Digital Commons Network^™

The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba

Business Management Review

The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …

2026 Spring Commencement, Tennessee State University

TSU Commencements 2025-Present – Mr. Dwayne Tucker, President

No abstract provided.

Inclusive Instructional Practices: System-Wide Support For Students With Disabilities In Technical, Vocational Education And Training In Vihiga County, Kenya, Maurine Kageriza, Howard Omukami

Institute for Educational Development, East Africa

Kenya’s TVET sector has fully transitioned to the Competency-Based Education and Training (CBET) framework, with one of the major challenges being the adoption of instructional requirements for students with disabilities, an inclusion issue compounded by exclusionary risk, and the choice of appropriate instructional experiences. Inclusive instructional practices remain a critical practice for mitigating marginalisation in mastering competencies. This study investigates inclusive instructional practices for SWDs in TVET in Vihiga County, Kenya. A convergent mixed methods with embedded case study design was employed in two public TVET institutions in Vihiga County, Kenya, involving 36 students with disabilities, 46 trainers, and 8 …

Social Protection To Foster Inclusive, Resilient Early Childhood Education In Kenya, Uganda, And Tanzania, Nyagwegwe Wango

Institute for Educational Development, East Africa

In order to evaluate the efficacy of systems approaches in enhancing early childhood education (ECE), this study summarizes outcomes from the SESEA and F4L programs in Kenya, Tanzania, and Uganda. The study investigates how context-responsive ECE, social-emotional learning (SEL), and social protection (SP) interventions contribute to improvements in teaching practices, inclusion, and learner outcomes using mixed-methods data, including teacher surveys, classroom observations, and policy analysis. The findings show significant improvements in inclusive classroom practices, gender-sensitive pedagogy, and teacher confidence, especially when reflective peer learning and continuous mentoring are incorporated. Children’s academic performance and well-being have been linked to the integration …

Influence Of Auditor Experience And Compensation On The Quality Of Key Audit Matter Disclosures: The Moderating Role Of The Audit Committee, Emmanuel Christopher, Ally Adam Mshana

Business Management Review

This study examines how external auditor experience and compensation affect the quality of Key Audit Matter (KAM) disclosures among listed companies in Tanzania, and examines the moderating role of the audit committee financial expertise in these relationships. The study analysed a total of 132 firm-year observations of companies listed on the Dar es Salaam Stock Exchange (DSE) from 2017 to 2024, based on the criteria of consistent listing and annual report publication over the study period. Data was analyzed using a panel FGLS regression. The findings show that audit firm tenure, audit fee, and audit committee financial expertise have a …

Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo

Business Management Review

This paper examines the relationship between perceived fiscal exchange (PFE) and Tax Compliance (TCO) among large corporate taxpayers in Tanzania while drawing on the Fiscal Exchange Theory (FET). The study on which this paper is based employed a quantitative research design and analysed data using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 215 large corporate taxpayers in Tanzania. We find that the FET framework has modest explanatory and predictive power. Perceived Fiscal Exchange (PFE) has an insignificant effect on tax compliance of large corporate taxpayers. This suggests that perceptions of fiscal exchange do not necessarily drive …

The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae

Business Management Review

In the modern world, one of the challenges managers have in maintaining their talented staff is labour mobility. Inter-organisational labour mobility (ILM) has been found to be significantly influenced by co-worker relationships, work-family conflict, monetary compensation, and training and development. The pull-push paradigm was inspired by human migration. Since migration not only symbolises movement across physical locations but also encompasses other routine duties, theory is essential to comprehending ILM. However, to date, no existing study has tested the model under the influence of Herzberg’s Two-factor Theory, in explaining ILM uses the public sector as a major setting of the question …

A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje

Business Management Review

This article offers a hybrid assessment of law and its impact on business by examining how intellectual property rights (IPR) promote business competitiveness by granting enterprises exclusive statutory rights over their innovations and creative ideas. The article situates the discussion in the Tanzanian context and focuses on Micro, Small, and Medium-Sized Enterprises (MSMEs). Using a qualitative approach, the discourse examines ongoing national and continental reforms and the evolving business and market environment that are driving MSMEs to adopt innovation to achieve market control and sustainability. Recent continental and regional regulatory developments, including the adoption of the Agreement on African Continental …

