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2024

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Effects Of Urea Fertilizer On Yield And Water Productivity Of Amaranthus Viridis In The Tropical Rainforest And The Derived Savanna Of Nigeria, Kabiru A Shittu, Omotayo B Adeboye, Durodoluwa J Oyedele, Abdul-Salam M Murtadha Jun 2024

Effects Of Urea Fertilizer On Yield And Water Productivity Of Amaranthus Viridis In The Tropical Rainforest And The Derived Savanna Of Nigeria, Kabiru A Shittu, Omotayo B Adeboye, Durodoluwa J Oyedele, Abdul-Salam M Murtadha

Tanzania Journal of Science

The experiment was conducted using a lysimeter in June, 2014 in Saki (Derived Savanna) and Ile-Ife (Tropical Rainforest) to determine the crop coefficients and the effects of Urea fertilizer on the yield and water productivity of Amaranthus viridis in Nigeria. The loamy sandy soil in the top 15 cm was sampled, air-dried and analysed. Eighteen (18) kg of the air-dried and sieved soils were weighed into the thirty-two (32) lysimeters. Drill method was used for the sowing and the seeds were spread within 2 cm in the lysimeter. Urea fertilizer was applied at 0, 40, 80 and 160 kg N/ha …


Assessment Of Onshore Wind Farm Performance To Geometric Layout Choices By Utilizing Mesoscale Modelling Techniques, Rajabu Juma Mangara, Laban Lameck Kebacho Jun 2024

Assessment Of Onshore Wind Farm Performance To Geometric Layout Choices By Utilizing Mesoscale Modelling Techniques, Rajabu Juma Mangara, Laban Lameck Kebacho

Tanzania Journal of Science

Previous studies have shown that the average losses of wind power production due to the wind turbine wake effect within operating wind farms is between 10% to 20% of the overall power output. Among other factors, it is reviled that, the wind farm array layout can contribute significantly to both wake effect and power loss at the wind farm site. This study employs mesoscale modelling techniques to assess the effect of geometric layout on the onshore wind farms performance. Geometric layout can be defined by the spacing and alignment (e.g. staggered or aligned) of the wind turbines with respect to …


Diffusion-Steered Algorithm For Improving Quality Of Images Generated By Electrical Capacitance Tomography Measurement System, George Nyotoka, Nassor Ally, Josiah Nombo Jun 2024

Diffusion-Steered Algorithm For Improving Quality Of Images Generated By Electrical Capacitance Tomography Measurement System, George Nyotoka, Nassor Ally, Josiah Nombo

Tanzania Journal of Science

Electrical Capacitance Tomography (ECT) is a non-invasive, non-intrusive, radiation-free, robust, and cost-efficient measurement system that generates cross-sectional images of industrial operations by measuring differences in dielectric properties within a container. Despite its advantages, the poor quality of reconstructed images limits its applicability. Researchers have explored both non-iterative and iterative methods to address this issue, yet the resulting image quality remains insufficient for high-stakes applications where accurate decision-making is critical. This study proposes a novel algorithm that integrates the ECT model with a diffusion-steered image denoising functional, enhancing the quality of ECT reconstructed images beyond existing methods. Empirical comparisons show that …


Stability Of Thermochromic Vanadium Dioxide Thin Films In Harsh Environments Of Temperature And Humidity, Nuru R Mlyuka Jun 2024

Stability Of Thermochromic Vanadium Dioxide Thin Films In Harsh Environments Of Temperature And Humidity, Nuru R Mlyuka

Tanzania Journal of Science

Stability of thermochromic VO2 thin films against harsh environmental conditions, which is important if the films are to be used in practical smart windows, was investigated. The films were prepared on normal soda-lime glass substrates by reactive radio frequency magnetron sputtering of metallic vanadium target (99.95% purity) at a working pressure of mbar, argon and oxygen flow rates of 76 and 1.4 – 3.0 ml/min, respectively, substrate temperature of 400 °C and sputtering power of 150 watts. After deposition, the films were exposed to extreme temperatures and relative humidity at 100 °C, 400 °C and 89%, respectively, for different time …


