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CASH MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF HOTELS IN UGANDA: THE CASE OF SELECTED 3-STARS HOTELS IN GULU CITY
(Gulu University, 2026-06-18) AGENORWOT, ANNA
The purpose of the study was to examine the effects of cash management on financial performance of 3-stars hotels in Gulu City. The study was guided by five objectives; to determine the cash management practices in 3-stars hotels, to assess the level of financial performance of 3-stars hotels, to examine the relationship between cash management and financial performance of 3-stars hotels, to examine government policies governing 3-stars hotels, and to examine the moderating effects of government policies on the relationship between cash management and financial performance of 3-stars hotels in Gulu City. The study employed a cross-sectional design. Both quantitative and qualitative approaches were applied. A sample size of 140 was selected using purposive, random, and convenience sampling. Data were collected using structured questionnaire and interview guide. The study revealed that cash budgeting is moderately applied, primarily addressing operational needs, but with limited staff participation and monitoring. Cash disbursement practices were generally standardized, yet gaps exist in the recording of minor transactions and in the review of irregular expenditures. Cash control mechanisms are the most consistently practiced, focusing on safekeeping of funds, authorization processes, and bank reconciliations, though challenges remain in the segregation of duties. In terms of financial performance, profitability is actively pursued through planning and reinvestment, although fluctuating profit trends and external operational pressures hinder consistency. Liquidity is managed at the operational level, with limited application of formal assessment tools. Return on Equity is poorly understood and rarely used in performance evaluation. The study established a positive relationship between effective cash management and financial performance, revealing the strategic importance of budgeting, disbursement, and control mechanisms in enhancing financial outcomes. The study recommends improved staff involvement in budgeting, strengthening of internal control systems, and adoption of structured financial performance tracking tools. The study further calls on government authorities to support hotels through simplified regulatory compliance and greater awareness of tax relief provisions.
Effect of Anaerobic Co-digestion of Cow Dung and Maize Stubble on Biogas Production: Optimization and Economic Viability Analysis
(GULU UNIVERSITY, 2026-04-09) Kiir, Peter Bol Kuol
ABSTRACT
The production of biogas depends on factors like temperature and substrate mixing ratios. This study involved the characterization of cow dung and maize stubble, as well as their anaerobic co-digestion to optimize biogas volume and methane yield while minimizing carbon dioxide concentration. An economic assessment was also conducted to evaluate the viability of anaerobic co-digestion. Feedstock characterization included proximate and ultimate analyses, along with determination of higher heating values. Process conditions for anaerobic co-digestion were optimized using Response Surface Methodology based on Central Composite Design (CCD). The independent variables were mixing ratio and temperature while the dependent variables were biogas volume, methane yield, and carbon dioxide concentration. Thirteen experimental conditions were generated using the Design Expert software version 13. 1.5 L plastic bottles with a working volume of 1.2 L, were loaded with a mixture of cow dung (CD) and maize stubble (MS) in ratios of 100:0 (CD:MS), 0:100 (CD:MS), 40:60 (CD:MS), and 70:30 (CD:MS), and submerged in a water bath operated at temperatures ranging from 25–45 °C. Daily readings were taken to measure the biogas volume using the water displacement technique for 26 days, and a 3-day gas composition analysis was performed using a portable biogas analyzer (Geotech, 5000). The carbon content of CD and MS were found to be 32.87% db and 31.55% db, respectively. The C/N ratios of CD and MS were found to be 21.54 and 29.84, respectively, which lay within the range of 20–30 ideal for anaerobic digestion. pH levels for CD and MS were found to be 8.6 and 5.46, respectively. Higher heating values of CD and MS were found to be 13.63 and 16.05 MJ/kg, respectively, suggesting a higher energy potential of MS compared to CD. Low sulfur levels of 0.09% in CD and 0.11% in MS suggest minimal emissions due to sulphur oxides (Sox). The optimal conditions were found to be a mixture ratio of 40:60 (CD:MS), and temperature 35 °C, resulting in a maximum biogas volume and methane yield of 5.35 L/kgVS and 95.20 %/kgVS, respectively, with a minimum CO2 concentration of 15.24 kgVS. An economic analysis revealed a positive net present value (NPV), confirming the project's economic viability. The payback period was found to be 4 years. Based on accounting rate of return (AAR), the project results in a 27% annual return, which is economically attractive. Additionally, a profitability index (PI) greater than 1 confirms that the future value exceeds the initial investment, highlighting strong economic viability of anaerobic co-digestion of cow dung with maize stubble.
ORGANIZATIONAL INNOVATIVENESS AND FINANCIAL SUSTAINABILITY OF LOCAL NON-GOVERNMENTAL ORGANIZATIONS IN THE KARAMOJA SUB-REGION, UGANDA.