The “Commoning“ Of Critical Labour Knowledge In Indonesia; Digital Mediation And Its Contradictions, Diatyka Widya Permata Yasih, Inaya Rakhmani

Wacana, Journal of the Humanities of Indonesia

This article explores “the commoning of critical labour knowledge“ – the co-sharing of resources to produce, circulate, and practice forms of knowledge generated with, by, and for workers, in opposition to dominant managerial and/or state technocratic frameworks – including through the use of digital media. Drawing on an auto-ethnographic reflection of a collaborative praxis between a university-based research centre and a labour knowledge hub, both based in Indonesia, we argue that this practice is imbued with internal contradictions. The praxis does open possibilities for solidarity, redistribution, and collective critical knowledge-making. However, it is constrained by capitalist logics of algorithmic surveillance, …

From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson

Business Management Review

As digital technologies become increasingly embedded in higher education, promoting environmentally responsible computing practices has become an important sustainability and management concern. This study applies the Norm Activation Model (NAM) to examine green computing behavior among university students in Tanzania. Drawing on responses from 868 students across science, education, and business programs, the study investigates how Awareness of Consequences, Ascription of Responsibility, and Personal Norms influence green computing behaviors. Hierarchical regression analysis was used to assess both the explanatory power of the NAM variables and the selective moderating roles of gender and academic program. Findings reveal that both awareness and …

The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher

Business Management Review

This study examines the moderating role of board effectiveness in the relationship between environmental, social, and governance (ESG) disclosures and the financial performance of firms listed on the Dar es Salaam Stock Exchange (DSE) in Tanzania. Drawing on stakeholder and agency theory perspectives, the study posits that ESG disclosures create value for stakeholders while effective boards enhance oversight and ensure that sustainability initiatives translate into firm performance. Using secondary data from firms’ annual reports for 2016–2024 (198 firm–year observations), the study applies random effects panel regression guided by the Hausman test. Robustness checks were performed using an alternative financial performance …

Horizontal Collaboration Practices And Operational Performance Of Smallholder Farmer Groups In Horticultural Supply Chain, Herieth J. Rogath, Juma James Masele, Gerald Magova

Business Management Review

Collaboration has increasingly been recognized as a strategic approach for enhancing performance. However, limited attention has been given to the relationship between horizontal collaboration practices and the operational performance of horticultural smallholder farmer groups in downstream supply chains. This study examined this relationship through the lens of Social Exchange Theory. Data were collected using self-administered questionnaires from 195 smallholder horticultural farmer groups across the southern highlands of Tanzania, including Mbeya, Iringa, Njombe, and Songwe regions. Analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The findings reveal that all collaboration practices improve operational performance; resource …

Shu World Review- April 27th 2026, Diplolab, Seton Hall University

SHU World Review

No abstract provided.

Marine Artisanal Fisheries And Blue Economy Development In Mainland Tanzania: An Empirical Analysis Of Catch, Revenue, And Employment (2011–2019), Iddi Mwanyoka, Modesta Medard

Blue Economy

The government of Tanzania is currently developing a Blue Economy (BE) policy for mainland Tanzania. However, it remains unclear how marine artisanal fisheries can contribute to, and support the implementation of, this emerging economic initiative. Drawing on in-depth key informant interviews, a review of relevant documents, and an analysis of nine years (2011—2019) fisheries data, this study examines the potential contribution of fish catch, revenue, and employment to the BE. The findings showed a significant (20.5%) increase in the number of fishing vessels between 2011 and 2019, together with a notable 52% rise in fish catches between 2018 and 2019. …

Synthesis, Structural Elucidation, In Vitro Antibacterial Activity Of Mononuclear Ag(I) Complex Derived From (E)-N-(4-Fluorophenyl)-1-(Pyridin-2-Yl) Methanimine And Triphenylphosphine Ancillary Ligand., Olufemi Stephen Odulaja, Saliu Alao Amolegbe, Muritala Adeniyi Olusola