The Analysis Of A Co-Dynamic Ebola And Malaria Transmission Model Using The Laplace Adomian Decomposition Method With Caputo Fractional-Order, Akeem Olarewaju Yunus, Morufu Oyedunsi Olayiwola Jun 2024

The Analysis Of A Co-Dynamic Ebola And Malaria Transmission Model Using The Laplace Adomian Decomposition Method With Caputo Fractional-Order, Akeem Olarewaju Yunus, Morufu Oyedunsi Olayiwola

Tanzania Journal of Science

The study presents a novel mathematical framework for addressing Ebola and malaria concerns in Sub-Saharan Africa that combines Laplace transformation with Caputo fractional order derivative. It takes into account socioeconomic aspects that influence disease dynamics and uses the basic reproduction number to quantify transmission dynamics. Extensive numerical simulations using Maple 18 software are used to investigate the effect of fractional order derivatives on disease dynamics. It shows how the Laplace-Adomian decomposition approach simplifies nonlinear equations and generates control solutions. It emphasizes the necessity of turning discoveries into concrete plans and encourages stakeholders to be proactive in implementing them. Overall, the …


Assessment Of Bottled Drinking Water Quality, Safety And Community Perceptions In Dodoma City, Tanzania, Jackson H. Katonge, Mussa A. Namangaya Jun 2024

Assessment Of Bottled Drinking Water Quality, Safety And Community Perceptions In Dodoma City, Tanzania, Jackson H. Katonge, Mussa A. Namangaya

Tanzania Journal of Science

The popularity of bottled drinking water stems from its convenience and purity, driving its rapid growth, but concerns about safety and quality persist. Physicochemical and microbiological parameters of bottled drinking in Dodoma City were evaluated from September to December 2023. Additionally, key informant interviews and questionnaire surveys were conducted with government regulators, producers, and consumers on regulatory frameworks, production processes, and consumer perceptions. Overall, all brands tested were suitable for drinking and met World Health Organization and Tanzania Bureau of Standards guidelines. The total dissolved solids (F = 0.86, p < 0.05), calcium (F = 5.26, p < 0.05) and chloride (F = 0.32, p < 0.05) were significantly different, while other parameters were not (p > 0.05) between measured and labelled values. The total viable and …


Effect Of Post-Harvest Handling Conditions On Polyphenol Content And Ferric Reducing Antioxidant Properties Of Selected Ugandan Sweet Potato Varieties, Agnes Nabubuya, Yusuf Byaruhanga, Ali Mwakha, Judith Narvhus Jun 2024

Effect Of Post-Harvest Handling Conditions On Polyphenol Content And Ferric Reducing Antioxidant Properties Of Selected Ugandan Sweet Potato Varieties, Agnes Nabubuya, Yusuf Byaruhanga, Ali Mwakha, Judith Narvhus

Tanzania Journal of Science

Sweet potatoes are rich in nutrients, including bioactive compounds like carotenoids and polyphenols. This study provided information on the effect of postharvest handling conditions; curing (direct sunshine) and ambient storage on the total carotenoids, total polyphenols and antioxidant activity of five Ugandan sweet potato varieties. The total carotenoid content was determined following Rodriguez and Kimura's method, while total polyphenol content and antioxidant activity were assessed using Folin-Ciocalteu’s reagent and the FRAP assay, respectively. Findings showed significant variation in total carotenoids, total polyphenol content and antioxidant activity of the different sweet potato varieties. There was an increase in total carotenoids in …


In-Situ Investigation Of Kinetics Of Phase Transformation Of Ti54m Titanium Alloy By Electrical Resistivity, Richard J Katemi Jun 2024

In-Situ Investigation Of Kinetics Of Phase Transformation Of Ti54m Titanium Alloy By Electrical Resistivity, Richard J Katemi

