Product Innovation in the Smart Phone Industry: Giving a New Path to Business

Naib Singh


Product innovation is the dynamic marketing practice which helps the business firm to compete in the market. Every product needs innovation to fulfill the requirements of the customers time to time. India is having the third largest market in the world in case of selling the smart phones. The country holds second largest market after China in this area. Now a smartphone user can perform various operations along with calling through its phone such as the function of remote control of the television set and even various medical tests are also available in many smartphones. Product innovation is enabling the smartphone firms to do business with the interest and confidence in the market.

Key words: Smartphone, Product Life Cycle (PLC), International Data Corporation (IDC).



A business organization survives on its product or service. Every manufacturing enterprise sells its products to the customers for attaining the growth as well as goodwill. Customers purchase the products as per their requirements. Requirements of the customers change as per their aspirations. Every product needs innovation as time passes to fulfill the requirements of the customers. Every product has its life cycle which is called Product Life Cycle (PLC).PLC of any product includes five stages namely, Product development, Introduction, Growth, Maturity and Decline. In the development stage the firm develops the new product with the latest idea. In this stage the business firm suffers investment costs and there are no sales in this stage. In the second stage product is introduces the market. The rate of sales is very slow which results in lower profits. Heavy expenditure is incurred on product promotion. Growth stage includes market acceptance of the product among the customers. A high sale yields high profits. Sales starts to be slow in the maturity stage of the product. Customers prefer some new features in the product in this stage to fulfill their needs in the competitive environment. In the decline stage product has no sale. Hence maturity stage requires product innovation.

Product innovation has the great importance in this modern competitive era. The main reason of the product innovation is the dynamic market. Product innovation is essential to compete in the market. Various changes are performed by the manufacturer in the product under this process. When existing product looks entirely different from its previous look, then this process is termed as innovation. There are various reasons for product innovation like, competition, business growth, market change, maximum utilization of resources, reducing the risk, technological development etc.

Statement of the Problem

Smart phone has brought revolution in the communication world. In this paper, product innovation by the smart phone firms has been analyzed in the context of Indian market. In India communication through mobiles have prominent place. For the purpose of the study, the author has analyzed the innovative practices by the various leading smart phone firms in India. Product innovative practice has the great role to play in the competitive marketing environment. After the technological revolution all over the world, the rate of obsolesce in the smart phone area has increased. Smart phone manufactures have to be alert in the area of product innovation for attaining the fruitful business in the modern environment.

Objectives of the Study

This paper is based the product innovative practices in the area of smart phones. The main objective of this paper is to study the innovative practices by the various smart phone companies in India. Innovative practices lead to enhance the business. An attempt has been made in this study to highlight the impact on smart phone business as the result of product innovation.


This paper is based on three main segments describing the introduction of the concept, objectives and methodology in the beginning part, information about the smart phones business and innovative practices by the various firms in India in the body text and discussion in the ending part of the study. The study is based on information obtained from various published and online sources. Secondary data have been used for the purpose of drawing the inferences.

Smart Phone and Product Innovative Practices        

Smart phones have attained the prominent place in the routine life of every person in the modern era. In India smart phone are used at large in the communication process. According to the research firm Canalys, India is having the third largest market in the world in case of selling the smart phones. The country holds second largest market after China in this area. In India, Samsung, Micromax, Motorola, BlackBerry, Karbonn, HTC, Sony, Spice, LG, Huawei and G’Five are the leading smartphones. Manufacturers of these brands are using product innovations for making their phones more competitive.

International Data Corporation (IDC) has depicted in its report that in the second quarter of 2015, India has imported 26.5 million smartphones and this figure is 44 % up for the same period of 2014. This trend shows that the smartphone market is increasing in India day by day

Figure1: Share of Smartphone Vendors in India (2015-Quarer-2)

Source: International Data Corporation AP Quarterly Mobile Phone Tracker, 2015Q2

Samsung is having 23 % share in the Indian market and is leading in the business of smartphones. According to the viewpoint of Mr. Anirbn Banerjee, the Associate Vice President of the Research and Advisory Services Division of CyberMedia Research, Nowadays Indian people giving preference to the characteristic phones which offers high speed and power.

Smartphone firms are focusing on fulfilling the aspirations of the customers by making their smartphone more and more innovative time to time. All the leading companies have launched quad-cores and android phones with high quality cameras. Edge-to-edge display feature has been introduced in the phones for attracting the buyers. Various apps related to various aspects of routine life have been uploaded in the phones. Now a smartphone user can perform multitasks through its phone such as the function of remote control of the television set and even various medical tests are also available in many smartphones.

Many companies has introduced phone cum mini-computers which fulfill the requirements of personal computer. These phone are easy to handle and carry at the workplace and moreover less costly to Desktop and Laptop. This type of revolution has totally changed the market scenario of smart phones in the communication world. This fast changing business environment requires more innovative handsets for the smartphone users.


Product innovative practices have the great importance for competing in the modern business environment. Smart phone market is changing very fast due to technological advances and consumer needs. Smart phones firms are practicing the innovative practices for making their products more useful and attractive for the modern business environment. This marketing practice is enabling the smartphone firms to do business with the interest and confidence in the market.


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Vashisht Monica Gupta and Chandhok Anil (2015); “Positioning in the Smartphone Market”, GGGI Management Review-A Bi-Annual Refereed International Journal of Management, Jan-June, Vol 1, issue 1, pp18-21.




Mastery of Language of Instruction and Its Influence on Student Academic Performance: Evidence from Secondary Schools in Tanzania

Paschal Banga Nade


This study focused at determining the relationship between the language of instruction which is English in this case and the student overall subject performance in secondary schools in Tanzania. A cross-section design was employed and data were collected through the National Examination of Tanzania Website. Three secondary schools from three different regions in Tanzania were purposively selected in this study. The findings show that student performance in English language as the language of instruction has an influence on overall subject performance. The students who scored F and E grades in English language, their respective overall subjects GPA fall under Fail and Pass categories. While the student who scored C and above grades, their overall GPA fall under Credit, Merit and Distinction categories. No significant relationship has been found between language of instruction performance and sex of the students. Further recommendation and analysis has been made clear in this document.

Key words: mastery, language of instruction, academic performance


 Learning process is facilitated by using a language that learners understand best as the medium of instruction. Language of instruction is a vehicle through which education is delivered and is an indispensable medium for carrying, or transmitting education from teachers to learners and among learners (Qoro, 2006). Essentially, language mastery / competence is ones’ underlying knowledge of the system of a language – its rules of grammar, its vocabulary, all the pieces of a language and how those pieces fit together ( Bodunde and Akeredolu-Ale, 2010).

 Øzerk (1999) argues that linguistic interaction constitutes a significant part of any learning activity and that the quality of the linguistic interaction in learning activities consequently represents an important factor in the learning effect of school subjects. He points to two important processes involved in teaching and learning, which are referred to as input and intake. He explains that input in this respect refers to the intensity, or frequency of the language of instruction the teacher confronts the student with during a learning period. The process of intake decides how much of the total amount of this the student understands and is able to attain. A precondition in transforming input into intake is understanding. Mlay, (2010) noted that children who had a language background of studying English from kindergarten or class one and a home environment that was supportive which allowed them to practice English with family or with friends, had a positive contribution in helping them learn English language while those who started English later (from class three) and usually spoke Kiswahili or their mother tongue at home or with friends indicated that their poor competence in English was due to the weak foundation from primary school.

Still a number of developing countries, especially in Africa maintained a foreign language as the medium of instruction, particularly in post- primary education (Galabawa and Lwaitama, 2005)  For example, English is the language of instruction in secondary schools in Tanzania as stipulated in the national education policy of 1995 and of course in the proposed new policy of education of 2014 which state that the medium of instruction for secondary education shall continue to be English, except for teaching of approved languages, and Kiswahili shall be a compulsory subject up to ordinary level. The rationale given in the document as to why English is to be used as the medium of instruction at post-primary education is that most instructional media and pedagogical materials are written in the English language and it is assumed that the situation is likely to remain so for a long time in the foreseeable future (Tibategeza, 2010).

Neke, (2003) noted  that the continued use of English language as medium of instruction in post-primary education in Tanzania makes it difficult for students at these levels to understand and internalize scientific and technological principles due to their poor proficiency. Some secondary school teachers teach in Kiswahili to make the subject matter easier instead of English which is officially assigned despite the fact that the examination are set in English (Senkoro, 2005)   Criper and William (1984) studied on the level of English across the education system in Tanzania confirmed that the levels of competence in English were insufficient in most schools for effective learning to take place. This study therefore, needs to establish relationship between Language of instruction and overall subjects’ exam performance.

 Statement of the problem

Recently, Language of instruction competency has been blamed as one among the factors that cause poor student exam performance in Tanzania. For example 2010-2014 National Form Four Examination results evaluation has evidenced that English language as subject was ranked second to Mathematics in terms of failure. The evaluation went further by suggesting language of instruction to be changed to Kiswahili language (Kamugisha and Mateng’e, 2014). Godfrey (2014) noted that the learning process in recent years becomes challenging for most students in secondary school as the majority of them largely lack a basic command of English language. Nevertheless, Qorro (2006) observed that only a handful of students take part in active learning and majority of students simply sit and copy notes that their teachers have written on the blackboard. UDSM Academic Audit report suggested that because of serious communication problems, they have to switch to Kiswahili as language of instruction or officially allow bilingual policy adopted at university of Dar es Salaam. Similarly, Senkoro (2005) evidenced that most students have a problem with the language of instruction; also proficiency in language is low and leaves much to be desired.

English language as medium of instruction is noted as an obstacle in learning for secondary school and higher institutions in Tanzania. Students lack proficiency in expressing themselves and therefore limit their participation in the general learning process especially learner centrered approach of learning. Qorro (2006) further assert that, as a matter of efficiency and efficacy, only the language which teachers and students understand can effectively function as the language of instruction. Only when teachers and students understand the language of instruction are able to discuss, debate, ask and answer questions, ask for clarification and therefore construct and generate knowledge.

Studies have concentrated on identifying those competency based limitations such as grammar, fluency in speaking and the presentations in writings, however, the overall mastery/competency relationship on other subjects measured in terms of exam performance at individual level has not being clearly addressed hence creating a gap for this study.  Thus, the study therefore needs to establish, indeed, if language of instruction mastery have an influence on overall subjects’ exam performance (evaluated in grades and Great Average Point (GPA)).

Bilingual Late-Exit Education Model

Although teacher quality plays a crucial role in facilitating the acquisition of English by students, it is arguable, based on child development research, that the manner in which the language is introduced to students in the earlier years of their development may be the reason of their inability to develop sufficient competencies in the language in later years (Tikolo, 2012). The presumption here is that cognitive development for language is the foundation of language learning, while other factors such as teacher competency facilitate the development of this already developed foundation.

A late-exit transition model involves the delay of transition from mother tongue as a medium of instruction to a different target language to year five to six (Ouane and Glanz, 2011). An efficient late-exit model which maintains the mother tongue beyond year five to six as a subject can lead to additive bilingualism, where effective first and second language pedagogy is used in the classroom along with adequate content area literacy instruction. It is for that reason, Tanzania employs a late-exit transitional bilingual model where mother tongue (Kiswahili) is the instructional language for 8 years and then a switch is made to English. The official language of instruction in Tanzania as articulated in its Education and Training Policy (United Republic of Tanzania, 1995/2014) in pre-primary and throughout primary education is Kiswahili, the local language spoken across the country, while English is to be taught as a compulsory subject. Thereafter, English is to become the medium of instruction from secondary school onward with Kiswahili taught as a compulsory subject.

Student Medium of Instruction Language mastery and overall subjects performance

Aina  et al, (2013) made a correlation between proficiency in English language and academic performance of students in science and technical education, they found that students in technical education performed better than their counterpart in science education; students who passed English language performed better than those who failed both in science and technical education. Similarly, a prediction research done by Kong et al, (2012)   indicated that English language proficiency scores are significantly predictive of academic reading test scores for K–12 EL (America) students. However, the magnitude of the relationship depends on the content alignment between the assessments and characteristics of the populations included in the study

Likewise the study that aimed to measure the relationship between English Language subject performance on the Accessing Communication and Comprehension in English State to State (ACCESS) for English Language Learners (ELLs) and Criterion Referenced Competency Test (CRCT) have shown that when student characteristics are held constant, a significant positive, though moderate, relationship exists between Els’ performances on the ACCESS for ELLs and CRCT. Also the findings show that the time spent in English language development programs along with disability status and grade levels explain more variance in CRCT scores than students’ ELP scores and gender (Margaret, 2011).

Regarding the students’ proficiency in secondary school in Tanzania (Gran, 2007) noted that the number which is  getting within reach of being able to read unsimplified text is less than 10%. It is extremely worrying to find that nearly one third of all students are at the picture book level after four years of official English medium education. These results are a clear indication that throughout their secondary school career little or subject information is getting across to about 50% of the pupils in his sample. Only about 10% of Form IVs are at a level where one might expect English medium education to begin. Commenting on the English situation in Tanzania, Rubanza (2002) asserts that students do lose their English skills after completing their studies because the society they work and live in does not demand the use of the English language. This suggests a major effect of poor implementation of the bilingual education in Tanzania.

 Brock-Utne (2005) did a comparative study on the language of instruction in two secondary school classrooms in Tanzania; the two languages were English (Second language) and Kiswahili (first language). As an experiment, the same teacher was teaching the same topic in biology to two different classes of Form I students in a large secondary school. The teacher taught the topics in English to one class and in Kiswahili to another class. In the English class; students were silent, grave and looked afraid, they were trying to guess the answers the teacher wanted. Also miss-pronunciation, miss-spelling, silence/poor cooperation was observed; for instance, Teacher (T): Speak loudly. (It sounded like “lovely”) One of the boys, who had been standing for a long time, tried to read in his book and when the teacher pointed at him. He said: Student (Ss): Bird. (He pronounced it “beerd”) T: Spell it. S: B – I – R – D. The teacher then wrote “bird” on the blackboard and pronounced it “bird”. While in Kiswahili class, students in Kiswahili classroom have demonstrated smiles and much laughter during this lesson and it went quickly (for the teacher, the students and the observers) and students were competing to answer.

Similarly, in a   study which instituted treatment as a variety of language of instruction (Kiswahili or English) among secondary form II pupils in four selected schools. Teaching content was selected from the national secondary school syllabus in Biology and Geography. It was found that, the average test scores administered at the end of the teaching period were generally higher in the Kiswahili treatment than those obtained in the English treatment (Galabawa Waitama, 2005).Likewise Kinyanduka and Kiwara (2013) found that 69.5% of students could not understand when taught in English language through classes. Also 78.9% of teachers said that English language was a setback to a student academic achievement. Surprisingly, 64.5% of teachers, 53% of parents and 78.1% of student respondents preferred teachers to use English as a language of teaching and evaluation. In the meantime, 71.4% of students felt that it was better for teachers to use both Swahili and English during classes. This study recommends the use of both, English and Swahili in teaching and evaluation.