Tanzania Journal of Science

Chemo-therapeutic application of metal complexes to remediation and subjugation of emerging infectious diseases with a view to improving potency and efficacy of a variety of drugs is gaining more momentum, especially in the 21st century. This research work designed a new biologically active complex [AgL(PPh3)2]NO3,C, obtained from the reaction of Ag(I) nitrate with bidentate pyridinyl Schiff base ligand (E)-N-(4-fluorophenyl)-1-(pyridin-2-yl) methanimine L, with triphenylphosphine (PPh3) as co-ligand. Characterisation was done by FT-IR, UV-Vis, NMR, (TGA/DTA), X-ray crystallography, and elemental analysis. The combined effects of pyridinyl Schiff base ligand and PPh3 on the antibacterial activities against Staphylococcus aureus, Escherichia coli, Klebsiella pneumonia, …

Optimization Of Pediatric Multidetector Ct Imaging Parameters Using A Machine Learning–Based Monte Carlo Simulation Model, Ali O. Masoud, Adithya Rajnaryanan, Khamis O. Amour, Ahmed M. Jusabani, Justin E Ngaile, Manoj Kumar, Mwingereza John Kumwenda Dr

Tanzania Journal of Science

This study utilized Monte Carlo (MC) simulations to optimize radiation doses in pediatric multidetector computed tomography (MDCT) head scans by analyzing key parameters like tube current (mA), tube voltage (kV), pitch, and slice thickness. The findings indicate that reducing tube current significantly lowers the Computed Tomography Dose Index (CTDIvol) and Dose Length Product (DLP), effectively minimizing patient radiation exposure. Higher pitch values (0.7–0.9) further reduced radiation by decreasing beam overlap, while using a thinner slice thickness (0.6 mm) improved dose efficiency. A comparison highlighted the effectiveness of optimization: simulated parameters kVp 100, mAs 81, pitch 0.98 yielded a CTDIvol of …

Heavy Metal, Heavy Costs: Soil Copper Contamination Undermines Bee Communities In Urban Agriculture, Penelope Fisher

Honors Theses

As city populations grow, the need for fresh produce in cities to feed people also grows. One such growing urban environment is Dayton, Ohio, which has begun to implement measures aiming to limit the hunger experienced by underserved individuals in the city. According to The Dayton Food Bank, in Montgomery County alone 14.2% of individuals living in the county experience food insecurity, a majority of whom are children. Urban farming has proven to be a lucrative solution to some of these issues. However, these farms are often established in areas where the soil is degraded due to previous land use, …

Cameras Or Divers? How Baited Remote Underwater Videos And ‘Long Swims’ Underwater Visual Census Complement Each Other On Coral Reefs, Kennedy Osuka-Edeye, Melita Samoilys, Bryce D. Stewart, Colin J. Mcclean, Peter Musembi, Saleh Yahya

School of Biological and Marine Sciences

Conventional methods for surveying coral reefs, such as underwater visual census (UVC), often underestimate large-bodied, mobile, or cryptic fish species due to limitations in diver mobility and visual detection. To address these limitations, rapid timed ‘Long Swim’ (LS) UVC protocols have been developed to better capture large predator assemblages, yet their performance relative to baited remote underwater videos (BRUV) remains poorly evaluated in topographically complex oceanic reef environments. This study provides the first site-specific comparison of BRUVS and LS-UVC protocols for predatory reef fish from nine selected families on the reefs of Pemba Island, Tanzania. To ensure robustness, we implemented …

Ramifications Of Not Digitalising Registries And Records Centres In Civil Service In Zambia, Glenda Ntalasha, Tuesday Bwalya, Chrispin Hamooya, Sututu Imasiku, Kadeyo Mutale Kuyela, Dalitso Mvula, Matilda Mercy Muchinga

Library Philosophy and Practice (e-journal)

Digitalisation of records management among other things, improves access to records and results in efficiency and effectiveness in the functions of an organisation. Because of the potential benefits of digitalisation, several governments globally have automated registries and records centres. However, governments in the Global South, Zambia inclusive have not digitalised the records sub sector. This study investigated the consequences of not digitalising registries and records centres in public service in Zambia. A survey research design was used combining both quantitative and qualitative research techniques. Data was collected from a sample 118 respondents and key informants. Qualitative data was collected through …

Africa’S Digital Knowledge Economy: Building And Boosting Access To Quality Research From Africa, Hyeladzirra Banu

Howard University Journal of African Studies (HUJAS)