Tanzania Journal of Science

The kinetics of phase transformation of Ti54M titanium alloy was investigated using electrical resistivity measurement for different heating cycles. The resulting microstructure parameters were analyzed using Aphelion software. It was found that α-phase starts to decompose to β-phase is between 600°C and 780°C. The temperature at which 100% β-phase was formed is 965°C. Beyond the temperature at which α-phase starts to decompose and despite the high heating rate of 10 °C/s, a rapid decrease of electrical resistivity which is attributed to dissolution of -phase was observed. During isothermal holding, equilibrium was reached in about 15 minutes regardless of the holding …


Image Reconstruction Method Based On Iterative Linear Back Projection And Logistic Forward Solver For Electrical Capacitance Tomography Measurement System, Alfred Mwambela, Josiah Nombo Jun 2024

Image Reconstruction Method Based On Iterative Linear Back Projection And Logistic Forward Solver For Electrical Capacitance Tomography Measurement System, Alfred Mwambela, Josiah Nombo

Tanzania Journal of Science

Image reconstruction is one of the important tasks in the application of electrical capacitance tomography (ECT) systems. Though numerous algorithms have been implemented, it is often challenging to obtain satisfactory images in all imaging regions by the use of a single algorithm due to the soft-field nature of ECT systems. The preferred iterative reconstruction algorithms are highly computationally inefficient. A new iterative reconstruction algorithm is proposed which combine iterative Linear Back Projection and Logistic Regression. In this method, the solution to the ECT forward problem is implemented using logistic regression, whereas the ECT inverse problem is solved using the algebraic …


Performance Comparison Of Deep Learning Models In Predicting Hiv Incidences In Tanzania, Zaituni Kaijage, Honest Kimaro, Hellen Maziku Jun 2024

Performance Comparison Of Deep Learning Models In Predicting Hiv Incidences In Tanzania, Zaituni Kaijage, Honest Kimaro, Hellen Maziku

Tanzania Journal of Science

Human immunodeficiency virus infection/acquired immune deficiency syndrome (HIV/AIDS) is a global pandemic that has claimed more than 40 million lives since it was discovered in the late 1970s. In sub-Saharan Africa, including Tanzania. Different measures to combat the diseases have failed to be attained, like the UNAIDS 90-90-90 target, which aimed to reduce HIV by 2020, and it was moved to 2030. The availability of proper tools to control and monitor diseases and ensure proper early intervention is very important. Prediction of disease trends using Machine Learning (ML) models can improve speed towards attaining the UNAIDS targets by providing accurate …


Cameras For Girls: Nonprofit Spotlight, Angie Holzer Jun 2024

Cameras For Girls: Nonprofit Spotlight, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.


The Influence Of Top Manager's Age Diversity On Firm Performance: The Moderation Effect Of Top Manager's Average Age, Julian Lucas Kimario Jun 2024

The Influence Of Top Manager's Age Diversity On Firm Performance: The Moderation Effect Of Top Manager's Average Age, Julian Lucas Kimario

Business Management Review

This study examines the effect of top managers' team age diversity on firm performance and the moderation effect of top managers' average age on the top manager's age diversity and firm performance. The study used quantitative data from 63 listed firms on East African stock exchanges. It used hierarchical linear modeling to test the hypotheses. Results indicated that the main effect of top managers' team age diversity is statistically significant and positively related to firm performance as measured by ROA. Furthermore, the moderation effect of top managers’ average age is statistically significant but negatively moderates the relationship between top managers' …


Does The Airport Servicescape Affect The Relationship Between A Irport Outcome Quality And Passenger Satisfaction?, David Stepahno, Dev Jani, David Mfinanga Jun 2024

Does The Airport Servicescape Affect The Relationship Between A Irport Outcome Quality And Passenger Satisfaction?, David Stepahno, Dev Jani, David Mfinanga