 Also Peterson (2006) noted positive perception to Kiswahili by students as they expressed that they understand the courses which are given in Kiswahili a lot better than the courses offered in English as it equip them with the availability of terminology/vocabularies, and it is the language they use outside the classroom, and encounter everywhere as part of their daily lives, like at the market, at home, in churches and mosques and school. He further asserts that when English is used as the medium of instruction, on the other hand, students expressed that they learn very little. The main reasons for these difficulties as perceived by the students included problems with understanding the English language structure, for example the difference between writing and pronunciation, and that some of the books provided in English employ complicated language.

Mlay, (2010) assert that one of the reasons why students in secondary schools face so much difficulty using English is their reluctance in the language. She further noted that students are unwilling to actively participate in class discussions because teachers would criticize them or other students laugh at them because of their lack of ability to express themselves in English. However, students who have had early exposure to English from the beginning of primary school are able to cope using English as a medium of instruction in secondary school and their performance tends to be better off in comprehension tests conducted unlike those who started learning English from class three and thus have less exposure in the language.

Vuzo, (2002) pointed out that students can fail to answer well questions simply because they fail to understand the question, not because they do not know the answer. Language can affect a learner’s ability to interpret instructions and questions. It can also lead to failure to express their ideas appropriately. His overall findings from this study indicated that there were differences in teaching and learning when the different MOI were used. Student –teacher interaction in Kiswahili MOI was high on average as the majority of students actively gave answers and quite a number asked questions. In English MOI lessons it was minimal as most students were silent, not asking questions or giving any responses.

 Sex relation to Medium of Instruction Language Competency

Razmjoo and Movahed (2009) descriptive statistics analysis show that females outperformed males in language proficiency, but their independent sample t-test revealed that the difference is not significant. On the same vein, Hassani (2005)   made clear that there was no significant interaction among motivation, gender, and level of English proficiency. Also Sabatin (2013) found no statistically significant differences in performance in reading comprehension between male and female subjects who have cultural background knowledge and those who do not have any knowledge. Mohammadi (2007) investigated if the Foreign Language Classroom Anxiety (FLCA) and Foreign Language Reading Anxiety (FLRA) among Iranian EFL learners correlate and can predict each other and the findings showed that both age and gender affect the FLCA and FLRA. In another study girls showed no advantage in general intelligence, but performed significantly better on all subjects except Physics (Deary et al, 2006).

In contrary, Dayıolu and Türüt-Aık (2004) noted that smaller number of female students manages to enter the university and when they do so, they enter with lower scores. However, once they are admitted to the university, they excel in their studies and outperform their male counterparts. Wilberg and Lynn (1999 ) found that female student tend to have better language abilities including essay writing skills, vocabulary and word fluency which contribute to better course work. Younger, Warrington and Williams (1999) focus on the gender gap in English secondary schools and their analysis was based on the performance of boys and girls in GCSE examinations in the UK and girls were found to get better grades than boys. Their findings was explained by boys’ disregard for authority, academic work and formal achievement, differences in students’ attitudes to work and their goals and aspirations and girls’ increased maturity and more effective learning strategies.

Education, Audio-visual and Culture Executive Agency (EACEA) report (2010) showed that recent international assessment studies agree that girls tend to have a higher reading achievement than boys. For instance, among students in the fourth year of schooling girls had significantly higher reading achievement than boys in all countries in Europe except two countries, Spain and Luxembourg, where average achievement was equivalent between the sexes. Also further interesting gender differences regarding reading domains or reading purposes show that Girls have a significantly higher average achievement in literary reading in all European countries (EACEA, 2010). Superior average performance in language by girls at all three ages in reading, writing and talking, with a few specific tasks where boys are superior has been noted. However, overall reading comprehension was differentially easier for the female group than the matched group of males, and males tended to perform better on antonyms and analogies than their female counterparts with equal ability (Song, 2014).

 Wilder and Powell, (1989) observed few or no sex differences during the early years, but evidence for a divergence between the sexes starting around age 11. Females scored higher on tasks involving receptive and productive language, fluency, analogies, comprehension of written material, and creative writing. This superiority of females was thought to increase through high school and possibly beyond, and, although the extent of the female advantage tended to vary with the study and the ability under scrutiny, the most commonly cited magnitude was about one fourth of a standard deviation. Although these reviews agree that there are gender differences in verbal ability, they disagree about the kinds of verbal tasks that show such differences and also about the nature of developmental trends in gender differences.

 Study Design

 This study employed a cross-section design. The design was chosen since it allows data to be collected at once from different cases. It therefore fit for this study because the data has been collected from three secondary schools which are located in three different regions at one point in time. The target population was all form four graduates who sat for the National Examination in the year 2014 and one of their compulsory subject being English and that subject is a language of instruction for all other subjects they sat for. Three secondary schools were purposively selected because they share the attributes; one being geographical location as they are all located in urban areas and second, their medium of instruction is English and English is one of the subjects they set for that National Exam.  The selected secondary schools were Rau (Kilimanjaro), City (Dodoma) and Mwembetogwa (Iringa).

The total of 306 students of the three secondary schools who sat for Form Four National Examination in the year 2014 was selected as a sample size.  Primary data was collected through reviewing the Form four National   results.  Both published and unpublished materials including, books, journals, papers, chapters, reports and thesis were reviewed as secondary data to see the scope, nature of the problem and its relationships with other variables and for consistency and validation of the data. The review of the form four results was done by the researcher. The data were obtained from the National examination council of Tanzania websites ( Both objective one and two were analysed descriptively by using Statistical Packages for Social Sciences (SPSS) program. The association/ relationship between sex and English grades scores likewise GPA score versus English grades scores were computed by using Chi-square model and percentages. Its interpretation and relation with other findings are presented in the findings section.

 Findings and Discussion

The review of results show that 10.1% of 306 sample size have exam problems; therefore their results were not disclosed and regarded as missing cases in this findings and the valid cases were 89.9% of the sample size as shown in the table number 1.

The relationship between English subject performance and overall subjects’ performance


The results show that students who scored F grade in English language, their respective GPA largely fall under “fail category”, which is equivalent to 88.3 per cent while it is only 11.7 percent who fall under “pass category” of GPA who scored F grade in English Subject. No any student with F grade in English language fall under credit, merit and distinction category of GPAs.

As grade performance increases the number of student falling under GPA category of fail decreases. For instance the student who scored E their GPA under fail category dropped to 58.2%, and for grade D, it dropped to 4.8%. Unlike decreasing percent for Fail category GPA as grade goes up, the Pass category GPA rises as the grade go higher level; for instance for F grade, percent in pass category was 11.7, for E grades is 41.8% and for D grade is 79.0%. However, starting from C to B+ performance grade in English language, their per cents in Pass category of GPA begin to decline.

It is unfortunate that no student scored A grade in English language for the entire sample size, however, there are two students who scored Distinction category of GPA in overall subjects with their grades in English Language being B and B+ respectively. The following table 4 provides more clarification of these relationships.

Majority of student under study have poorly performed in English language as shown in results. Besides, the correlation performed in assessing the relationship between sex of the student and English language subject performance show no significant relation. In terms of grade category of GPA ranging from pass to distinction; there is mixed variation of results as female performed better in some grades and fail in other grades and similar results was found for male counterpart. This result show improvement for gender balance in Tanzania with the assumption that the factors that affect female students have been worked upon by the government and associated stakeholders

However, significant relationship between English Language performance of the students and the overall student subjects’ performance has been revealed by this study. When student perform better in English language subject, their respective GPA tend to be in the higher category and when student perform poorly in English language and their respective GPA tend to be in lower category especially fail and pass.

The implication of this result is that much of improvement is needed in language of instruction in classrooms so as to achieve better academic results. This means better understanding of overall subject content largely depend on the language that is used for instruction. Alternatively, the government of Tanzania needs to recast its policy for secondary school and higher institution language of instruction by switching to Kiswahili which is the first language to majority of Tanzanians.


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A Study of Time Management In Relation To Stress and Self Efficacy among Married Working and Non- Working Women

Dr. Gargi Sharma     Dr. Monika Sanger

The main aim of the present study was to examine if there was significant difference between working and non-working married women on time management, stress and self- efficacy. The sample was consisted of 150 married women (75 working married women and 75 non-working married women).Self- Efficacy scale (Sood), Stress Scale (Kaur, Kumar and Mehta) and Time Management scale (developed by investigator) were used to measure self-efficacy, stress and time management respectively. For analysis of the data t- test was used. Result showed that there was a difference between working and non-working married women regarding their time management, but there was no significant difference between working and non-working married women regarding self efficacy and stress.


Keywords: Time Management, Stress, Self Efficacy, Working Married Women, Non-Working Married Women.




One of the most challenging aspects in life is time management. In the current fast changing environment, time management is very important in both personal and professional life. Keeping pace with today’s fast changing society and fast growing economy, not only the professionals are trying to be maximally efficient in their multifaceted roles, but also the organizations are highly emphasizing on being productive as well as effective. Being effective also means being constructive and using time positively. “Time” being the most finite and scarce resource, needs to be planned and managed. Managing ones time does not mean the quantity of time utilized but how well it is utilized.

Durbin(1997) refers to time management as process of structuring and organizing time to result in better productivity and also to ensure a high quality of living for individuals. Thus the key to time management is to gain control of one’s time a working smarter and not harder as ‘time management is more concerned with thinking than doing.

Time management is the art of arranging, organizing, scheduling, and budgeting one’s time for the purpose of generating more effective work and productivity. Good time management involves keeping a schedule of the tasks and activities that have been deemed important. Keeping a calendar or daily planner is helpful to stay on task, but self-discipline is also required. The most efficient to-do list in the world will not help someone who does not look at or follow his own daily planner.

A survey of the population of married Indian women indicates wide individual differences in the mental and physical capacities of married Indian women. These married women achieve different levels of education, social and economic status in their society as a result of their varying inherited potentialities and the varying opportunities that they receive since their birth.

Although nature has gifted varying levels of abilities and opportunities to different women, the time gifted to each individual women for a single day is the same i.e. 24 hours each woman tries to spend these limited 24 hours in such a way so as to have maximum satisfaction from life. It depends upon their needs and values how they spent their valuable yet limited time each day. Apart from the routine activities there are certain activities for which a particular set of women would definitely spare some time for example women with hedonistic values would spend time for entertainment activities and those with high spiritual values would spare some time for meditation, religious practice and charitable activities. The total time of 24 hours a day would therefore be classified into four categories in the time management scale

1)         Time spent on Routine Personal Activities

2)         Time spent on Family oriented activities

3)         Time spent on entertainment activities

4)         Time spent on spiritual activities.


Life is full of struggles against the obstacles, challenges and threats in our environment. Success is most often measured not in the defense of set points, but in our ability to adapt to such conditions, and the ease with which such adaptation occurs. Throughout history, people have lived in close relationship to nature in developing the special skills and traits necessary for their survival. Thus adaptation not stability is the essence of life, biological fitness and health.(Seley,1978)

Stress is unavoidable consequences of life; it afflicts people regardless of their life situation. Stress everywhere within the family, business, organization/enterprise and any other social or economic activity. Right from the time of birth to the last breathe drawn, an individual is invariably exposed to various stressful situation. The 21st century is experiencing on era of rapid changes, complexities, challenges and pressures to survive than any other time. Stress is physiological, emotional and psychological reaction to certain threatening environmental events. It refers to the amount of a person’s psychological energy released, in response to a stimulus situation exceeding from what he can constructively use.

In modern life stress is a common problem. The negative effects of stress affect individual’s health and performance. As a result, individuals have their own stress perceptions and they develop different kinds of strategies in order to manage stressful situations. Culture is a relevant aspect that influences this process. Considering that stress is presented in different dimension of daily life, educational experiences can also be perceived as stressful. In addition, stress could be strongly experienced at work, and to be teacher is considered one of the most stressful jobs.

The concept of stress is first introduced in life science by Hens Selye in 1936.The word stress is derived from Latin word “stringerd”. Stress was popularly used in 17th century to mean hardship, strain, adversity or offication.

According to Selye (1956), “Any external or any internal drive which threatens to upset the organism equilibrium is stress”.

Stress is a concept that, although it is familiar for all, is understood in different ways. The use of this term in a vague and general form creates this context of different interpretations that sometimes are contradictory (Rutter, 1983). In this context, authors attempt to categorize the different definitions of stress instead of creating a general definition. Seley (1976) recognized the common set of reactions occurring in response to wide variety of conditions resulting in producing a sequence of physiological changes in the body. This reaction from the General Adaptation Syndrome.

 It has three stages

  • Alarm Reaction
  • Stage of Resistance
  • Stage of Exhaustion

The two topics of time management and stress management are often addressed together because they are so closely interrelated.

Stress could be strongly experienced at work (Fletcher, 1988; Fletcher, 1991; Warr, 2005), and there are jobs which are considered more stressful than others, for instance to be teachers(Carlyle and Woods, 2002; Kyriacou, 1998).

Self -efficacy is a self evaluation of whether a person feels they can accomplish a certain task or not (Karen Lewis, 2007). According to Bandura (1997), self-efficacy is people’s beliefs about their capabilities to produce designated levels of performance for assigned tasks. The outcome of this exercises influence over events that affect individual’s lives.

Self efficacy makes a difference in how people feel, think, and act. In terms of feeling, a low sense of self efficacy is associated with depression, anxiety, and helplessness. Such individuals also have low self-esteem and harbor pessimistic thoughts about their accomplishment and personal development. In terms of thinking, a strong sense of competence facilitates cognitive process and performance in a variety of settings, including quality of decision making and academic achievement. When it comes to preparing action, self- related cognitions are a major ingredient of the motivation process. Self- efficacy levels can enhance or impede motivation. People with high self- efficacy choose to perform more challenging tasks Bandura (1995). They set higher goals and stick to them. Such person invests more effort and persists longer than those who have low self- efficacy level. When setbacks occur, they recover more quickly and remain committed to their goals. They also have the ability to explore and to create new environment for them. Therefore, it refers to a global confidence in one’s coping ability in the wide range of demanding or novel situations. While general self efficacy refers to the stable sense of personal competence to deal effectively under the stressful and challenging circumstances (Schwarzer,

Self -efficacy has been found to be intimately associated with capacity to change one’s situation and has been used as a predictor of behavior, usually job seeking behavior, (Wenzel, 1993). According to Flammer (2001), People with higher perceived self- efficacy to fulfill job functions consider a wide range of career options. The construct of self-efficacy, which was introduced by Bandura, represents one core aspect of his social cognitive theory (Bandura, 1977, 1997). Valiante (2004) believes that efficacy contributes more heavily to occupational preferences. Perceived efficacy is a robust contributor to career development. Self-efficacy characterized by spiritual improvement creates a set-back and variations in the rate of progress. Perceived self-efficacy affects how well individuals manage requirements and challenges of occupational pursuits (Bandura, 2005). Bandura (1997) and Flammer (1990) found that individuals with high self-efficacy beliefs also report strong feelings of well-being and high self-esteem in general.