Africa has built its knowledge economy since the rise of its ancient civilizations. The turn of the new millennium marked the rise of Africa’s digital knowledge economy, as it did for the rest of the world. This article analyses Africa’s knowledge systems, linking the foundational sources of original research to ancient knowledge systems and tracing these systems into the current digital era within which the article locates Africa’s knowledge economy. What are the epistemological and ontological bases of African knowledge systems, and how do they relate to Africa’s modern digital knowledge economy? This study has two parts: The first traces …

Leveraging Convolutional Neural Networks For Through-The-Wall Radar Imaging: Challenges, Impacts, And Future Directions, Tumaini Edgar, Abdulla F. Ally, Abdi T. Abdalla

Tanzania Journal of Engineering and Technology (TJET)

Through-the-wall radar imaging (TWRI) is an essential technology for military and rescue applications; however, its performance in detecting and visualizing high-quality images of targets behind walls is significantly degraded by multipath reflections and signal attenuation. This paper reviews the current state of TWRI and its challenges, and explores the transformative potential of deep learning, particularly convolutional neural networks (CNNs), in addressing these challenges. Peer-reviewed articles published from 2018 to 2024 were analysed to examine CNN applications in addressing TWRI challenges. The analysis reveals that using CNNs, TWRI systems can be more effective by filtering wall distortions, reducing noise, lowering computational …

A Review Of Energy Storage Technologies With Hydro Energy System Design For Off-Grid Electricity, Daniel H. Ngoma, Banet L. Masenga

Tanzania Journal of Engineering and Technology (TJET)

Many renewable energy sources such hydropower—particularly small-scale run-of-river and micro-hydro—offers reliable, low-cost generation. However, their inherent intermittency (due to seasonal flow variations) and inability to instantly match demand necessitate integrated energy storage to ensure a stable, continuous power supply. This review synthesizes contemporary energy storage technologies in the context of their integration with off-grid hydro energy system design.

The study examine a spectrum of storage solutions, evaluating their technical characteristics, costs, and suitability for hybrid hydro applications. Pumped Hydro Storage (PHS), while highly efficient and large-scale, is often geographically constrained and capital-intensive for small off-grid projects. Battery Energy Storage Systems …

Revitalising Tanzania’S Textile Industry Through The Uk Textile System’S Role, Charles M. Kahabi

Tanzania Journal of Engineering and Technology (TJET)

Currently, there is the environmental and social challenges emerging from the global clothing and textile industry, specifically on textile waste management.  Additionally, the flow of second-hand clothing (SHC) between European countries especially the UK and Tanzania is increasing. In the UK, rapid growth of second-hand clothing (mitumba) driven by fast fashion results in vast quantities of discarded garments, of which only a fraction is recycled, leaving the remainder in landfills. Conversely, Tanzania has long depended on imported SHC a practice that, while affordable, has undermined local textile industries and contributed to waste accumulation. By examining Tanzania’s textile landscape, the research …

Optimization Of Vehicle Mix For Three-And Four-Wheel Passenger Transportation System In Nigeria, Omotunde A. Muyiwa, Hamid A. Jimoh, Kolawole T. Oriolowo

Tanzania Journal of Engineering and Technology (TJET)

Efficient transportation systems are essential for reducing passengers waiting times in densely populated areas. However, there is a dearth of information on the optimization of vehicle mix for three-and four-wheel transportation systems in Nigeria. The present study was designed to optimize the vehicle mix for three-and four-wheel passenger transportation to improve transportation efficiency. Twenty purposively selected vehicles were observed, while a queuing model (M/M/s) was used to determine passenger arrival rates during different periods (morning, afternoon, and evening). An integer linear programming model was developed to minimize passenger waiting times. Data on vehicle types, capacities, travel cycles, and average passenger …

Implementation Of The Fourth Industrial Revolution Technologies In Tanzania’S Downstream Oil And Gas Industries, Vitalis John Mwinyi

Tanzania Journal of Engineering and Technology (TJET)

The advent of the fourth industrial revolution (IR4.0) has resulted in the digital transformation of multiple sectors of the economy due to the disruptive nature of the technologies driving the revolution. The technologies have already found their way into the oil and gas industries across the globe, especially in upstream, midstream, and downstream operations. However, the degree of implementation is not the same for these operations, considering the complexities involved, integrated process, the associated risk and investment cost, among others. This study aimed to establish the implementation level of IR4.0 technologies in the downstream operations. A survey method was employed …