Business Management Review

Airports promote passenger satisfaction with superior service. Airport outcome quality (AOQ) is a part of Airport Service Quality (ASQ), which impacts daily service performance. In this study, the airport servicescape influenced the link between airport outcome quality and passenger satisfaction. The model was developed using the Hierarchical Service Quality Model (HSQM) and Stimulus-Organism-Response (SOR) theory, incorporating two direct and moderated paths. The study utilized a convenience sampling technique and conducted a cross-sectional survey of international travellers at critical airports in Tanzania. 389 respondents were evaluated using the PLS-SEM technique. Significant enhancements have been made in the direct and moderated relationships …


Men And Women In Uniform: Insiders’ Perspectives On Women’S Leadership Status In Tanzania People’S Defence Force, Martin Mujuni, Edwin Babeiya, Jun 2024

Men And Women In Uniform: Insiders’ Perspectives On Women’S Leadership Status In Tanzania People’S Defence Force, Martin Mujuni, Edwin Babeiya,

Journal of Humanities and Social Sciences

This paper examines the leadership status of women in the Tanzania People’s Defence Forces (TPDF). It was guided by three specific objectives: to understand the position of women’s leadership role; identify the challenges constraining women from holding leadership positions; and to examine the measures being taken to enable women hold leadership positions in the TPDF. It collected opinions from the research participants serving—or who served—in the military regarding the position of women as leaders. The study leading to the paper employed a qualitative research approach to collect data from 22 purposively selected respondents. The study found that women hold low …


The Indigenization Of Tobacco Farming And Its Challenges In Iringa District: 1960s–1980s, Emmanuel Kihongo Jun 2024

The Indigenization Of Tobacco Farming And Its Challenges In Iringa District: 1960s–1980s, Emmanuel Kihongo

Journal of Humanities and Social Sciences

This paper is about the politics of indigenizing tobacco farming and the challenges associated with it during the post-colonial era. It examines the initiatives of government in facilitating the process, and how the bodies entrusted to ensure its implementation failed to achieve the intended goal. Tobacco farming in Africa and Tanzania has a complex history. Since this crop is essentially labour- and capital intensive, its beginning in colonial Tanganyika, and Iringa in particular, was dominated by settler farmers. The paper progressively narrates this history, especially on how it became a popular crop among indigenous smallholders in Iringa from 1961. It …


Thinking Like Nyerere’: Authority Argumentation By Quotation In Tanzanian Parliamentary Discourse, Brighton Msagalla Jun 2024

Thinking Like Nyerere’: Authority Argumentation By Quotation In Tanzanian Parliamentary Discourse, Brighton Msagalla

Journal of Humanities and Social Sciences

This article examines the manner in which members of parliament (MPs) from one political group in Tanzania appeal to the figure of Mwalimu Nyerere through quotations to back up what they are themselves saying, or attack the political actions of other groups during parliamentary debates. The analysed instances of parliamentary quotations are presented in extracts, which are sourced from two parliamentary debates on the annual ministerial budget speeches by the then Minister for Labour and Employment, and the Minister for Community Development, Gender and Children in the 2015/16 fiscal year. The research data were collected from the website of the …


The Socio-Economic Dynamics Limiting Actions To Combat Child Labour In Tanzania: The Case Of Small-Scale Gold Mining Communities In Tabora Region, Elliott P. Niboye Jun 2024

The Socio-Economic Dynamics Limiting Actions To Combat Child Labour In Tanzania: The Case Of Small-Scale Gold Mining Communities In Tabora Region, Elliott P. Niboye

Journal of Humanities and Social Sciences

This article is based on a study that sought to establish the dynamics that limit actions to combat child labour in small-scale gold mining communities in Tanzania. A qualitative research approach was used to gain a nuanced understanding of the contextual dynamics that limit actions to combat child labour. Other relevant data were sourced from grey literature. Thematic analysis of the collected qualitative data established that the factors limiting actions to combat child labour in small-scale gold mining communities emanate from both household settings and the community at large. The study results revealed several factors that constrain efforts to combat …