  1. Is there any difference in the level of time management (family oriented activities, routine personal activities, entertainment activities and spiritual activities) between working and non-working married women?
  2. Is there any difference in the level of stress among working and non-working married women?
  3. Is there any difference in the level of self- efficacy among working and non-working married women?


  1. There is no significant difference in the level of time management (family oriented activities, routine personal activities, entertainment activities and spiritual activities) between working and non-working married women.
  2. There is no significant difference in the level of stress among working and non- working married women.
  3. There is no significant difference in the level of self- efficacy among working and non-working married women.


The sample was consisted of 150 married women (75 working and 75 non-working married women) in Jaipur &Alwar were chosen, with the following criteria of inclusion and omission:

  1. Equal numbers of women (75 working and 75 non- working) were chosen.
  2. Only married women were taken.
  3. All of them must be graduates.
  4. They have middle socio- economic status.
  5. They must have 21 to 45 years.



Time management was measured by time management scale. This scale was prepared by investigator herself.  The scale consists of 25 items. Stress was measured by stress scale. It was developed by Kaur, Kumar and Mehta It consists of 26 items. Self-efficacy was measured by Self- efficacy scale. It was developed by Sood. It consists of 10 items.


 ‘t’ test was used to examine the significant difference in time management, stress and self-efficacy of working and non-working women .



Table-1clearly reveals that the mean score obtained from working women on time management was1288.3 and mean score obtained from non-working on time management was 1199.3. The difference between the two means was significant at .01 level. The higher mean score for time management was obtained by working women in comparison to non-working women

It is clear from the results that the working married women have more efficient in managing the time in comparison to non-working married women. There are many causes; working married women appear to have a personal value structure different from that of non-working married women; economic and political value are more prominent among working married women.

On the other side the result found by Myra, Strober and Charles, Weinberg, (2009) is that there appear to be limited differences between employed and nonemployee wives in their use of strategies to relieve time pressures.


Table-2clearly reveals that the mean score obtained from working women on stress was 53.05 and mean score obtained from non-working on stress was 51.25 The difference between the two means was not significant. The higher mean score for stress was obtained by working women in comparison to non-working women. Aujla and Harshpinder, (2006) found that the various financial and temporal factors causing stress among working and non-working women in India. Results indicated that expenses on sudden emergencies, more work and less time to do them were considered to be the stressors by women in both categories. Working women were stressed due to shortage of time for doing work, planning, sharing with family, leisure or social activities and personal health care. Non-working women were stressed due to unavoidable expenses, and irregular income. On average, non-working women were stressed due to financial factors and working women due to temporal factors. It is also consistent with Hsatami (2007) also found in their study that there was significant difference between stress among working and non working married women.


Table-3clearly reveals that the mean score obtained from working women on self-efficacy was 28.8 and mean score obtained from non-working on self-efficacy was 29.8. The difference between the two means was not significant. The higher mean score for self-efficacy was obtained by non-working women in comparison to working women. Kumthekar (2000) examined the working women, being an earner in the family, is easily accepted and respected. Hence; it was thought that working women would have a more positive self- efficacy as compared to non working women. The result was found, it is amazing to note that no significant difference between working and non working women. All women had a devaluated self- efficacy.



In the end it may conclude that working women are more efficient in managing the time in comparison to non married working married women. Result also shows that there is no significant difference in stress among working and non-working women. Surprisingly result also shows that working and non working married women have similar level in self- efficacy.

and S. Breznitz, eds. Handbook of Stress: Theoretical and Clinical Aspects. New York: The Free Press.

Selye, H. (1985).History and present status of the stress concept. In A. Monat& R.S. Lazarus, eds. Stress and Coping, 2nd ed. New York: Columbia University.

Sood Sonali (2006). A Journal of Research Papers, Department of Psychology, St. Bede’s College, Shimla: 2(1).

Valinate G.(2004).Self-efficacy: The exercise of cost role (Albert Bandura). Emory University.

Warr, P. (2005).Work, Well-Being and Mental Health.In J. L. Barling, E.K. Kelloway, and M.R. Frone (Eds), Handbook of Work Stress.California: Sage Publications.

Wenzel SL. (1993).The relationship of psychological resources and social support to job procurement self-efficacy in the disadvantaged. J Applied Psychology; 23(18): 1471–1497.


 Mr. K. Thangavel                                         Mr. S. Yesu Suresh Raj 


This article explores traditional culture and social changes of scheduled caste people in Erode District. In Indian history, scheduled caste have been denied from basic rights and considered even out of caste system. Scheduled Caste people are discriminate in every day and every minutes of their life. They often lack adequate food, health care and houses, are shunned in public places such as hospitals and temples, roads and buses, and discriminate with regards education, employment and ownership of land. In this study main objective are to understand traditional culture of scheduled Castes, to find out reasons behind traditional culture to modern culture, to critically investigate social changes of Scheduled Caste for their development, and to suggest a suitable action plan for their development. Tools for Data Collation In the present study data were both ‘primary’ as well as ‘secondary’ sources. The dates were collected primary sources, Researcher collected 50 samples from the study area. The investigator used simple random techniques for selecting the sample size. Design of the Study – descriptive design will be used to describe the data. The collected data were analysed with the help of descriptive and simple percentage.  The collected data were analyzed to get a better understanding of the Traditional Culture and Social Change of SCs a case of Nagalur village in Erode District.


Throughout history, scheduled caste have been denied from basic rights and considered even outside of caste system. Ganthi coined the word ‘Harijian’ which means “children of god” even the word of Harijian has been considered derogatory and scheduled caste means an exploited person. Scheduled cast is the more socially acceptable term, adopted to express the systemic impression which people without caste have endured over thousands of years of Indian culture. Numerous organizations have lobbied to change the way that scheduled caste are treated in Indian society and a number of laws have been passed in attempts to outlaw discrimination

The Indian caste system is quite complex, and based in the Hindu religion although people of all religions are divided into castes in India, along with several other nations. For thousands of years, caste was a crucial determining factor in where someone fit into society, and the rigid system did not have room for social climbing or efforts against discrimination. There are four main castes in India, also known as Varna’s; people who do not fall into any caste are considered scheduled caste or out of caste.

Because a Scheduled Caste essentially, lacks divinity, he/she be assigned to menial labour which higher believe is polluting. Scheduled castes have traditionally participated in animal slaughter, garbage collection, sewage handling and dealing with cadavers. These polluting vocations only enforce the status of scheduled cast, with upper casts forcing them to use different facilities, and to avoid handling or touching people of caste. In some parts of India, scheduled caste was not even allowed to cast a shadow onto upper class members of Indian society.

Origin of scheduled caste

Scheduled caste is outcastes, which means that they do not belong to any of the four main castes of Hindu society, created several millennia ago when the Aryans Indo-Europeans invaded India about 1500 year BC from the Northwest, they found there an original dark-skinned people. The newcomers organized their society according to a hierarchical system of four caste or varnas colours that of the Brahmins or priests, the Kshatryas or warriors/rulers, the Vaisyas or farmers/artisans, and shudras who were to serve the other castes. This caste system was an intricate part of the Aryan religion, Hinduism, in that higher caste possessed a religious cleanliness which the lower caste lacked. In fact, contact with lower caste people would make a higher caste person unclean. Since the aboriginal people of India fell outside of this system, they became outcastes or untouchables and unwelcome carrier of pollution. They had to live outside the villages, could not use the common well, and were ordered to perform the duties no one else would do, such as removing excrement or washing clothes. And even in modern democratic. India scheduled Caste are discriminated in every area of life. They often lack adequate food, health care and housing, are shunned in public place such as hospitals and temples, roads and buses, and discriminated with regards to education, employment and ownership of land.

Culture of Scheduled Caste

It is one of hard-work and rest, honest and simplicity, achievements and celebrations. Scheduled Caste are always creative and productive, celebrations and enjoyments. Come with that freedom, frankness, open heartedness, songs, steps, beats, drums dance and drama; food, feasting, festivals, thanks giving, worship, prayer and sacrifices. It is agriculture based agrarian farm culture. Culture is of the workers and working classes. The something continues in the new-world of urbanized industrial area. Work workers celebrations and Rest. Adulterated with ulterior motives cunningly by the Brahmins, stealthily by the baniyas and extracted crudely by the Kshatriyas are liquor drugs and evil practices, particularly in the mode of celebrations, thanks giving and rest. Done only to cheat, swindle and rob the SC of their creation and produce still these DCHs claim themselves superior both culturally and intellectually frauds

Review of literature

Srinivas (1966) in social change in modern India has defined the process of Sanskritization: Sanskritization is the process by which a low Hindu caste, or tribal or other group, changes its customs, rituals, ideology and way of life in the direction of a high, and frequently twice born caste. The low caste takes to the conduct, customs and rituals of higher caste. By Sanskitization a caste or a tribal community ventures to gain higher status in society. In the process of Sanskritization a claim is made for higher status in the social structure and it is therefore a vertical movement. But in Sanskritization there is improvement of status only, there no structural change.

Mohar (1959); patwardhan (1968); Lynch (1969),No doubt certain amount of social mobility has occurred among the Scheduled Caste over a span of time. Such change and mobility in religious, educational, economic and political spheres has been regarded as channels utilized by the educated castes to raise caste status.




In this chapter, methodological framework has designed. Research methodology refers to how entire process of research has been designed and in what manner we are going to conduct it, following are the methodologies adopted for the study.

Statement of the problem

The study entitled “Traditional Culture and Social Change of SCs a case of Nagalur village in Erode District” is an attempt to understand the whether the change happened in the SC people’s traditional culture and their social status.


The main Objective of the study is to find out the changes in traditional culture and social changes of SC people. The specific objectives are given below:

  1. To understand traditional culture of scheduled Castes
  2. To find out reasons behind traditional culture to modern culture.
  3. To critically investigate social changes of Scheduled Caste for their development.



Researcher taken 50 respondents is the sample from the study area. The researcher used simple random techniques for selecting the sample size.

Following major findings have been observed.

  • 74%of the respondents in the participation in the Traditional Cultural in the village.
  • 72%of the respondents are in the health care system satisfy in the village.



The study reveals that, from the historical point of view Dalits are vulnerable and suppressed by the other community. Nowadays they are dominated by the dominant community. Every community people are having their own culture and tradition and they believe their own culture similarly Dalits are following this. But, in this modern word many of the community people are merged with other community by the inter cast or inter religious marriage. Same thing these people should move and mingle with others community people. Some numbers of scheduled caste are converting into other religion. It will bring traditional culture change among the scheduled caste. By the findings the research got some knowledge about the traditional culture of Dalit. They have a wide variety of culture, they are strictly believed in their culture. But only few of the people are came out with this traditions in the modern world. The parents should teach their children about their traditional culture. Local schools are joining with the local community to teach the student. The social changes among the Dalits should come only with the help of the more number of educations and employed. Most of the Dalits people are depending the government schemes to run their family. They must have to come forward to hope their self to work for their family. It is observed that old age person celebrate their traditional culture. But youth can like to celebrate modern functions. Traditional cultures cannot be affected by globalization. This study recommends by saying that government must care traditional culture and give training for youth.


  • Anandi, S. (1995)., “Contending identities: SCs and secular Politics in Madras Slums”, Indian Social Institute, New Delhi.
  • , M., & Zelliot., E., (1992)., “An anthology of SC literature: Poems”, Gyan publishing House, New Delhi.
  • Human Rights Documentation., (2008) ., “Dalits/Scheduled Castes” , Unpublished paper Indian Social Institute, New Delhi.
  • Jasmine Rao., (2010)., “The Caste System: Effects on Poverty in India, Nepal and Sri Lanka” Global Majority E-Journal, Vol. 1, No. 2 ,pp. 97-106
  • Rakeshk Sinha., (2010)., “Social Culture Development of India”, Mohit Publications, New Delhi.
  • Siddaramu B., (2013)., “The Consciousness of Caste in The Contemporary Indian Society” International Journal of Research in Humanities, Arts and Literature, Vol. 1, Issue 1, pp.1-4.
  • Sukhadeo Thora. T., Katherine S. Newman., (2007)., “Caste and Economic Discrimination: Causes, Consequences and Remedies”, Economic and Political Weekly, pp.4121 – 4124



Joyjit Sanyal

Dr. Sujit Sikidar,

Ajit Timung,



This present study entitled ‘A study on the Socio-Economic condition of Rubber Plantation workers of Diphu, Karbi Anglong district of Assam’ is undertaken with the objective to throw light on the lives of the plantation workers. Rubber Plantation is a highly lucrative and profitable business and is mostly privately owned. This research work intends to study the condition i.e. the socio-economic condition of the plantation workers in Diphu where the rubber plantation business is flourishing over the last two decades due to its nature. It is a matter of great concern to study the fact whether the workers are able to gain a part of the fruits of the business or not. This knowledge can only be gained by studying the socio-economic of the workers.

The present study is undertaken with the following objectives:

  • To Collect Socio-economic data of workers in the rubber plantation with a view to study the problem faced by them in their working, living and social condition and the extent of the welfare amenities available to them.

Key words: Plantation, unskilled labour, labour welfare, etc.



Socio-generally means society, social and it refers to any number of demographic and social conditions such as the age structure, racial composition, sex ratio, marriages and so on.

Economic refers to the economic conditions such as income, unemployment, rates and so on.

Socio-economic condition refers to an individual level of income, wealth, education and prestige. It consists of the cultivated behaviors of their daily life activities like how they live and earns education, hospitality, wages and salaries, role of family, ethical issue, social responsibility of business.

The  basic objectives of this research on the socio-economic condition of rubber plantation worker is to gather idea and their problem faced by them and to improve their standard of living, education, provide adequate amount of salary and wages, rent and accommodation.