Analysis Of Factors Enabling Organisational Governance Maturity For The Technical Audit Function In Tanzania, George C. Haule

Tanzania Journal of Engineering and Technology (TJET)

The study aimed to identify key factors contributing to Organisational Governance Maturity (OGM) of the Technical Audit Functions (TAF) in Tanzania.  The study employed a sequential approach as a research design.  The first step was to collect and analyse literature studies to identify factors enabling the OGM of the TAF.  Next, a questionnaire was administered to one hundred twenty-eight (128) respondents from seven (7) TAFs to rank the key enabling factors that were identified from the literature that influence the OGM of TAF in Tanzania.  Using data from a questionnaire administered to 128 respondents, a two-step strategy was employed to …

Bremsstrahlung Photons Emissions Measured At Different Rf Power In 28 Ghz Ecr Ion Source, Mwingereza John Kumwenda

Tanzania Journal of Engineering and Technology (TJET)

High-performance electron cyclotron resonance ion sources (ECRISs) generate large amounts of bremsstrahlung photons that affect the cryogenic systems due to the extra heat load that is produced. Thus, this study investigates the bremsstrahlung photons energy spectra at various RF powers, presenting some insight about the trends of the electron heating process inside the plasma. Bremsstrahlung photons from a 28 GHz ECRIS were measured at Busan center of Korean Basic Science Institute (KBSI). The gamma-ray detection system consists of three round-type NaI(Tl) scintillation detectors placed 620 mm radially from the beam axis at the extraction side of the ECRIS, and a …

Design Of Virtual Impedance Controller For Parallel-Connected Converters In A Microgrid, Manyanda Makoye, Francis Mwasilu, Peter M. Makolo, Jackson Justo

Tanzania Journal of Science

This paper addresses the significant challenge of inaccurate power sharing among Distributed Generators (DGs) in islanded microgrids, which is primarily caused by mismatched feeder and line impedances. Conventional decentralized control solutions often fail to ensure accurate power sharing, especially when line impedances are resistive. To overcome this, the paper proposes a robust, coordinated Virtual Impedance Control (VIC) strategy for DGs. This method implements fixed virtual resistance and virtual inductance to standardize the output impedance characteristics of parallel-connected inverters, thereby minimizing impedance discrepancies and enhancing system stability through increased damping. The theoretical analysis and design of the VIC were validated through …

Elemental And Mineralogical Characterization Of Permo-Carboniferous Coal In The Ngaka Coalfield, Southwest Tanzania: Implications For Coal Quality Variation, John W. Gama, Justina J. Saroni, Remigius L. Gama

Tanzania Journal of Science

Coal from heterolithic seams exhibits distinct chemical characteristics due to interbedded non-coal beds, which influence its quality and usability. Despite extensive research in these settings, the elemental and mineralogical characteristics of the heterolithic sequences of the Mchuchuma Formation (K2) in the Ngaka Coalfield remain poorly documented. This study provides the first detailed assessment of K2 seams across five active mine sites. Eleven representative samples were analyzed using proximate, elemental, and mineralogical techniques, supported by Pearson correlation, binary analysis, and Principal Component Analysis. Proximate analysis revealed that ash content varies across mine sites, with values ranging from 9.17 to 25.03%, volatile …

Analysis Of The Effects Of Magnetic Field, Heat Transfer, And Thermal Radiation On Blood Flow Through Bifurcated Artery To Enhance Tumor Treatments, Abdullahi Isah, Dauda Gulibur Yakubu, Ali Musa

Tanzania Journal of Science

The work presents the effects of some pertinent parameters on blood flow through bifurcated artery to enhance tumor treatments. Combining appropriately the basic equations, together with the fractionalized Maxwell fluid model allow us to determine the velocity, temperature and concentration of blood flow through bifurcated artery. The study adopted the Atangana-Baleanu fractional time derivative on fluid model to describe the non-Newtonian behavior of blood flow. The numerical simulations were performed using the combined Laplace transform and the method of undetermined coefficients and the results obtained with the aid of Mathcad software were simulated and presented graphically. From the graphical results, …