Operation Villagization And Its Implications For Wildlife Conservation In South-Western Serengeti, Tanzania: The Case Of Maswa Game Reserve, Ca. 1970s–1980s, Beny Nampesya, Hezron Kangalawe Jun 2024

Operation Villagization And Its Implications For Wildlife Conservation In South-Western Serengeti, Tanzania: The Case Of Maswa Game Reserve, Ca. 1970s–1980s, Beny Nampesya, Hezron Kangalawe

Journal of Humanities and Social Sciences

Operation Villagization in Tanzania attracted the attention of many scholars, including historians, inside and outside the country. This is because it is one of the major policies in the history of Tanzania that affected many sectors. Despite the extensive scope of these studies, minimal attention has been devoted to exploring the connections between this operation and wildlife conservation. The current article uses the case of the Maswa Game Reserve (MGR) to examine the extent to which the operation affected wildlife resources conservation. In essence, it argues that poor implementation of the operation led to enormous encroachments in the MGR, which …


The Mediating Role Of Ifrs Implementation On The Relationship Between Cultural Dimensions And Accounting Practices Of The Multinational Companies Operating In Tanzania, Chacha Ryoba, Henry Chalu Jun 2024

The Mediating Role Of Ifrs Implementation On The Relationship Between Cultural Dimensions And Accounting Practices Of The Multinational Companies Operating In Tanzania, Chacha Ryoba, Henry Chalu

Business Management Review

This paper examines the mediation role of International Financial Reporting Standards (IFRS) implementation at the firm level on the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity, long-term orientation, and indulgence) on accounting practices of the multinational companies (MNCs) operating in Tanzania. Data was gathered from 209 accountants, auditors, finance managers, and directors of the MNCs. Hypotheses were tested using Ordinary Least Square (OLS) regression based on Hayes PROCESS macro tool. The study results reveal that the IFRS implementation negatively mediates the influence of power distance and masculinity on the accounting practices of the MNCs. Conversely, the results …


Elevating Workplace Employee Wellbeing Through Transformational Leadership And Organisational Support: Lessons From Tanzania's Higher Learning Institutions, Sara Msuya, John J. Sanga, Theresia R. Dominic Jun 2024

Elevating Workplace Employee Wellbeing Through Transformational Leadership And Organisational Support: Lessons From Tanzania's Higher Learning Institutions, Sara Msuya, John J. Sanga, Theresia R. Dominic

Business Management Review

This study examines the influence of transformational leadership and organisational support in elevating workplace employee wellbeing. A total of 467 self-administered questionnaires were distributed to Tanzanian public higher-learning institution employees. The findings from partial least squares structural equation modelling demonstrated that transformational leadership directly influences employee wellbeing at the workplace. The study's results further demonstrate that the impact of transformational leadership on workplace employee wellbeing is partially mediated by perceived organisational support. These findings provide insights that may serve as a foundation for managers and policymakers when developing policies and programmes to enhance employee wellbeing. The study provides more empirical …


The Influence Of Trade Facilitation On Export Diversification In Tanzania, Kasty Phelicean, Bupe Philemon Jun 2024

The Influence Of Trade Facilitation On Export Diversification In Tanzania, Kasty Phelicean, Bupe Philemon

Business Management Review

This paper examines the relationship between trade facilitation and export diversification in Tanzania. Specifically, it attempts to ascertain the role of infrastructure in facilitating export diversification. The study uses trade data for Tanzania ' s export with its trading partners for the period from 2008 to 2017. The gravity model is used for data analysis. Findings reveal that the quality of airport infrastructures positively influences export diversification in Tanzania while other infrastructures had no influence on export diversification. The paper concludes that reliable infrastructure specifically airport infrastructures reduces trade costs, improves competitiveness, and increases export diversification in Tanzania and; thus …


The Moderation Effect Of Age On The Influence Of Shift Work Practices On Organizational Citizenship Behaviour Of Medics In Tanzania ' S Government Hospitals, Castissima Mella, John J. Sanga, Severine S. Kessy Jun 2024