The term ‘Plantation’ has been defined under the Plantation Labour Act 1951 to include any plantation to which the Act, whether wholly or in parts applies and includes offices, hospital dispensaries, school or other premises used for any other purpose connected with such plantation. Section 1(14) of the Act applies to any land  or intends to be used for growing tea, coffee, rubber, cinchona and cardamom which measure 5hectare or more and in which fifteen or more persons are employed or were employed on any  draft of the   proceeding 12 month.


Workers mean a person (including any member of the medical staff) employed in a plantation for hired or reward, whether directly or through any agency, to do any work skilled, unskilled, manual or clerical but does not include:

  • A Medical officer employed in the plantation
  • Any person employed in the plantation primarily in a managerial capacity or
  • Any person temporarily employed in the plantation in any work relating to the construction, development or maintenance of building, road, bridge or canals.

When use in relationship to plantation, it means the person who has the ultimate control over the  affairs of the plantation and where the affairs of any plantation are entrusted to any person (whether called a managing agent, manager, superintendent or by any other name) such person shall be deemed to be the employer in relation to that plantation.


Rubber plays an important role in the industrial and economic development of a country. Rubber plantation provide the principal raw material required for manufacturing of around 35,000 rubber product ranging from toy balloons to tyres of giant moving equipment.

India ranks third in production fourth in the consumption of natural rubber in the world. Rubber Plantations are spread over 5.9 lakh hectares in 16 states. Rubber is primarily grown in Kerela and adjoining Kanyakumari district of Tamil Nadu, the traditional growing areas of the country. Besides these, rubber is also grown in the North-Eastern state like Tripura, Assam, Meghalaya, Mizoram and Manipur.


In any research project it is essential to understand what has already been done in the specific topic that the researcher chooses and what has been done in the wider subject area of that topic. A Literature review is a text written by someone to consider the critical point of current knowledge including substantive finding as well as theoretical and methodological contributions to a particular topic. Literature reviews are secondary sources, and as such, do not report any new or original experimental work. Also, a review of literature can be interpreted as a review of an abstract accomplishment.

  1. Mahalakhsmi, Assistant professor, Bharthiar University Art and Science College, Dec 2012 (IJSETR) volume 1, in her study on the Socio-economic status of women employees in tea plantation industries found out that no. of women workers are facing many problem in the tea plantation. Since women workers are engaged more than the male workers. The study is basically focus on their living condition, wages earning and socio-security benefit. The important factor for their development and the problem faced by the employees are also identified.
  2. V USHADEVI and V.N JAYACHANDRAN (2001) A Project of Kerela Research Programme on Local Level Development (KRPLLD) Centre for Research Studies Thiruvanthapuram. SOCIO-ECONOMIC PROFILE OF RUBBER TAPPERS IN THE SMALL HOLDING SECTOR. The study basically focused on the tapper’s workers. The study found that tapper work is not an easy work as it requires skill and is labour intensive for the good health of the rubber tree and maintaining the longetivity of its production period.
  3. A COMPARATIVE STUDY OF THE INFORMAL CONDITIONS OF THE PLANTATION LABOURERS OF INDIA LABOUREROF INDIA AND SRI LANKA. By Neelam Choudhary and Deeksha Tayal. The study focuses on the section of plantation labourers,who are directly employed by the employer are and contract workers. The study also suggest the effectiveness of any formalization strategy would require collective involvement and social dialogue among all the key players in the plantation sector.
  4. Government of India (1980) Labour Bureau Ministry of Labour   Socio-economic condition of women workers in plantation action. In this study the Government of India focused on the plantation sectors of the labour economical life.

 From the above literatures it is known that many researchers have been done regarding socio-economic condition of plantation workers in different geographical areas. The research gap in this study is that no such study has been done in the geographical area where this study has been undertaken. So the survey has conducted among the rubber plantation firm of Diphu, Karbi Anglong of Assam.


The present research enquiry is undertaken with the following objectives with the hope that a new stock of knowledge may be created with the study undertaken:

  • To Collect Socio-economic data of workers in the rubber plantation with a view to study the problem faced by them in their working, living and social condition and the extent of the welfare amenities available to them.

Plantation crops like rubbers are high value crops of great economic importance and provide huge employment opportunity. Suitable land and also agro climatic condition provide favorable environment for rubber plantation.

Expansion of cultivation, which is one of the reasons for stepping up rubber production on a sustainable basis taking place mainly in non-traditional areas. Diphu is one of such non-traditional areas identified by Rubber Board of India. There is a growing popularity of rubber cultivation in the area. Rubber plantation offer ways for generating additional revenue for the growers.

The beneficiaries under the various scheme of rubber board may also avail of long term financial bank loans in order to supplement the financial and other assistance granted by the Board as well as to acquire financial liquidity for undertaking the plantation operation. The Board will in such instance provide the required technical support to the bank concerned extending finance.

It is gathered from the concerned people that rubber cultivation is highly income generating if managed properly. The small scale cultivators or a grower of rubber is emerging in the district. The implication of this development on firm will be significant. There are of course, several inherent problems of small scale cultivation of rubber like capital lock up due to long gestation period, capital intensive, nature of production systems, processing and marketing problems.

In Diphu, Rubber plantations are very popular and the growers are very much interested in cultivating such crops. The land is climatic in nature which is suitable for rubber plantation. The study reveals three unit level of plantation firm. Out of 15 plantations firm, three unit level of plantation firm has been selected for the study. The firms are privately owned in Diphu.

Out of that unit level is M/S Rongmili Rubber which is located near Matipung 5km distance away from Diphu town. It was established in the year 1990 by Harold Engti a resident of Rongmili, Diphu. At present there are 311 numbers of workers.

Another firm is taken from M/S Tungjang Rubber Estate established in the year 1987 by Mr. Gajendra Timung. The firm is located at Diphu-Lumding road 5km distance from the Diphu town. There are 52 nos of workers.

And the third firm is M/S Babu Teron Rubber firm established in the year 1996 located at Diphu Lumding road 5km from the main town. No. of worker are only 12.

The information collected on the no. of unit allowing all the data are collected in the table all the three unit of firm together.


The research design for this study is descriptive in nature. Descriptive researches are those studies which are concerned with describing the characteristic of a particular individual, or of a group. A descriptive research design can be either quantitative or qualitative. Descriptive research involves gathering data that describes events and then organizing, tabulation, depiction and describing the data collection (Glass and Hopkin, 1984). It includes survey and fact finding.

 Here the detailed study of the Socio- Economic Condition of Rubber Plantation workers of Diphu, Karbi Anglong district is done. The information is collected with the help of an unbiased non disguised and structured questionnaire consisting of close-ended question and field survey.



Simple random sampling is the process of drawing a sample from a population in such a way that each and every unit or item of the population has the equal chance of being included in the sample.

 Two stages of sampling design were adopted for the survey. In the first stage of sampling, the sample size of the unit level or employer level schedule has been determined.

In the second stages, sample worker level schedule have been canvassed.


The Universe of the study contains of the 15 registered rubber plantation firms in Diphu where an approximately 1500 numbers of worker are engaged in the plantation work.


Out of the 15 numbers of plantation firms, three of the units had permitted the researcher to interact with their employees and as such these three numbers of firms forms the sample units for the study.


The sample size includes all the workers belonging from the three unit level of the plantation


 (i) Two specially designed schedules were canvassed for the purpose of this survey. The unit level questionnaire was canvassed to capture the working condition of workers. A unit level questionnaire was designed to collect data for the unit as a whole on important parameters ,like  year of establishment, types of ownership, mode of payment wages and earning of the manual workers, leave and holidays, daily hour of work, sex-wise employment of workers in the plantation, trade union, welfare amenities available to workers, social security and benefit.

 (ii) The worker level schedule is designed to collect the data on living condition of women workers employed in the plantation. The schedule was designed to capture the important aspects like migration, status caste, demographic particular (age profile, marital status, education qualification etc.), Wages and earning total income and saving indebtness, medical expenditure etc.


Data has collected both by Primary and Secondary sources.

Primary data: Primary data has been collected through a structured, unbiased and non disguised questionnaire which consisted of field survey all the workers from different firm gave their relevant information during the survey.

Secondary data: Secondary data has been collected through books, websites and journals based on the relevant topics of the research work.


In course of conducting the survey the researcher faced difficulty in establishing communication linkage with the workers because most of the tribal workers in interior areas are not fluent in any language other than their mother tongue. As a result, the researcher has taken the help of university students belonging to Karbi Community and they were engaged by the researcher for facilitating collection of information.





 The results of the field survey lend us to the following finding:

  • In course of field survey, it is noticed that the worker chosen in 3 sample plantations have absorbed 100% tribal workers from the same locality, who all belong to ST population in the study area.
  • Around 63.3% of the workers belonged to the age group of 25-35 years whereas 20% of the workers belonged to the age group of 15-25 years.
  • Around 36.67% of the workers have never had the opportunity for any formal education whereas about 58.33% of the workers had attended school but couldn’t pass out.
  • It has also been found out that mostly the males are engaged in the plantation works here in Diphu which constitutes about 68.33% of the total population. Whereas the rest constitutes the female workers.
  • 72% of the workers were found to be married and the rest 28% were unmarried. Further, it was also found out that around 30% of the workers interrogated had 4-6 dependent family members, 33% had 2-4 dependents and 30% of them had 1-2 dependents.
  • Around 63.33% of the workers were found to be permanent employees of the rubber plantations whereas 36.7% of the workers were employed casually.
  • With regards to the annual earning of the workers, it was discovered that 40% of them have an annual earnings in between Rs.20,000-Rs.40,000 per annum and 33.33% of the workers earned Rs.40,000-Rs.60,000 per annum, which constituted mostly the permanent workers. On the other hand 21.7% of the workers were found to earn below Rs. 20,0000 per annum. This group mostly belonged to the casual workers. Furthermore, this group may be getting engaged as hired wage workers for contract jobs or seasonal jobs, etc.
  • The Researcher also made his best attempt to get hold of the information with regards to the total household income of the plantation workers. However, in this regards, most of the workers were found to be suspicious over declaring the total household income. The Researcher in this regards could roughly gather the fact that around 66.7% of the worker’s household had an annual income below Rs.50,000 whereas 33.33% disclosed that they had an annual income in between Rs.50,000- Rs.1,00,000.
  • Only 16.75% of the workers were found to have a savings bank account in Diphu, the rest 83.35% were indifferent towards the idea of having any bank account at all.
  • Most of the workers revealed that they had an annual savings ranging from Rs.10,000 to Rs.20,000 at their respective bank accounts.
  • Our study also reveals that banking habits, banking services flourished & multiplied in the tribal society with the growth of plantation activities. It appears that there is a positive correlation between banking services & plantation activities. It does ensures that major plantation activities on the other hand promote financial inclusion in Karbi Anglong district comparatively much better than the other districts of the state.
  • 33% of the workers reported that they were paid their wages on a monthly basis, this section of workers constituted the permanent workers of the plantation. Whereas another 13.33% and 18.34% reported that they were paid their remunerations on daily and weekly basis respectively.
  • However, almost 51.75% of the workers were dissatisfied with the amount of wages structure being paid to them. 41.7% were found to be satisfied with their wages from the plantation. But another 6.6% were unable to undecided on the satisfaction level.
  • It was quite evident from the field study that the workers were highly satisfied with the working hours since 87% of the workers responded in positive when enquired about their satisfaction with regards to the time they have to spend on the plantation.
  • Again 71.7% of the workers were also in favour of the recess that they are provided in the working hours by the plantation management but another 25% shared that they were not happy with rest intervals that they are provided with.
  • Only 65% of the workers responded that they were provided with sick pay leaves whereas the rest 35% shared that they were not provided any kind of sick leaves with pay.
  • Around 66.7% of the workers responded that they were provided medical benefits by the employer but within certain ceilings on monetary benefits. Usually there family members were not considered in the scheme. Further, the amount provided is usually very meager. Another 33.33% were not provided any such facility at all. It may be because of the fact that they were casual in nature. The casual workers constituting 33.33% of the workforce are excluded under the scheme.
  • Usually the workers are required to perform their duties in the open and as such the requirement of Rest Shelter facilities is necessitated. However, the Researcher found out that around 8.3% of the sample respondents said they were not provided with any such facilities. The plantation workers are generally exposed to heat, sun rays, rain and gifts of Mother Nature because of the nature of works involved in open fields. As a result, work facilities under a shed or a thatch is not possible accounting to such worker’s grievances.
  • Only 26.7% of the workers responded that they were provided with the canteen facilities of which only a few were found to be satisfied with the food items served in the canteens. However, the majority of the workers responded that they were not provided with any such facilities.
  • Around 65% of the workers shared that they were provided with housing facilities. The workers are usually provided shelters within the plantation in temporary dwellings. The conditions of the kutccha houses are dilapidated with no electricity facility.
  • From the study it was found out that around 61.7% of the workers responded that their employers provided educational facilities to their children. On enquiring further, it was found out that the employers usually provides a lump sum amount on yearly basis to the workers for getting their children admitted to the schools and for the purchase of books and other materials.
  • None of the employers are found to be providing their workers with insurance benefits.
  • Though the chances of accidents are quite rare in the rubber plantations but all the sample populations responded that their employers bestowed them with accident benefits.
  • Around 60% of the women workers responded that their employers were providing them with the maternity benefits which included 6 months period with half the pay rates. Most of the other responded in negative mainly because of the fact that they fall in the category of casual workers.
  • Finally the workers were asked to provide their overall viewpoints with regards to the welfare facilities they were receiving from their employers. It was found out that 40% of the workers were very highly satisfied with all the facilities provided by their employers. On the other hand, 48.3% of the employees were found to be moderately satisfied. However no workers were found to be highly dissatisfied. Only a mere 3.3% of the workers were found to be dissatisfied.

An in depth analysis and study is conducted to find the Socio-Economic Condition of Rubber Plantation worker in Diphu. Among the three selected units, the questions were framed to understand about living condition, employment status earning wages and benefits from the workers view, the researcher gathered in depth status of both the men and women employees in the rubber plantation. The nature of work is very hard. They are engaged in 8-10 hours of work. Most of the employees have no other tasks leaving apart the plantation work. The region surrounding still remains underdeveloped so the employees have no other sources of employment to improve their lifestyle. The present wage structure is not adequate to run their family. They are leading life in poor condition and also not able to provide proper education facilities to their children.   Only things they appreciates is that they have free water facilities, accidental benefit, maternity benefit, rest shelter facilities, education facilities with which overall they are moderately satisfied as a whole.

 Women tappers represent only a small percent of total sample tapper. Generally, they are forced to enter the field of tapping because of financial crisis of concerned families. They do not have any job satisfaction, because it is difficult to manage in tapping, collecting latex as well as left with household chores. Therefore they hardly have life.


