight/age of the poultry. Highest total mercury (THg) levels (mg/kg) in domestic ducks were found in liver (ducklings: 30.5; juvenile: 254.1; mature ducks: 590.2), followed by gizzards (ducklings: 45.9; juvenile: 230.3; mature: 254.6), lungs (ducklings: 12.2; juvenile: 29.1; mature: 46.9) and feathers (ducklings: 0.1; juvenile: 62.1; mature: 198.3). Corresponding THg statistical values (mg/kg) for the tissues increased with age and weight. Highest THg …


Physico-Chemical Characteristics Of Storage-Ripened Mango (Mangifera Indica L.) Fruits Varieties Of Eastern Tanzania, O C Othman, G P Mbogo Jul 2009

Physico-Chemical Characteristics Of Storage-Ripened Mango (Mangifera Indica L.) Fruits Varieties Of Eastern Tanzania, O C Othman, G P Mbogo

Tanzania Journal of Science

Two mango (Mangifera indica L.) fruit varieties, Dodo and Viringe, from two localities of Eastern Tanzania, (Muheza in Tanga and Ifakara in Morogoro), were harvested as mature green fruits during early, mid and late season and allowed to ripen while stored at room temperature. The fruits were analyzed for their proximate composition (ash, titratable acidity, crude fat, crude fibre, moisture), reducing and total sugars content, ascorbic acid and total soluble solids content, concentration of four macro elements (Ca, Mg, K, Na) and seven heavy metals (Al, Cd, Cu, Fe, Mn, Pb, Zn). The results showed that the mango fruits had …


Assessment Of Post-Harvest Technologies And Gender Relations In Maize Loss Reduction In Pangawe Village Eastern Tanzania, C P Rugumamu Jul 2009

Assessment Of Post-Harvest Technologies And Gender Relations In Maize Loss Reduction In Pangawe Village Eastern Tanzania, C P Rugumamu

Tanzania Journal of Science

In this paper the use of gender sensitive technologies in the reduction of post-harvest maize losses at farm level is advocated as a strategy for household food security. The study was conducted in Pangawe village, eastern Tanzania. It employed participatory approaches to investigate farmers’ perceptions on loss management. Storage trials were carried out to determine maize losses caused by insect pests in the sub-villages. Perceptions were analysed qualitatively and quantitatively. ANOVA assessed losses in storage trials. Major post-harvest processes included farm field; en-route; homestead and storage. All activities except winnowing were carried out by both men and women at varying …


Physical And Chemical Composition Of Storage-Ripened Papaya (Carica Papaya L.) Fruits Of Eastern Tanzania, O C Othman Jul 2009

Physical And Chemical Composition Of Storage-Ripened Papaya (Carica Papaya L.) Fruits Of Eastern Tanzania, O C Othman

Tanzania Journal of Science

The proximate composition (ash, titratable acidity, crude fat, crude fibre, moisture and sugars), soluble solids, ascorbic acid, polyphenol oxidase activity, macro-nutrients and heavy metal contents of storage-ripened papaya (Carica papaya L.) fruits from Mbezi, Dar es Salaam, Tanzania were determined. The determinations were repeated for early, middle and late-season papaya fruits. The fruits were always harvested at the mature green stage and allowed to ripen during room temperature storage. The results showed that papaya fruits had high moisture content (>85.5%), low acidity (<0.18% c.a.), low crude fat (0.10 g/100 g-edible portion), moderate crude fibre (1.45 g/100 g-edible portion), high ascorbic acid content (>84.5 mg/100 g- fw), moderate total sugars (>13.0%) and soluble solids (>12.9%) content. Early-season …


Monitoring Of Heavy Metal Loading Into The Wetlands South Of Lake Victoria Basin, Nothern Tanzania, M K D Mutakyahwa, J R Ikingura, G Y S Mtui Jul 2009

Monitoring Of Heavy Metal Loading Into The Wetlands South Of Lake Victoria Basin, Nothern Tanzania, M K D Mutakyahwa, J R Ikingura, G Y S Mtui

Tanzania Journal of Science

The paper discusses sources, concentrations and physicochemical parameters of heavy metals of environmental concern in the wetlands of Lake Victoria basin in Tanzania. The metals investigated include copper (Cu), lead (Pb), zinc (Zn), cadmium (Cd), chromium (Cr), nickel (Ni), arsenic (As), manganese (Mn), cobalt (Co) and mercury (Hg). These metals are released into the wetlands via weathering and erosion of rock formations, mining operations and industrial activities, discharge of municipal and domestic waste, and use of agrochemicals. The levels of these heavy metals in soil, sediment, water, and biota differ. Wetlands impacted by gold mining activities in the South Lake …