The Moderation Effect Of Age On The Influence Of Shift Work Practices On Organizational Citizenship Behaviour Of Medics In Tanzania ' S Government Hospitals, Castissima Mella, John J. Sanga, Severine S. Kessy

Business Management Review

This study examines the moderation effect of age on the influence of Shift Work Practices on the dimensions of organisational citizenship behaviours (OCB). Data were collected from 330 randomly-selected medics working in Tanzania ' s government hospitals. Results from the analysis conducted using Structural Equation Modelling with AMOS indicate statistically significant direct effects of shift work practices on all the three dimensions of OCB namely, conscientiousness, sportsmanship and civic virtue. Results also show that age significantly moderates the influence of shift-work practices on sportsmanship and civic virtue. The findings imply that how shift-work practices influence OCB behaviours isn't straightforward €” …


The Influence Of Information Technology System Quality On Business Value Creation In Commercial Banks In Tanzania: The Moderating Role Of Information Technology Knowledge Management, Najim Soud Ali, Juma James Masele, Severine S. Kessy Jun 2024

The Influence Of Information Technology System Quality On Business Value Creation In Commercial Banks In Tanzania: The Moderating Role Of Information Technology Knowledge Management, Najim Soud Ali, Juma James Masele, Severine S. Kessy

Business Management Review

This study examines the influence of IT system quality on business value creation in commercial banks in Tanzania. Moreover, the study tests the moderating role of IT knowledge management on the influence of IT system quality on business value creation. Data was collected using a questionnaire filled by heads of marketing and finance from all 35 commercial banks in Tanzania and analysed using Structural Equation Modelling through SmartPLS. The findings revealed that there is a positive and significant influence of IT systems quality on business value creation and IT knowledge management moderates the influence. The findings suggest that a bank …


Determinants Of Bank Employees ' Engagement In Asset Misappropriation In Tanzania, Juma Said Suluo, Brenda Kanisius Mayemba Jun 2024

Determinants Of Bank Employees ' Engagement In Asset Misappropriation In Tanzania, Juma Said Suluo, Brenda Kanisius Mayemba

Business Management Review

This study examines the determinants of employees ' engagement in asset misappropriation within the Tanzanian banking sector, drawing on the Fraud Triangle theory's elements of pressure, opportunity, and rationalization. A sample of 148 bank employees was analysed using a linear regression model. The findings revealed that opportunity emerged as the only significant predictor of asset misappropriation, indicating that when opportunities are perceived to be available, the likelihood of fraudulent behaviour increases and vice versa. However, neither pressure nor rationalization proved to have a significant influence. This research's findings have profound implications for banking institutions and regulatory bodies, highlighting the need …


The Influence Of Financial Self-Efficacy On Financial Inclusion In Tanzania, Salutary Orio, Neema Mori, Tobias Swai Jun 2024

The Influence Of Financial Self-Efficacy On Financial Inclusion In Tanzania, Salutary Orio, Neema Mori, Tobias Swai

Business Management Review

It is argued that financial inclusion is the key motivator for both social and economic development. However, its desirable level is yet to be achieved worldwide due to several factors. The main goal of this paper is to examine the influence of financial self-efficacy on financial inclusion in Tanzania. The study looks into the causal relationship between financial inclusion and financial self-efficacy. Using social cognitive theory (SCT), a cross-section sample of 371 adult individuals from three urban areas of Arusha, Dodoma, and Mwanza in Tanzania was used. Both descriptive and partial least square structural equation modelling (PLS-SEM) analyses are conducted …


Corporate Social Responsibility Communication On The Websites Of Tourism Firms In Tanzania, Juma Suluo Jun 2024

Corporate Social Responsibility Communication On The Websites Of Tourism Firms In Tanzania, Juma Suluo