  1. Kothari,CR (2004), Research Methodology, Methods and Techniques, 2nd Edition, New Age International(P)Ltd, New Delhi.
  2. A. Mahalakshmi, Asst.Prof., Bharitiar University of Arts and Science College,Nalparai-642127: International Journal of Science, Engineering and Technology Research (IJSETR) Volume 1 issue 6,Dec 2012 :A Study on the socio-economic status of women employees in Tea Plantation Industries( ISSN:2278-7798).
  3. T.V USHADEVI and V.N JAYACHANDRAN (2001): A Project of Kerela Research Programe on Local Level Development (KRPLLD) Centre for Research Studies Thiruvananthapuram SOCIO-ECONOMIC PROFILE OF RUBBER TAPPERS IN THE SMALL HOLDING SECTOR. Final Report .
  4. Government of India Ministry of Labour and Employment .Labour Bureau Chandigarh (2008-2009) Socio-Economic Condition of Women Women workers in plantation Industry.
  5. D. Rajasen (Sept 2010) NRPPD Discussion paper Livelihood and Employment of Workers in Rubber and Spices Plantation.
  7. Glass ,GV and Hopkins, K.D(1984) Statistical methods in education and psycholology, 2nd Editio Boston Allyn and Bacon .



.C. E. Okorie


A Markov chain probability model is found to fit personnel data of recruitment and promotion pattern in El-Amin International School, Minna. Manpower planning is a useful tool for human resource management in large organizations. Classical Manpower Planning models are analytical time –discrete push and pull models. A mixed push-pull model is developed for in this study. This model allows taking into account push and pull transitions of employees through an organization at the same time. In fact, in any organization, the present number of staff in each level is known and at any particular time each member of staff is in a particular grade either by promotion or recruitment into that grade, We consider a Markov model formulated to assist in making promotion, recruitment policies for the next time period given that existing staff structure is known.  Data from El-Amin International School, Minna is used on the formulated model. The data is collected for a period of ten years,from 2000-2010 The result shows that the probability of those on promotion is  of the entire personnel and that of the teachers retained but no promotion is  while new recruitment is .

Keywords: Stochastic, Transition, Markov chain, recruitment, promotion, pull, push.


Manpower systems are hierarchical in nature and consists of a finite number ordered grades for which internal movement or promotion of staff is possible from one grade to another though there is no promotion beyond the highest grade. Members of staff in the same grade have certain common characteristics and attributes (such as rank, trade, age, or experience) and the grades are mutually exclusive and exhaustive so that any staff must belong to one but only one grade at any time (Georgiou and Tsantas, 2002)

Markov chain theory is one of the Mathematical tools used to investigate dynamic behaviours of a system (e.g. workforce system, financial system, health service system) in a special type of discrete-time stochastic process in which the time evolution of the system is described by a set of random variables. It is worth mentioning that variables are called random if their values cannot be predicted with certain and discrete-time means that the state of the system can be viewed only at discrete instant rather than at any time (Howard, 1971).

Stochastic model are influential and have been used widely in health care management. Markov chain models have been applied to many areas of health related problems (Parker and Caine, 1996). Some mathematical models of diseases in populations (Epidemometric models) have also been employed to study leprosy disease. McClean (1991) has studied, the incidences of new cases as a result of prevalence of overt cases, using different equation and McClean and Montgomery (2000) have adopted the kinship coefficient to determine correlation between leprosy rates in village of different distances apart. The mixed push –pull model is capable of incorporating this additional constraint. This model is based on the assumption of the classical pull models, in which vacancies arise in case that the number of employees in a specific group is less than the desired one. It allows the organization to choose a policy to fulfil those vacancies. According to the pull strategy, the vacancies are filled by promotions or by external recruitment. Besides, in the mixed push-pull model, push promotions are possible in case not enough people had the opportunity to promote after all vacancies at higher levels were filled.

Homogeneous Markov chain models having time independent (or stationary) transition probability have been applied to manpower planning in Winston (1994), Bartholomew et al (1991) and Ekoko (2006).  Alem (1985) and krishnamurty (1988) asserted manpower mobility from one organization  to another results in policies of promotion and recruitment that are within a systematic and qualitative framework in some sectors of the economy. The bivariate model in Raghavendra (1991) is a non –homogeneous Markov model by which promotion and recruitment policies are derived given the required future structure.  The model in Raghavendra (1991) uses two fundamental equations: one is the probability equation and the other is for determining the number of staff in each grade in the next time period.

Aim and Objectives

The ultimate aim of this study is to apply Markov model for recruitment and promotion systems and the objectives include the following:

  • Develop analytical time-discrete push and pull models.
  • Consider constant promotion probabilities over time.
  • Estimate transition and the future number of employees in an organization using push and pull models.


Mixed push and pull mode is developed for this study. The model uses the assumptions that push as well as pull promotions are possible to occur in the same system at the same time. An example of a personnel system requiring a model in which both push and pull transitions occur, is an organization in which vacancies are filled by promotions from groups of employees that succeeded in an examination. A transition between the group of people that not yet passed an examination and the group of people that succeeded in the examination happens with a certain probability. This is a typical push movement. Meanwhile, the actual promotion (only if there is a vacancy at another level) has to be considered as a pull transition. A mixed push-pull model has an advantage from the practitioner’s point of view. Often, organizations promote employees because of several reasons: Obviously, vacancies at higher levels can be filled by promotions from lower levels. The mixed push-pull model allows considering several reasons for promotion at the same time. Under Markovian assumptions, the equation for determining the number of staff in each grade in the next time period is


Where  is the current time period and (  is the next time period.

Members of staff could stay in the same grade, move to another grade or leave the system. There is therefore a probability equation that governs the way promotion is carried out in each level. The probability equation is given as;


For all

 The promotion and new recruitment to any grade in an organization follows a prescribed policy as expressed in Krishnamurthy, (1988). These proportion and recruitment are specified in the policy to be translated into estimates of the probability   of moving from state  to state  in a time period . Let  represent the proportion of staff to be promoted from grade level  .The  represent the proportion of newly recruited staff to grade level .

As stated earlier  are the probabilities of double promotion respectively.

From period  and starting from the highest grade level


But , from


Where in the highest grade  is the probability of double promotion into grade  in period  i.e. .

And substituting for  in (1.3) and simplifying we obtain:


 can be easily determined  since  is assumed known and given.

Since the number of promotions and recruitments to grade  should follow the ratio

 respectively, it follows that


And                                   (1.7)

Equations (1.6) and (1.7) would give the number of promotions from grade (k-1) to k and the number of new recruitments to grade k respectively. From (1.6),


Equation (1.6) and (1.7) would give the number of promotions from grade  to  and the number of new recruitments to grade  respectively.


For example, at  we have;


Using equations (1.7) and (1.8) and (1.9), the number of promotions, the number of recruitments and the transition probabilities can be estimated successfully for all other state of the organization.

Development of the model and model assumptions-The Mixed Push-pull Model

We consider an organization in which the total population of employees is divided into  homogeneous groups. The homogeneous groups form a partition of the total population. The number of people in group  at time  is denoted by  We use a discrete time scale.  The length of one time interval is chosen in such a way that it can be assumed that one employee can make at most one transition during the time interval. This implicates the assumption that vacancies are not filled instantaneous. This is a realistic hypothesis since it takes time to perform a promotion or recruitment decision. This assumption also implicates that a vacancy does not disappear in the company when it is filled by a promotion. When an employee is promoted from group  to group , the initial vacancy in group  created a new vacancy in group .

In fact, the initial vacancy moves in the opposite direction of the employee. This means that  is possibly smaller than the desired number of employees  at time .

Classical pull models most often assume that vacancies which need to be filled in the next time interval are determined at the end of the period in which they turned up.

This way, the model is given by;



 being a row vector formed by the vacancies in every group to be filled in time interval

 matrix with elements

 diagonal matrix formed by the voluntary wastage probabilities

 is the probability that an employee in group  will leave the organization in time period

 denoting the row vector  and  denoting the  row stock vector .



 becomes the identity matrix because there will be no push promotions. The push recruitments  also becomes zero. The model (1.12) becomes:

                                                                (1.14) For computational reasons, we put


(1.12) becomes:


We use the Jordan normal form theorem (Gantmacher,1964), which allows us to rewrite  as;


With  non-singular matrix and  a block diagonal matrix with m the number of eigenvalues of  and


With  a  matrix with eigenvalue

 To incorporate the vacancies arising out of all pull promotions in the coming time period, (1.11) in the mixed push-pull model needs to be replaced by:


Since the vacancies within one time period evolve as a chain satisfying the Markov properties with  acting as a transition matrix, the initial vacancies as estimated by (1.11) need to be multiplied by the fundamental matrix. Indeed, it is very well known that the fundamental matrix gives the expected number of visits to each state before absorption occurs (Bartholomew et al, 1991).

Results and  Discussion

The implication of models in this study on a common data for the purpose of comparison is the concern in this chapter. A teacher is seen to be recruited and also promoted when the conditions specified are met. The states considered are promotion, retained and recruited status of the teacher available over the period.

Discrete State time Markov model. A follow-up summary statistics for 2009/2010 academic session on 130 teachers in El-Amin International school, Minna provides the following transition matrices for the second term. The transition count matrix for the number of teachers in first term

Is given as:

The transition count matrix for those who returned back to the school in second tern and those who were recruited to make up the required  teachers needed is ;

The following estimates of transition probabilities are obtained

In this study of Attitudinal  changes of teachers moving from this school and coming into this school based on the grade/ rank, it is now pertinent to ask whether these three sets of transition probabilities reflect the same behaviour on the part of teachers from one term to another. If so, the data can be pooled to give a single transition count matrix and hence a single set of estimates.

The pooled transition count matrix obtained is;

The pooled estimates of elements of the transition probability matrix obtained are;

The model can be represented by a single transition count matrix.

Thus, the maximum likelihood estimate of the transition probability matrix is given by;

Calculating we have,

Corrected to 2 decimal places and for , we find that gets closer to exactly  that is as  increases,

The limit state probability vector is given by

This shows that  of the teachers get promoted,  are retained in the school but without promotion and  of the teachers are recruited in the school at the beginning of the term.

Based on the plan of this school the desired personnel distribution  is fixed over time and it is given by

The current personnel size in every group is smaller than the desired ones. Consequently, both aspects of the mixed push and pull model have an influence on the changes or transition.

Under this recruitment policy

This school never reaches the desired personnel structure  The decision maker might consider changing its policy. So the optimal recruitment policy is

It is clear that there exist a structural problems in this school. The promotion system is not compatible with the desired personnel structure. So the school should consider trying to influence and change its promotion system.


According to the optimal recruitment policy, it is clear that there exists a structural problem in the organization studies (El-Amin International school, Minna). The promotion system is not compatible with the desired personnel structure. The school should reconsider its (push) promotion and or recruitment policy to increase its personnel size to the desired personnel size.Also, the organization should consider trying to influence and change its promotion system.

Aknowledgement and References

[1] Abubakar,U.Y.(2004) ’’A Three-State-Semi Markov Model in Continuous Time to study the Relapse Cases of Leprosy Disease After the Treatment Using Dapsone and Multi-Drug Therapy (M D T)’’; Proceeding of the 41st Annual National Conference of Mathematical Association  Nigeria. Page 15-23

[2] Alam, M.A.(1985), Steady State Career Structure Model

For Indian Army Officers, Defence Mgmt. Vol.12, 34-42

[3] Bartholomew, D. J., Forbes A. F.,&McClean, S. I. (1991). Statistical techniques for manpower planning, Chichester; Wiley.

[4] De Feyter, T. (2006),Modelling heterogeneity in Manpoer Planning; dividing the

personnel system in more homogeneous subgroups. Applied Stochastic Models in Business and Industry, 22(4), 321-334.

[5] Georgious, A. C. &Tsantas, N. (2002). Modelling recruitment training in

mathematical human resource planning. Applied Stocastic Models in Business and Industry,18,53-74.

[6] Ekoro,P.O., (2006).’’Analyzing Academic Staff Ptomotion Criteria in Nigeria Universities Using a Nonergordic Markov chain Model, The Nigerian Academic Forum, Vol. 11,No. 3 130-137.

[7] Krishnamurthy,G.S.(1988),’’Out of Turn Promotions: Government in a Fix,’’Deccan Herald

[8 ]McClean, S. (1991). Manpower planning models and their estimation. European Journal of Operation Research, 51, 179-187.

[9] McClean, S.I. &Montgomery, E. J. (2000). Estimation for semi-Markov manpower models in a stocastic environment.In.J.Janssen & N.Limnios (Eds.), Semi-Markov models and applicationa (pp. 219-227). Dordrecht: Kluwer Academic.

[10] Parker, B.,& Caine, D. (1996). Holonic modeling: human resource planning and the two faces of Janus, International Journal of Manpower, 17(8), 30-45.

[11] Raghavendra, B. G.(1991), “ A Bivariate Model for Markov manpower planning system, Journal Opl.Res.Soc.Vol. 42, No. 7, 565-570.

[12] Staff Condition of Service of El-Amin International School, Minna. Revised Edition (2008), page 3and 7.


Fraudulent Banking Operation and ICT: A Survey of Criminality in the Nigerian Banking Sector

Olakunle Michael Folami


The rate at which computer and Information and Communication Technology (ICT) are mobilized to perpetrate crime in Nigeria is becoming worrisome. The amounts of money lose to the activities of fraudsters adopting sophisticated methods of defrauding banks and people surpass that of traditional ways of fraudulent activities. With the introduction of ATM in Nigeria, banks have set another pace for unprecedented fraudulent activities. This study is anchored on Edwin Sutherland’s Social Differentiation Theory. Those who engage in fraudulent acts learn the techniques and methods from those they associate and interact with. The study employed the use of secondary data and in-depth interview methods. The secondary data were obtained from Nigerian Deposit Insurance Corporation annual reports for the period of five years and in-depth interviews were conducted with ten (10 ) bank chief inspectors. It was found out that amount of money lose to fraudsters through the ICT is far above the amount associated with traditional methods of committing fraud in the banking industry. Different methods of defrauding banks were revealed in this study. This paper therefore, recommended good centralized networking of computer systems, employment of professional police officers who specialized in fraud detection in banks, and regular rotation of staff and duties were also recommended in this study.



Technology is invented for the positive manipulation of social, economic, political and physical environments by man. Technological inventions came with both manifest and latent functions (Brown and Duguid, 2006; Baase 2003; and Erlbuam 1997). The manifest function of ICT is to provide support for human activities. Baase (2003) says computers have made unprecedented impacts on society. It is essential for the smooth running of day-to-day activities. Most of the things we do at work and at home as a matter of routine could not run without the use of computers, whether it is for accessing major databases, online shopping or playing a simple game of Solitaire.

