There is underutilisation of electronic tax filing systems in tax agencies despite the presence of electronic tax administration systems. The objective of this study was to find how this has influenced tax compliance. Data collection was mainly through a questionnaire. Analysis of data was done through SPSS Version 20 and Excel. The study concluded that electronic filing system actually influences tax compliance. The study also established that there was a positive attitude by clients towards electronic filing. Electronic filing has also significantly increased the ease of doing business. Correlation analysis revealed a positive correlation (0.533) between assessing tax obligations accurately and the ease of doing business. The study was mainly directed at large clients and to one component of compliance which is filing, with less focus on other components of compliance, hence, the study recommends more research on the impact of e-filing on payment and e-filing on tax evasion and avoidance.

No abstract

No abstract

Despite much effort at improving availability of health commodities, stock-outs and expiries are still commonplace at service delivery centres. The success of any inventory management programme relies on the people undertaking it and there seems to be a missing link in the supply chain that could be related to the people tasked with inventory management at service delivery points. The study thus sought to assess whether the personnel’s knowledge, attitude, perceptions and practices are the missing link resulting in stock-outs and expires. The study employed a mixed method approach wherein quantitative and qualitative data collection methods were employed. The data collected sought to explore various aspects of the personnel including the training facility regarding inventory management, personal attitudes and, perceptions and practices towards certain inventory management aspects. Clearly it was found that personnel knowledge levels were very low, attitudes and perceptions veer in the negative whilst practices are not up to standard. This correlated to the availability of drugs and commodities at service delivery points.

There is a continuous decline in the performance of medical insurance companies in Zimbabwe resulting in these companies failing to meet their obligations to stakeholders as seen by failure to pay wages, policy holders' medical bills and dividends to shareholders. While research shows Hunhu/Ubuntu as a requirement for ethical practices that bring about good business and moral practices, it does not show how Hunhu/Ubuntu influences stakeholders, employee behaviour and organizational performance. Due to this glaring gap, the study was designed to investigate: the causes of unethical behaviour in the medical insurance industry, the attributes of African Humanism and how it influences people's behaviour in medical insurance firms. A case study research design was used where both quantitative and qualitative methodologies were employed. Closed and open-ended questionnaires, semi-structured interviews and focus group discussions were conducted. Chi-square tests were used for data analysis. Findings of the study show that Hunhu/Ubuntu moulds good behaviour and is essential for avoiding risky behaviour which curtails organizational performance.