Business Management Review

This study investigates how Corporate Social Responsibility (CSR) information is communicated on the websites of tourism firms in Tanzania. Specifically, the study assesses the quantity, prominence and style of presentation of CSR information on the websites. Data was collected through a content analysis of the websites of the member firms of the Hotel Association of Tanzania (HAT) and Tanzania Association of Tour Operators (TATO). The findings reveal that about 50% of tourism firms disclose their CSR information on their websites. Also, about 57% of tourism firms disclose a minimal amount of CSR information (1 to 2 pages), 31% place their …


Effects Of Utilitarian, Hedonic And Social Motives On Mall Shoppers Satisfaction, Sauti Magai Jun 2024

Effects Of Utilitarian, Hedonic And Social Motives On Mall Shoppers Satisfaction, Sauti Magai

Business Management Review

The primary objective of the study was to comprehend the factors influencing customers' choices in supermarket shopping. A notable concern arises as shoppers tend to frequent supermarkets regardless of the availability of alternative modern shopping options nearby. Employing the convenience sampling method, the research distributed 300 self-administered questionnaires at Mlimani City, a significant mall in Dar es Salaam, and retrieved 291 completed responses. Guided by consumer behavior theories, the study focused on utilitarian, hedonic, and social factors influencing customer satisfaction with supermarket shopping experiences. The findings emphasized the paramount importance of social factors, followed by hedonic factors, in shaping customer …


Traveler's Social Media Use Continuous Intention During Post Covid-19 Pandemic: The Extended Theory Of Planned Behaviour, Tumsifu Elly, Donatus Peter, Omari Mbura Jun 2024

Traveler's Social Media Use Continuous Intention During Post Covid-19 Pandemic: The Extended Theory Of Planned Behaviour, Tumsifu Elly, Donatus Peter, Omari Mbura

Business Management Review

This study provides a new perspective on the role of social media use in tourism marketing by introducing an extended model based on the theory of Planned Behavior (TPB). The study provides information on the mediating role of the major contructs in the theory of Planned Behavior (i.e attitude, behavioral control, and subjective norms) on media dependence to predict traveler's social media use continuous intention in Kilimanjaro region, Tanzania. The survey data were gathered using simple random sampling to select 372 respodents from leaders of travel groups and analyzed through Structural Equation Modeling (PLS-SEM). The findings reveal that the new …


Factors Influencing Tax Payments By Multinational Enterprises In Tanzania, Straton Makundi, Henry Chalu, Deogratius Mahangila Jun 2024

Factors Influencing Tax Payments By Multinational Enterprises In Tanzania, Straton Makundi, Henry Chalu, Deogratius Mahangila

Business Management Review

This paper examined the determinants of tax payments by Multinational Enterprises (MNEs) in Tanzania. The quantitative study applied an explanatory design on a panel sample of 107 MNEs from 2017 to 2019, making a total of 321 firm-year observations. Informed by the Coase theory of the firm and the financing model of the firm, transaction costs, leveraging, and interest expense deductibility tax incentive were independent variables. The collected and coded data were analyzed descriptively using mean score and inferentially using multiple regression technique. The study found that transaction costs and leverage positively and significantly affect tax payments and interest expense …


The Influence Of Audit Committees’ Attributes On The Effectiveness Of Public Sector Audit Committees In Tanzania, Latifa Mbelwa, Lenatusi Leonard L. Munyangabi Jun 2024

The Influence Of Audit Committees’ Attributes On The Effectiveness Of Public Sector Audit Committees In Tanzania, Latifa Mbelwa, Lenatusi Leonard L. Munyangabi

Business Management Review

The study examined the influence of the audit committees’ size, independence, competence, and objectivity on the effectiveness of the public sector audit committees in Tanzania. Data was collected using self-administered structured questionnaires distributed to 80 public sector internal auditors in Tanzania and analysed using multiple regression technique. The findings indicate that audit committees’ independence, objectivity and competence have significant positive influence on the effectiveness of the public sector audit committees’ effectiveness while audit committee size has no significant influence on the effectiveness of the public sector audit committees. The study findings imply that there is a need to enhance audit …