The manipulation of bank activities through computer, and information and communication technology (ICT) to defraud the public made examination into the latent function of technological revolution (Mobbs, 2003). According to Ojimba (2006), when computer was invented, the intention of its inventors is to hasten data processing with effortless ease. That it has been doing efficiently by giving timely and accurate information. But like other mechanical and/ or electrical electronics devices, it has equally lent itself to manipulation. What is meant to assist in daily data operations has turned out to be an undoing. While basking in the euphoria of its efficiency, banks in Nigeria are now grappling with the fraudulent manipulations of computer and ICT. It is like a mixed blessing combining the bright and dark sides. Over the times, it has turned to a servile tool of fraud when banks and other organizations began to be computerized over two decades ago in Nigeria.  The inability of bank management to control manipulations, frauds, and forgeries in bank through computer and ICT gives constitute a major challenge to the banking operation in Nigeria. Since computer fraud is carried out over a period of time, a minor one at the initial stage snowballs into a sizeable one over a period of time (The Nation, 2008).

The emergence of ‘Yahoo boys’, the hackers in the anal of the nation economic and financial crimes make banking operations through computer and ICT more problematic. Computer and ICTs enhance the ability of the scammers with effortless ease to defraud banks.  Yahoo boys surf and hack the Internet to perpetrate scam in banks. They work hand-in-hand with bank staff to get access to bank data. In the last ten years, cases of computer-aided frauds in the banks have been on the increase with each year recording staggering figures (Baase, 2003). This paper therefore, aims to examine method by which computer and ICT is used to manipulate banks activities in Nigeria. It also examines the impacts of computer and ICT crime on the banks in Nigeria. The paper identifies what could be done to stem the phenomenon of bank frauds in Nigeria. The manipulation of banking operation by using computer and ICT is learned through association with other bank staff that exposed to illegal operations. There is a significant difference between the amount involved with the traditional method of defrauding banks and the use of computer and ICTs in Nigeria. Computer, and ICTs usage without proper security backup and checks in banks in Nigeria enhance fraudulent practices. This paper argues that banking fraud through computer and ICT can be reduced through association with banking staff that are exposed to a strong work ethics. The paper is divided into four sections: first, leaning the technique of banking fraud; second, fraudulent operations in banks; methods of examining computer and ICT frauds in banking sector; and finally, findings and conclusion.


Learning the Technique of Banking Fraud

This study is situated in Differential Association Theory by Edwin Sunderland (1947) to explain the experience as bank staffers that work with computer and ICT on daily basis. Sutherland’s theory departs from the pathological and biological perspectives that attributing crime to the social context of individuals only. The theory rejected biological determinism, the extreme individualism of psychiatry, as well as economic explanations of computer and ICT related crime in the banking sector. The theory provides for an alternative understanding of computer and ICT related crime that through the development of association paradigm. In contrast to both classical and biological theories, Differential Association Theory poses no obvious threats to the humane treatment of those identified as criminals. (Gaylord, 1988)

The Sutherland’s theory of differential association has nine principles:

  1. Criminal behavior is learned.
  2. Criminal behavior is learned in interaction with other persons in a process of communication.
  3. The principal part of the learning of criminal behavior occurs within intimate personal groups.
  4. When criminal behavior is learned, the learning includes techniques of committing the crime (which are sometimes very complicated, sometimes simple) and the specific direction of motives, drives, rationalizations, and attitudes.
  5. The specific direction of motives and drives is learned from definitions of the legal codes as favorable or unfavorable.
  6. A person becomes delinquent because of an excess of definitions favorable to violation of law over definitions unfavorable to violation of the law.
  7. Differential associations may vary in frequency, duration, priority, and intensity.
  8. The process of learning criminal behavior by association with criminal and anti-criminal patterns involves all of the mechanisms that are involved in any other learning.
  9. While criminal behavior is an expression of general needs and values, it is not explained by those needs and values, since non-criminal behavior is an expression of the same needs and values.

An important aspect of differential association theory is the frequency and intensity of interaction. The amount of time that a person is exposed to a particular definition and at what point the interaction began are both crucial for explaining criminal activity (Boundless Sociology, n.d). The process of learning criminal behavior is really not any different from the process involved in learning any other type of behavior. Sutherland maintains that there is no unique learning process associated with acquiring non-normative ways of behaving (Boundless Sociology, n.d).  The principle of differential association states that a person becomes delinquent because of an “excess” of definitions favourable to violation of law over definitions unfavourable to violation of law. In other word, criminal behaviour emerges when one is exposed to more social message favouring conduct than pro-social messages (Sutherland, 1947). Sutherland argues that the concept of differential association and differential social organization could be applied to the individual and to aggregation (or group) levels. While differential association theory explains why any individual gravitates toward criminal behaviour Differential social organization explains why crime rates of different social period in the history of banking sector in the Nigeria different from each other. Edwin Sutherland’s Differential Association Theory opens a thoughtful provoking argument on the manipulation of computer and ICT to perpetrate crime in the banking sector. Sutherland suggests that the distinction between law breakers and the law abiding lies not in their personal make-up but in the content of what they learned. Computer and ICT crime, just as other white-collar criminality is learned; computer and ICT manipulation to defraud bank is learned through direct or indirect association with those who are practicing the act; those who learn this criminal behaviour are in frequent and close contact with perpetrators. ‘If you are not verse in computer usage, you cannot use it to defraud bank and manipulate money (Folami, 2000)





Fraudulent Operations in the Banking Sector


Mega Bank came with the introduction of Automate Teller Machine (ATM)  to banking operations in Nigeria in 2005. Jalingo (2004) says most computer frauds are usually done with the aid of insiders. A particular instance was a case in which the account of a customer in a commercial bank was credited with a large amount that fell short of his actual balance. The fraudulent account credited was done by a computer operator in the bank. Onoh (2000) said that computer crime in the banking system is very much with us and it now comes in its most sophisticate forms than ever before. Thus, the computer has the two sides of the coin and can prove to be a double edge sword. Computer fraud are in different types and forms. An example is defrauding a bank using a genuine account of an employee who is a defrauder. Another one is through the use of fictitious account; also, fraud is carried out with the aid of an employee’s friend. Similarly this act is sometimes done using an account of a third party that depends on an employee-insider to perpetrate the crime. Computer crime can and almost certainly will render obsolete the traditional type of physical large-scale robbery involving banks, bank managers and security vans (see Parker, 1997)

According to Aluko-Olokun (2000) the majority of fraudulent act committed in the banking sector are usually committed through the use of cheque while few others are by cash theft and electronics transfer, and lately through computer manipulation. Negotiable securities will be stored magnetically and electronically as data inside computer and transmitted over communication circuits from one computer to another. Perpetrators of security theft will use the skills, knowledge, and access associated with computer and data communication technology. For example, the Inner London Crown court sentenced one Olaide Taiwo, to eight-and-a-half year imprisonment for stealing the identities of 350 people to claim £1.3million in bogus tax credits in the largest benefit scam of its kind. Olaide Taiwo, 35, hijacked the identities while working as a security guard for a number of large national companies. He then used the names to claim tens of thousands in working tax credits (Camber, 2011). Another example is a hacker that manipulated computer to perpetrate economic crimes. Abayomi Aje, a repentant scammer said that many people desperate for love and affection especially in Europe and North America have had their fingers badly burnt with Nigerian internet fraudsters having a great feast on them. He explained the ‘Modus Operandi’ thus: ‘Each person has as many as six women at a time. We would search through dating websites such as Yahoo personals, and and create an account, usually with stolen credit cards’. The women are in most cases, desperate to get a man in her life. For those who are being difficult, you send a gift on a weekend with some nicely worded card. Once the victim has fallen in love, the next thing is to tell her you are going on a short business trip to any part of the world. You call the victim and are romantic with her on the phone. Then, after some days, you ask her for money giving her some sob story, like you were robbed or forget your money. ‘She will either agree to send the money or, if she is ready gullible, she will clear the money or money order for you. She may also be asked to receive wire transfers into her bank account’. Do you think this is possible without the connivance of bankers? No, he retorted.


It is important to examine types of frauds in order to properly situate this study in the literature. Types of computer and ICT crime is any type of act distinctly associated with computer or data manipulation in which victim involuntarily suffer or could have suffer losses, injuries or damage or in which perpetrator receive or could have received gain is refer to as a  computer crime (Economic and Financial Crime Commission 2003). The types of computer and computer related crimes include first, computer-aided fraud and embezzlement. This is automated version of the good fashion manual fraud or embezzlement that has been going on for centuries by unscrupulous employees. Skilled data processing professionals usually perpetrate this type of computer fraud. However, if a user knows the system, a non- computer employee can pull off the fraud. Second, salami technique

This is consist of reducing either by a slight change in certain programme or by inserting extra instruction into programme interest bearing account by a couple of pennies or even fractions when calculating interest/dividends. Electronics data processing auditors are the ones who have sufficient skill and access to financial application to put off computer crime. Third, trojan horse. This type of computer aided crime which consists of covertly inserting unauthorized instruction into a production programme might be done to achieve material gain. System programmers/ analysts, computer operators and end users are possible perpetrators. Fourth, time (or Logic) Bomb (or Trap Door) involves in converting instruments are written and inserted into a production programs or files, or cause application software, such as payroll to or account receivable, or the whole system to crash. A time bomb is almost impossible to detect or prevent and it is almost impossible to catch the person who devise it because a clever programmer can write the instruments so that when the bomb erase the target program application or system, it destroy itself as well. Fifth, a computer virus or worm program has the capacity of instantaneously cloning a copy of it burying that copy inside other program just before it erases programs or an application, and just before it destroys itself. Perpetrators are outsiders, hackers as well as inside people such as data processing professional. Sixth, scavenging is a method of obtaining data or information by searching trash cans of banks, data processing departments, this is called physical scavenging. There are also electronics scavenging that involves searching for residual data left in a computer. Potential perpetrators are janitor, ground keepers, outsiders and DP professional or user. Seventh, data Manipulation

This is simply adding prior to or during the process of entering data into the computer system. The modus operandi of data manipulation is adding fictitious claims or account, and sending the claims clerks or clerks for the account payable amounts to the fictitious account. Potential perpetrators are anybody from programmer/analysts, computer operators, data entry operators, to end users. Eight, software piracy involves copying or theft of proprietary computer software and/or raw data or information. Moreover, if the criminal just copied the valuable software or sensitive data, it is almost impossible to detect the crime because the original software or data remains on the disk or tape, or in the computer. Experience programmers or EDP analysts, programmer/analysts, system programmers or EDP auditors are potential perpetrators.


Method of Examining Computer and ICT Fraud 

This study was carried out in Lagos State, Nigeria. Lagos State, the commercial nerve center of the nation housed the headquarters of the twenty-four major banks in Nigeria, excluding micro finance banks. The data used for the analyses in this study were collected immediately after the Obasanjo’s administrative bank reform agenda which ushered in a new era of bank system in Nigeria.

Before the advent of mega banks in Nigeria, there were two thousand, three hundred and seventy four (2,374) insured commercial and merchant banks with one hundred and fifteen (115) head offices nationwide. Lagos, accounts for five hundred and thirty seven (537) commercial and merchant banks branches, and ninety seven (97) head offices, the highest in the country. (NDIC, 2006). With the reform of the nation’s banking sector in 2005, Nigeria now has twenty five mega banks (see

Technique of Data Collection

Secondary data used in this study were collected from the cases of fraud reported to the Nigeria Deposit Insurance Corporation (NDIC) by all the insured commercial and merchant banks in Nigeria between 2006 and 2008. The qualitative method was predominantly in-depth interviews. The interviews were carried out among ten (10) Bank Chief Inspectors, and six (06) Assistant Director/Director Central Bank of Nigeria (CBN). The commercial and merchant banks chosen were the ones with the highest number of reported cases of fraud. The limitation of secondary data in this study is that methods and ways of perpetrating different forms of fraud were not highlighted. This however, necessitated the use of qualitative technique to address these shortcomings.

Analysis of Data

Descriptive analysis was employed to analyze data collected through the secondary source. The qualitative data were subjected to thematic analysis. Comprehensive inferences and conclusions were drawn from the analysis.


Results and Conclusion

The returns of insured banks on fraud and forgeries were analyzed. The periods span between 2007 and 2008. Each year is divided into quarters to provide basis for how intense phenomenon of bank frauds is in Nigeria.


An exorbitant amount of money, about 55billion lost to fraudsters within this period. As shown in the table, there was a total of 2,007 reported cases of attempted frauds and forgeries involving over 53.0 billion in 2008 compared with 1,553 reported cases of frauds and forgeries involving =N=10.01 billion in year 2007. The expected loss components of the reported cases of frauds and forgeries, that is, those whose probability of recovery was low as well as those not frauds and forgeries in insured banks in 2008. The chunk of this amount was processed through computer and ICTs.

The slight reduction in the amount of returns on fraud by both the insured commercial and merchant banks in 2007 might due to the fact that most of the affected banks preferred not to report the incidences to the Nigeria Deposit Insurance Corporation (NDIC). Vanguard, (2008) reported that the incidence of 72 million computer fraud which was perpetrated in the United  Bank of Africa (UBA) in 2008 was not reported by the authority of the bank to the NDIC. A participant in in-depth interviews when commenting on the incidence of fraud in the banks said:

The introduction of electronics device like computer to process activities in banks has increased the level of crime in the banking sector. According to him, computer as we know is ‘Garbage in Garbage out’. Many bank staff have used computer to manipulate accounts. Of recent, computer related frauds have been on the increase. Though, it has its own advantages but it has contributed in no small measure to huge rate of bank fraud. An example was a fraud detected recently in one of our branches was there was a fraud of about #80 million. The fraud was perpetrated through the means of computer which involved a group of staff.


Manipulation of banks through computer and ICT has heavy burden on banks. It involves large amount of money. The reported cases of bank fraud increases yearly as bank staffers were exposed to ICT. Immediate anti-fraud mechanism should have been introduced to stem the trend.

The secondary data shows the distribution of banks’ members of staff that involved in fraudulent practices between 2003 and 2008. Table 3 above shows the status and number of banks’ staff involved in frauds and forgeries in the past three years. A total of 313 members of staff of banks were reported to be involved in frauds and forgeries in 2008, an increase of about 14.65% when compared with the previous year’s figure of 273. Of the total, core operations staff such as supervisors, officers, accountants, managers, executive assistants, clerks and cashiers totalled 223, thus accounting for about 71.25 percent. That represented a decrease of 4.57 percentage points relative to the 2007 position.  Bank frauds increased among the staff that have access to computer and involved in electronics money transfer. Other categories are messengers, cleaners/security guards 7(21.11 percent) that were involved in fraud in various banks between 2006 and 2008. Frauds and forgeries were also common among temporary staff 165 (53.95) between 2006 and 2008.