(Gulu University, 2026-05-15) LOPEYOK,NGELAMOE CHRIS
Financial sustainability remains a key challenge to the survival of local Non-Governmental Organizations (NGOs) in the Karamoja sub-region of Uganda. Therefore, organizational innovation is fundamental for the survival of local non-governmental organizations. The research aimed to determine the level of organizational innovation among local NGOs, assess their financial sustainability status, and analyze how organizational capacity influences the innovation sustainability link. A mixed-methods approach was employed, combining quantitative and qualitative data collection and analysis. Structured questionnaires were administered to 166 respondents from various NGOs operating in the region. Quantitative data were analyzed using descriptive statistics, Pearson correlation, and regression techniques. Qualitative data were gathered through interviews with key informants and analyzed thematically to complement and deepen the quantitative findings. The study revealed that social innovation was the most prominent form of innovation, driven by strong stakeholder engagement and alignment with community needs. Activity innovation followed, reflecting NGOs’ willingness to experiment with new program designs despite institutional challenges. Process innovation was less developed, indicating a gap between recognizing the importance of operational innovation and effectively implementing it. Regarding financial sustainability, NGOs demonstrated moderate to strong performance in funding diversification, efficient resource use, and cash reserve management. All three forms of innovation showed significant positive correlations with financial sustainability, with social and activity innovations being the strongest predictors of improved financial outcomes. Organizational capacity partially mediated this relationship, highlighting that NGOs with robust internal systems are better equipped to convert innovation into financial resilience. The study concludes that fostering organizational innovativeness, especially in social and activity domains, is critical for enhancing financial sustainability in resource-constrained settings like Karamoja. Addressing weaknesses in process innovation and strengthening organizational capacity through staff development and improved systems are essential steps. Donors and development partners should provide flexible funding to support innovation and adaptive programming. These insights are valuable for NGO leaders, policymakers, and development actors seeking to enhance service sustainability in underserved regions.
Human Resource Management Practices and Employee performance in corporate organisation -Case Study (NWSC -Gulu)
(Gulu University, 2026-07-14) Oyella, Sheila
This study examined the effect of Human Resource Management Practices on employee performance in National Water and Sewerage Corporation(Gulu Area) focusing on Support Supervision ,Performance appraisal and career Development .Guided by the Goal setting theory and the expectancy theory ,the study adopted a cross sectional Design with both Qualitative and quantitative approaches .Data were collected from 112 employees using questionnaires and interview guide and analyzed using inferential and descriptive statistics for association and effects. Results indicate that Support Supervision has a strong significant positive relationship on employee performance whereas career development and performance appraisal has a moderate effect on employee performance, specifically effective training programs with supportive supervision improved employee efficiency and task quality. This clearly confirms that HRM practices are critical predictors of organizational effectiveness. The study concludes that investing in structured HR practices leads to measurable gains in employee effectiveness, efficiency, timeliness and service quality. It recommends that the organization should create more awareness on the human resource Management practices and how they are carried out within the organization so that they align and be able to improve better.
Determinants of demand for quality declared rice seeds in nwoya and gulu districts, northern Uganda
(Gulu University, 2024) Apiyo, Scovia Perphency.
Most (over 89%) smallholder rice farmers in northern Uganda obtain rice seeds from informal sources which are uncertified and unregistered and this affects the yields and seeds quality in the rice farming business. This study investigated the determinants of smallholder farmers’ demand for quality-declared rice seeds in Northern Uganda. A cross-sectional study was conducted, and data were collected from 196 selected smallholder rice farmers from Nwoya and Gulu districts using simple random sampling method. All data obtained were entered, cleaned and analyzed using Statistical Package for Social Sciences (SPSS) version 27.0. Exploratory factor analysis and descriptive statistics was used to examine attitudes and quality declared rice seed distribution channels used by smallholder farmers respectively. Binary logistics regression model, chi-square tests and t-tests were generated to compare means at 10%, 5% and 1% significant level. Significance (p≤0.01, p≤0.05 and p≤0.1) were observed in the use of communal labour**, participation in rice seeds demonstration/trials*, access to extension services**, attitude on ease of getting quality declared rice seed** respectively. The study also revealed that farmers possess a positive attitude towards quality declared rice seeds, much as they face challenges in accessing and affording such seeds. Formal, informal and semi-formal distribution channels for quality declared rice seeds were identified. Formal channels involved seeds sourced from the national research organization that produce foundation seeds and supply them to private business-oriented seed companies, which then produce quality-declared rice seeds on a commercial scale. Informal sources comprised of farmer-saved seeds or seeds obtained from traders within the community who stock them for sale to smallholder farmers in subsequent seasons. Semi-formal channels involved quality declared seeds produced by NARO supplied to local seed business who then sell to local smallholder farmers. Based on the findings, the study proposes that government should provide incentives to smallholder rice farmers to facilitate their purchase of quality-declared seeds, thereby boosting their production. Government or commercial organizations should establish quality-declared rice seed outlets across the region to enhance accessibility. Lastly, policymakers in collaboration with private companies could enact policies aimed at reducing the cost of quality-declared rice seeds, making them more affordable to smallholder farmers.