Plants As A Source Of Green Corrosion Inhibitors: The Case Of Gum Exudates From Acacia Species (A. Drepanolobium And A. Senegal), J Buchweishaija Jul 2009

Plants As A Source Of Green Corrosion Inhibitors: The Case Of Gum Exudates From Acacia Species (A. Drepanolobium And A. Senegal), J Buchweishaija

Tanzania Journal of Science

The inhibitive performance of gum exudates from Acacia drepanolobium and Acacia senegal from Tanzania, towards the corrosion of mild steel in fresh water has been investigated. The experimental methods include potentiodynamic polarization and electrochemical impedance spectroscopy (EIS) studies. The results indicate that gum exudates (Acacia drepanolobium and Acacia senegal) exhibit good inhibition characteristics to corrosion on mild steel under fresh water medium and the inhibition efficiency of up to 90.7% and 99.7% respectively was attained at 30 oC. Furthermore, the studies have shown that the inhibition performance remained above 90% on both Acacia exudates independent of the raise in temperature. …


Modelling Of Coal Slag Flow And Layer Thickness In A High Temperature Entrained Flow Gasifier, H. Katalambula Jun 2009

Modelling Of Coal Slag Flow And Layer Thickness In A High Temperature Entrained Flow Gasifier, H. Katalambula

Tanzania Journal of Engineering and Technology (TJET)

A 2-D model for the slag flow simulation in an entrained flow gasifier has been developed. In addition to mass, momentum and energy conservation equations, volume of fluid (VOF) equation was solved to track the liquid-gas interface. Liquid phase consists of melted coal ash particles which deposits on the wall and move downward. The gasification reaction is not considered here but it is postulated to have a mass flow through the interface towards the mass of the liquid phase. The reactor walls are usually kept cold so a temperature gradient and then a solid layer form within the slag layer. …


Auditing Of Traffic Signs And Road Markings In Dar Es Salaam City, Hannibal Bwire Jun 2009

Auditing Of Traffic Signs And Road Markings In Dar Es Salaam City, Hannibal Bwire

Tanzania Journal of Engineering and Technology (TJET)

This study examines the efficacy of the traffic signs and road markings in Dar es Salaam City. The study focuses on the availability and conditions of traffic signs and road markings in some selected roads in the city. Auditing of traffic signs and road markings is carried out as one of the means of promoting road safety and improving road capacity in the city. The auditing procedure involved field studies through the use of traffic signs/markings checklists and ranking of road stretches according to the availability and conditions of traffic signs observed for improvement prioritization in case of financial constraints. …


The “Tea Cup Effect” And Removal Of Suspended Solids From Water, D.A. Mashauri Jun 2009

The “Tea Cup Effect” And Removal Of Suspended Solids From Water, D.A. Mashauri

Tanzania Journal of Engineering and Technology (TJET)

Suspended solids problem in water is an issue as old as water treatment itself. Suspended solids can be causative to eroding through abrasion of impellers, pump casings, pipes and other water works related appurtenances. It is therefore appropriate that suspended solids must be removed as early as possible in the water works treatment facilities. It is usually done at the river/lake intakes to reduce the coarse particulate matter that would otherwise adversely affect the water works thereafter. The fine particles that will escape the entrapment at the intake works would therefore require further and more effective system that would remove …


Design And Development Of A Prototype For A Web-Based Interface For Online Material For Tanzanian Youth, Mjema A.M Dec 2008

Design And Development Of A Prototype For A Web-Based Interface For Online Material For Tanzanian Youth, Mjema A.M

Tanzania Journal of Engineering and Technology (TJET)

A prototype of a web-based interface for an online database was developed to be used by youth organizations in Dar-es-Salaam. A participatory approach involving secondary students in the identification of user interface requirements, in designing and testing the prototype was used. A questionnaire was designed and manned in seven secondary schools in Dar-es-Salaam to estimate the Internet usage. Interviews were conducted to countercheck the questionnaire responses. The interview and the questionnaire helped to come up with a set of user requirements for the web-based interface of an online information search. From the specifications of the user requirements the author was …


The Systemic Nature Of Action Learning Programmes, G Mwaluko Dec 2008

The Systemic Nature Of Action Learning Programmes, G Mwaluko

Tanzania Journal of Engineering and Technology (TJET)

A lot of attention has been paid on action learning in the last four decades or so and the success of such programmes has also been widely publicized. But why have these programmes been so effective in helping organizations cope with change? Many authors state that the success of such programmes is due to the fact that they link learning to actions. Yet others claim that action learning programmes succeed because they involve employee empowerment and provide a much greater learning curve. In this paper the authors hold that action learning programmes succeed because they are partly systemic and can …