The above findings are corroborated by the in-depth interviews conducted with some bankers in the selected banks:

The introduction of electronics devices like computer to process activities     in the banks has some negative effects. The idea of information technology is a very challenging one. What is designed to serve human beings has become the enemy of human beings’ (Emokpae, an Assistant Director (Examination).

However, electronics machine such as computer has helped tremendously to quicken bank operations and made crime detection in banks very easy.


Electronics machine in banks has assisted operations in banks a lot. No matter its shortcomings, computer functions in the bank are indispensable. It has helped a lot in speedy international money transfer.

Detection and Prevention of Computer and ICT Related Crimes

The influence of sophisticated machines like electronic fund transfer, computer etcetera on bank fraud is very significant. Aluko-Olokun (2000) said that majority of fraud committed in the banking sector are usually committed through electronics transfer and computer manipulation. Computer technology is an imported sophisticated and complex way of defrauding banks in Nigeria today. Computer crime takes the form of computer aided fraud and embezzlement, Salami technique, Trojan horse, Time bomb, Virus and Worm, Scavenging, Data manipulation and Software privacy. To prevent computer and ICT fraud, better networking and routine check of money transfer and transactions would frustrate the fraudsters. A bank chief Inspector explained:


The best weapon to fight ICT fraud is better information collection, exchange and use of intelligence. Prevention can range from in-house remedies such as greater supervision; the inscription of the information traveling between computer to prevent computer fraud; to tighten control on financial markets; and of course, the exchange of information about new developments.

A participant said that human supervision of ICT high waves can bring incidence of ICT manipulation to the barest minimum.


Effective control is the most potent antidote against fraud. He stressed that, you must to have effective control measure in place; you must have effective inspectorate team in your bank, so that whenever there are things going wrong, the Chief Inspector will be able to detect the flaws and ensures the control measures are effective.

Another participant added to ways by which computer and ICT fraud can be reduced in the Nigerian Banking sector.


ICT should be subjected to a high level of security consciousness to guard against improper use, that is posting and diversion. He said the more computerization the banking system, the easier it will be for inspection. It will be possible to stay in Lagos and monitor accounts throughout the country, if all branches are hooked up on high waves.

The idea that human elements in the incidence of banking fraud through computer and ICT can be minimized provided there are effective control measures in place. However, no one is immune to bank fraud. As earlier mentioned in the literature, whatever you garbage into computer, you get garbage as a result.



Computer and other information and communication technology have now become major instruments to defraud banks in Nigeria. Fraud is a fast growing menace in the nation’s banking system. Fraud in the banking industry has been deteriorating as hardly a day passed without the public being informed about some form of fraud in one bank or the other which involved staff, non-staff and the collusion of both staff and non-staff to defraud banks. This study however, revealed that the use of ICT to defraud banks has now found its way into banking operations. Computer crime in the banks is a sophisticated and complex way of defrauding banks in Nigeria. It takes the form of computer aided fraud and embezzlement, salami technique, Trojan horse, time bomb, virus, and software piracy. The secondary data also revealed that the influence of electronics on bank has a significant relationship with high incidence of fraud in the Nigerian banking sector. The interview conducted with a participant corroborated this finding. For example, in one of their bank branches it was discovered recently that there was a fraud of about #800 million through the means of computer manipulation.

There are also a strong correlation between high incidence of fraud in the banking sector and the phenomenon of information and communication technology. It was discovered in this paper that fraud which involved a large amount of money has affected the financial position of many banks thus led to total collapse. The incidence of frauds in the banking sector has also had band wagon effects on the nation’s economy. Public confidence in the banking sector has been significantly eroded. In-depth interview conducted with a participant revealed that ICT fraud has dented the image of the nation on the international scene. People around the globe treat Nigerians with disdain. They have problem of credibility with this country as a result of discovery from time to time one form of electronics fraud or the other.

The incidence of electronics fraud in the banking sector is taking unprecedented tolls on the bank stakeholders, customers and the nation’s economy.  This paper suggested that a legislation that will allow for the training of a special squad in the Federal Investigation and Intelligent Bureau (FIIB) of the Nigerian Police which could have access to the computer network of the banks to enable them to detect and expose any form of computer related crimes with a great dispatch. According to NDIC reports (2009), the causes of frauds and forgeries can be classified under two generic factors namely: the institutional or internal factors and environmental or societal factors. Institutional causes of frauds and forgeries in insured banks include poor accounting and weak internal control systems, ineffective supervision of subordinates, uncompetitive remuneration and perceived sense of inequity in reward, disregard of Know Your Customers (KYC) rules, et cetera. Environmental causes of fraud include undue societal demands, low moral values, slow and tortuous legal process, lack of effective deterrent or punishment and at times reluctance on the part of individual banks to report fraud cases due to the negative publicity it could attract for their image. Given the substantial growth in the quantum of frauds and forgeries in 2008 compared to 2007 as highlighted in this section, it is important that insured banks should strengthen their internal control and security systems to reduce the incidence of computer related frauds and forgeries. Insured banks should also thoroughly screen prospective employees by obtaining status reports from previous employers and relevant agencies and to desist from deploying casual staff to sensitive positions. Insured banks should also endeavour to educate their customers on the use of the Automatic Teller Machines (ATM) and other e-banking services on the need to safeguard their Personal Identification Numbers (PINs).

Banks must ensure regular rotation of duties and staff to prevent an individual from staying too long on a computer system or in a department. There should be inter -branch and intra-bank regular rotation of bank staff.

In conclusion, the menace of computer related fraud has to be addressed by those who are connected with the wellbeing of the nation’s financial institution with sincerity and diligence. This decadence in the banking sector has resulted into financial incapacity, economic failure, vicious circle of poverty and international disrepute.



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Kudzayi Savious Tarisayi


This conceptual paper is based on the desktop research carried out on the contemporary challenges curtailing NGOs in Zimbabwe in general and during the humanitarian crisis in the Tokwe-Mukosi basin in particular. The humanitarian emergency that followed the Tokwe-Mukosi flooding in Zimbabwe has been widely covered in the media. The humanitarian crisis that always follow natural hazards such as floods have been subjected to various researches, however they have been mainly assessing the impact of floods on livelihoods. This study revealed that a plethora of challenges face NGOs at Chingwizi in their endeavour to ameliorate the humanitarian emergency.

Keywords: Non-governmental Organisations, challenges, disaster-induced relocations, Chingwizi, Zimbabwe.

 1.0 Introduction

There is always apparently extensive media coverage of humanitarian crisis that follow any disaster, be it earthquake, floods, cyclones amongst others around the world. This has been the case for the Tokwe-Mukosi floods in Masvingo province, Zimbabwe. International trends indicate that disasters are increasing in intensity, complexity and magnitude and Zimbabwe has not been spared from this trend (Allardce, 2009). Gwimbi (2009:71) states, “The increasing occurrence of disastrous flooding events and the mounting losses in both life and property values in Zimbabwe have drawn attention to the flooding situation in the country, especially the rural areas.” Hardly, a month passes without media reports of a disaster in Zimbabwe or around the world (Allardce, 2009). Fundamentally, all these disasters are human-made, for, a catastrophic event, whether triggered by natural phenomena or human activities, adopts the status of a disaster when the community or society affected fails to cope. Thus, it can be argue that a tropical cyclone is not a disaster in and of itself. Hewitt (1997) argues that natural hazards such as tropical cyclones, floods, earthquakes and droughts tend to spring to mind when the word ‘disaster’ is mentioned but a disaster is correctly defined on the basis of its human consequences, not on the phenomena that caused it.

The humanitarian crisis that always follow these natural hazards such as floods have been a subject of various researches mainly assessing the impact on livelihoods in Ghana (Fredrick et al, 2010) , in India (Afro, 2009) and in Zimbabwe (Tarisayi, 2014) among others. The rallying point of all these researches has been mainly the impact of flooding on people especially the poor who are the most vulnerable. However, there is an apparent gap in literature in as far as the challenges faced by NGOs assisting in these humanitarian crisis. There is always evidently quick apportioning of blame from various quarters on the NGOs actions or lack thereof without due cognisance of the challenges curtailing their operations. This scenario has been glaringly revealed by the humanitarian emergency faced by families in the Tokwe-Mukosi basin in Zimbabwe in January/ February 2014 and the subsequent forced relocations. The media was flabbergasted with articles insinuating failure of NGOs to assist the flood victims. The most pronounced and tellingly headline being, “NGOs turn a blind eye on Chingwizi” (Murwira and Maponga, 2014). These media articles aptly reveal that challenges facing NGOs in responding humanitarian emergency have been elided by researchers, media among others.



Tarisayi (2014) states that the term NGO encompasses a wide-ranging spectrum of organizations and they have been referred to using various terms in different quarters in different parts of the world. Rahman (2003:  44) listed at least 40 similar terminologies used in the literature to refer to NGOs. Gupta (2011:01) states these organisations have been, “Variously referred to as Non-Profit Organizations (NPO) and Voluntary Development Organizations (VDOs), Non-Governmental Organizations (NGOs) are non-profit, non-governmental organizations that an individual joins by choice”.

NGOs come in a multiplicity of shapes and sizes, and thus the definition of an NGO and the choice of terminology is in itself the subject of much debate and limited agreement. The  World  Bank  (1995)  defines  Non-Governmental  Organisations  as  private organisations  that  pursue  activities  to  relieve  suffering,  promote  the  interests  of  the poor,  protect  the  environment,  provide  basic  social  services,  or undertake  community development.  In  another  dimension,  Liebenberg  (2000)  refers  NGOs  to  autonomous, privately  set  up,  non-profit-making  institutions  that  support,  manage  or  facilitate development action by providing socio-economic  activities to the needy. The above definitions have shared reiteration of the centrality of these organisations being private and privately set up. From a legal perspective, Anheier (2001) defines an NGO as a legally constituted institute created by natural or legal persons with the aim of functioning independently from any government. Thus, this legal approach emphasises the notion of operating independent of the government. In addition, NGOs can be reasoned to be registered, private, independent, non-profit organisations that facilitate development to needy communities among others. However, there is confusion due to the recent sprouting of organisations which have been classified as Government NGOs or rather government funded or aligned NGOs.


This study utilised a qualitative research method which entailed utilization of secondary research or desktop research. This involved gathering data that already exist from various sources such as the media, free access data on the internet and academic literature.  Hall  (1990)  defines  a  desktop  research  as  referring  to seeking  facts,  general  information  on  a  topic,  historical  background,  study  results that  have  been  published  or  exist  in  public  documents.  This  information  can  be obtained  from  libraries,  newspaper  archives,  government,  university,  websites, NGOs  and  CBOs. In addition, data was also captured from websites of NGOs operating in Masvingo province. References were made to secondary sources such as journal articles and books on the activities of NGOs to alleviate poverty.


The context in which NGOs operate in the disaster-induced relocations at Chingwizi reveals a number of challenges. These challenges emanate from within the NGOs while others are external.


The Zimbabwean government has been blamed for curtailing the space within which NGOs operate in assisting people affected by disaster-induced relocations. The NGOs have to channel all their assistance through the office of the Provincial Affairs Minister’s office without directly interacting with the intended beneficiaries. Tandon (1989) and Bratton (1989) concur that governments establish the legal and political context within which NGOs work and their relations with the state may take many forms. NGOs/ state relations may take the form of outright animosity or lack of trust. In Zimbabwe, NGOs and government relations are aptly captured by sentiments made by politicians and government officials. Chanakira (2011) highlights NGOs and government relations by quoting the Zimbabwean President,

We  have  now  a  phenomenon  of  NGOs,  or  shall  I  call  them  phenomena,  for  they  really  are  a  type  of government in the background of a formal government. I don’t know whether this creature is for the better or  for  the  worse,  but  in  our  country  we  have  seen  a  situation  where  they  have  exceeded  their  terms  of reference,  and  perhaps  we  might  have  to  reconsider  the  advisability  of  having  NGOs.

Thus, the relationship between the NGOs and the government can be argued to be poses a challenge in the role of NGOs in disaster-induced relocations. Ulimwengu (2007) concurs that African states generally mistrust NGOs and other non-state actors for a variety of reasons. Hence, due to this mistrust by government of the motives of NGOs in assisting people affected by disaster-induced relocations at Chingwizi NGO programming is curtailed.

In addition, there have largely been frosty relations between the NGOs and the government in Masvingo. This is revealed by the banning of 29 NGOs in February 2012 by the Masvingo governor Titus Maluleke ( While the ban was lifted in early 2014, the gulf created by the ban is yet to be filled. NGOs that were formerly banned in 2012 were recalled by the new Provincial Affairs Minister in January 2014, hence giving them just a couple of weeks to operationalize before disaster struck. Thus, it can be reasoned that they were not fully operationalized after the lay-off of two years.


NGOs reaction or lack thereof to the Tokwe-Mukosi floods and the subsequent relocations of the people to Chingwizi can be attributed to their circumscribed focus. Flooding and disaster-induced relocations can be argued to be a relatively new phenomenon in Zimbabwe. Generally, NGOs have mandates that restrict them from reacting to new phenomena such as flooding, which lies outside their usual domains. Salamon (1987) argues that NGO particularism can also be a sectorial weakness when NGOs fail to respond to interests outside most NGOs narrowly defined constituency. This is buttressed by Murwira and Maponga (2014) observation that out of the 90 NGOs registered under the National Association of Non-Governmental Organisations in Masvingo, only four have extended their help to people at Chingwizi camp since their relocation.

In addition, NGOs whose mandates include human rights did not see it fit to assist people at Chingwizi. Their narrowly restricted definition and focus of human rights mainly revolve around political rights while overlooking the basic rights to shelter, food and education. The findings of this paper reveal that people at Chingwizi are in desperate need of shelter and food among others. Hence, it can be reasoned that the role of NGOs in disaster-induced relocations has been severely hindered by their circumscribed focus.


The role of NGOs in disaster-induced relocations at Chingwizi transit camp is also curtailed by financial and material constraints. The people at Chingwizi transit camp were mainly facing constraints in terms of shelter and food as their homes were destroyed by the Tokwe-Mukosi floods. Hence, NGOs and the Zimbabwean government were battling to secure adequate food and shelter for the affected people. However, against this scenario the NGOs were affected by shortages of financial and material resources to meet the demands of the people at Chingwizi who are living in appalling conditions since their relocation. The constraints are appositely revealed by the government’s appeal for financial and material resources to the donor community. Lipsky and Smith (1990) argue that scarcities in material resources also can constrain capacities for NGO initiatives. Thus, NGO efforts at Chingwizi are affected by the material scarcity which can be reasoned to be behind their reluctance to stray from their circumscribed focus. The shortage of materials is revealed by the exhaustion of budgets bemoaned by the NGOs operating at Chingwizi. The NGOs were opposed when it was revealed that there were alarming statistics of STI at the camp. Thus, due to inadequacy of financial resources the NGOs could not cope with the demands of the devastating effects of spate of STIs.


Human resources challenges facing NGOs were glaringly exposed by disaster-induced relocations at Chingwizi. Tarisayi (2013) argues that NGO programming in Masvingo is curtailed by human resources challenges. Disaster-induced relocations are a relatively new phenomenon which exposed the inadequacy in terms of training in the NGO personnel. A shortage of well trained and experienced human resources also curtailed NGOs in performing their role. Lekorwe (1999) concurs that NGOs have a human resources weakness in terms of training and experience.


This paper concludes that the role of NGOs in disaster-induced relocations is curtailed by various factors. These challenges can be traced from both within and outside their NGOs,that is both internal and external. Among these challenges are relations with the Zimbabwean government, restricted focus, financial and material constraints and human resources challenges. Hence, it can be concluded that NGOs are faced by a plethora of challenges at Chingwizi in their endeavour to ameliorate the humanitarian emergency.


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Tarisayi, K.S (2014) Ramifications of flooding on livelihoods: A case of two communal areas in Chivi district in Zimbabwe, The International Journal of Humanities and Social Studies, Vol 2 Issue 2, pp 165-167

Tarisayi, K.S (2013) The efficacy of NGO funded Orphan and Vulnerable Children (OVC) programming in poverty alleviation in Zimbabwe. A case study of the Community Based AIDS Programme (CBAP), in Ward 18, Masvingo district. Unpublished Masters thesis, National University of Science and Technology, Zimbabwe.



Kudzayi Savious Tarisayi




This paper explores the challenges facing satellite schools in Masvingo district. Data was generated through semi-structured interviews with teachers, school heads and parents in this study. The sample for this study constituted satellite schools in resettlement (land reform areas) in Masvingo district. The researcher purposively sampled fifty participants from a sample of five satellite schools in Masvingo district. The study findings revealed that satellite schools faced challenges which include water constraints, low enrolment, and poor working conditions for teachers, affiliations and levies, inadequate community support and cooperation, lack of resources among others. The study recommends that the Ministry of Primary and Secondary Education should set up a special fund for supporting satellite schools. In addition, satellite schools should be exempted from paying affiliations and levies until they are registered.

Keywords: satellite schools, challenges, Masvingo district

1.0 Introduction

Discourse on the land reform in Zimbabwe has arguably been pluralistic and proffering a multiplicity of perspectives. Most research has been confined to political and economic narratives without necessarily interrogating the implications of the land reform on social services such as education. Mavundutse et al (2012) state that the advent of land reform in Zimbabwe since the year 2000 has had a profound impact across the socio-political landscape including education. The onset of the land reform has been accompanied by a new phenomenon in education of satellite schools. Langa (2012) state that the birth of satellite schools was a stop-gap measure since the schools do not meet the expectations of conventional schools. While Hlupo and Tsikira (2012:604) define a satellite school as, “budding school operating under the auspices of a well-established mother school. According to the Minister of Primary and Secondary Education, there are 1425 satellite schools in Zimbabwe (The Herald, 2014). According to the Report of the Thematic Committee on Millennium Development Goals on the provision of education in resettled areas the government of Zimbabwe has left the funding and construction of satellite schools to the community (Parliament of Zimbabwe, 2012).

2.0 Objectives of the study

This study was guided by the following objectives;

  • To assess the state of satellite schools in Masvingo district.
  • To identify challenges inhibiting the satellite schools.
  • To make recommendations to address these challenges.

3.0 Methodology

Data for the study was gathered through semi-structured interviews with teachers, school heads and parents. Gill et al (2008) elucidates that semi-structured interviews involve numerous questions that make it easier to discover the parts that give meaning to the research and it also allows the interviewer to choose an impression of the interviewee or get them to explain their response more thoroughly. The researcher purposively sampled five (5) satellite schools and from these four (4) teachers, five (5) parents and one (1) school head per satellite school were sampled. Thus, the researcher utilised a sample of fifty participants.

4.0 Context of the study

The study was carried out in Masvingo district. The district has ten (10) satellite secondary schools. The satellite secondary schools are mainly located in areas inhabited by land reform programme beneficiaries. While a few satellite schools have been established in communal areas. Thus, the study area falls mainly within the resettlement areas of Masvingo district.

5.0 Validity

Struwig and Stead (2001:136) aver that validity is the extent to which a research design is scientifically sound or appropriately conducted. Simon (2011) elaborates that there are various approaches a researcher can use to address validity and reliability in qualitative studies, the most popular include: triangulation of information among different sources of data, receiving feedback from informants (member checking), and expert review. In this study, the researcher will triangulate sources of data as data will be obtained from school heads, teachers and parents. Thus, the utilisation of multiple data sources (teachers, heads and parents) enhanced validity of this study.

6.0 Ethical Considerations

Several ethical issues were given due cognisance in this study. Several ethical issues were considered while collecting data because data collection always costs someone something. Chireshe (2000:06) in Mugweni (2012:149) avers that ethics entail, “… a moral philosophy that deals with making judgements, good or bad, proper or improper, approval or disapproval, right or wrong”. According to Wallman (2006:148), “ethics are the rules of conduct in research”.  The researcher observed voluntary participation, confidentiality and anonymity in this study.


7.0 Findings of the study

7.1 Lack of resources

There was consensus among the participants in the study that the main challenge faced by satellite secondary schools in Masvingo district was lack of resources. It was noted by all the participants (100 %) that the establishment and construction of satellite schools was grossly affected by financial resource constraints. While, there was an apparent need for funds to build classrooms, toilets and teacher’s accommodation at the budding schools, efforts were being hampered by lack of resources across the satellite schools.


In addition, the participants (80 %) in the study revealed that there was a lack of teaching materials. Teaching materials such as stationery, syllabi and textbooks were revealed as deficient among satellite secondary schools. Teachers who participated in the study also revealed that there were no funds at their schools to finance their attendance of subject panel workshops. Thus, the teachers were not abreast with latest developments in their respective subjects and teaching methods. Hence, the researcher noted that due to the lack of resources satellite secondary schools were facing a multiplicity of challenges.

7.2 Infrastructure

The study also revealed that satellite secondary schools had infrastructural challenges. The majority of participants (90 %) in the study stated that they did not have buildings that meet the minimum functionality requirements as stated by the Ministry of Primary and Secondary Education. From the participant satellite schools only one school had two completed classroom blocks and two F14 teacher’s house. According to the Report of the Thematic Committee on Millennium Development Goals on the provision of education in resettlement areas for a school to qualify for registration it should have at least 2 F14 standard teachers house, at least two classroom blocks and adequate toilet facilities (1 hole: 20 girls and 1 hole:25 boys) (Parliament of Zimbabwe, 2012). From the study it can be revealed that the majority of satellite schools (80 %) do not have adequate infrastructure. The schools are operating from the buildings of primary schools and former farm houses (Hlupo & Tsikira, 2012).


The study also revealed that there was a critical shortage of accommodation at the satellite schools. Participants in the study, at one satellite school revealed that they were provided accommodation by a primary school which was four (4) km away from their school site. Thus, it meant that the teachers walked eight (8) kilometres every day to and from work. One respondent remarked, “Tinofamba makiromita gumi zuva rimwe nerimwe rinomera”. (We have have to walk ten kilometres to each and every day of the week to work). Thus, this further reveals glaringly that there was a dire accommodation crisis at the satellite schools.

7.3 Poor working conditions for teachers

The participants revealed that there were poor working conditions for teachers in satellite secondary schools. Seventy percent (70 %) of the participants working conditions for the teachers revealed that teachers working in satellite secondary schools were exposed to appalling and poor working conditions. As has already been highlighted that teachers at some satellite schools have to walk long distances to work. In addition, lack of resources and infrastructural constraints have a bearing on the working conditions of teachers. School heads and teachers were unanimous about the appalling working conditions at satellite secondary schools. This finding concurs with the Mwenezi District Education Officer’s sentiments quoted by the Report of the Thematic Committee on Millennium Development Goals that it is actual unbelievable that there were still able to find teachers to take up posts at such schools (Parliament of Zimbabwe, 2012).

7.4 Affiliations and Levies

The participants in this study revealed that satellite secondary schools were being constrained by affiliations and levies. All secondary schools including satellite secondary schools are supposed to pay affiliations to the National Association of Secondary Heads (NASH), BSPZ as well as levies to the local district authority. The participants revealed that it was actually surprising that despite the evident financial challenges faced by satellite schools, the District Education officials, NASH and Local Authority still expects satellite schools to pay their dues. The incapacitating financial challenges are thus further compounded by these financial obligations. One school head stated, “The local authority has gone to the extent of engaging lawyers to force satellite schools to pay levies despite the glaring challenges at the schools”. Thus, the study revealed the insensitiveness of district education officials, NASH and the local authorities towards the plight of satellite schools in terms of affiliations to a greater extent.

7.5 Community Support and Cooperation

The participants (60%) exposed that satellite secondary schools were not getting support and cooperation from the community. The establishment of satellite schools has not been matched by the community support and cooperation which was evident during the establishment of rural ‘upper-top schools’ just after Zimbabwe’s independence. Participants in the study stated the parents and community have alternative schools for their children thus are not prepared to offer voluntary work at the satellite schools. However, the  Ministry of Primary and Secondary Education  expects  resettled  communities  to  take  up  the  initiative  of  constructing schools but such communities are scratching for a living (Parliament of Zimbabwe, 2012). Therefore, without the community support and cooperation the satellite secondary schools become constrained to a larger extent.

7.6 Low Enrolment

The challenges faced by satellite secondary schools were further compounded by the low enrolment according to the participants (80 %). The satellite schools it was bemoaned had discouraging enrolments as parents shunned the schools due to their lack of resources and poor infrastructure. Due to challenges facing satellite schools parents were opting to send their children to well established schools despite them being distant. Hence, low enrolment further constraints the satellite secondary schools’ capacity to mobilize resources for infrastructural development.

7.7 Water

The participants (90 %) revealed that they had constraints in terms of reliable sources of water at the satellite schools. The satellite secondary schools do not have reliable sources of water within the stipulated distance of 500 metres as recommended by Project Sphere (2004). One participant revealed that, “The staff at our school has resorted to hiring a local farmer to fetch water using an ox-dram scotch cart from a borehole about 4 km away”. Therefore, water challenges further compound the dire situation at the satellite secondary making them less appalling to both staff and pupils to a greater extent.


7.8 Conflicts between traditional leadership and appointed leadership of land reform beneficiaries

The findings of this study revealed that there were perennial conflicts between traditional leadership and new leadership among the farmers. On participant elaborated that, “Madzishe nevakuru vemawar vets vakatowana pekurwira”( meaning The traditional leaders and the leadership of war veterans are using satellite schools as a fighting ground to assert their authority in the resettlement farms. Marongwe (2008:285) argues that there was the emergence of power and authority of new actors and institutions such as war veterans and committees of seven which emerged. Committees of seven are management committee made up of seven people put in place to take care of scheme. Thus, this poses a challenge on satellite schools as there is conflict over jurisdiction over the satellite schools. These apparent conflicts are more pronounced during school functions and moreso, when the school approaches the community for help. Hence, it can be revealed from this study that this role conflict between the traditional leadership and land reform beneficiary leadership poses a constraint on satellite schools.

8.0 Conclusion

From the foregoing, it can be concluded that there are a multiplicity of challenges faced by satellite schools in Masvingo district. These include lack of resources, infrastructural inadequacies, low enrolment, and poor working conditions for teachers, affiliations and levies and inadequate community support and cooperation.


9.0 Recommendations

From the findings of this study the researcher makes the following recommendations;

  • Satellite schools should be exempted from paying affiliations and levies until they are well established and registered.
  • The government should set up a special fund for supporting satellite schools.
  • Parents should be engaged to contribute voluntary labour in the construction of satellite schools.

9.0 References

Gill, P., Stewart, K., Treasure, E. and Chadwick, B. (2008). Methods of data collection in qualitative research: interviews and focus groups. British Dental Journal, 204

Hlupo, T and Tsikira, J (2012) A Comparative Analysis of Performance of Satellite Primary Schools and their Mother Schools in Masvingo Province, Zimbabwe. A Comparative Analysis of Performance of Satellite Primary Schools and their Mother Schools in Masvingo Province, Zimbabwe

Langa, V. (2012). “Land reform schools in a sorry state,” Parliament: Zimbabwe.

Marongwe, N (2008) Interrogating Zimbabwe’s Fast Track Land Reform and Resettlement Programme: A focus on beneficiary selection. PhD thesis. University of the Western Cape

Mavundutse, O., Munetsi, C., Mamvuto, A., Mavhunga, P.J., Kangai, P., and Gatsi, R (2012) Emerging teacher education needs as a result of land reform in Zimbabwe: a focus on new resettlement areas. Academic Research International, Vol. 3, No. 2.

Mugweni, R (2012) Secondary school teachers’ conceptualisation and implementation of the aids action programme in Zimbabwe. PhD thesis. University of Pretoria

Simon, M.K (2011) Dissertation and Scholarly research: Recipes for success (2011 Edition). Seattle, W.A, Dissertation Success, LLC

Municipal own source revenue compliance and its potentiality (A study of financial management performance of Hetauda municipality in Nepal)


Shankar Prasad Upadhyay 

 Dr. Kamal Das Manandhar


The major portion of own source revenue of Hetauda municipality is tax. The main purposes of this research study are to expose the own sources revenue potentiality and analyze the municipal revenue compliance in Hetauda municipality. Both analytical and descriptive research designs were applied for the analysis of revenue potentiality and its compliance in Damak municipality. Random sampling method was used to select the municipality and same method was replicated to choose the respondents for questionnaire survey. Questionnaire Survey, Focus Group Discussion, and Key Informants Interview tools were used for data collection. Both the taxpayers and municipal policymaking advisors were the respondents of the study. Participants for focus group discussion and key informants for personal interview were selected purposively. Most of the taxpayers (i.e. 85.8 %) have paid municipal tax revenues and out of them, more than 39 percent taxpayers have paid the municipal tax below one thousand rupees per annum. The contribution of own source revenue to total revenue has been fluctuating over the period of ten years. From the view point of municipal policy making advisors, integrated property tax seems more potential  source of revenue in comparison to other own sources. Tax compliance is to some extent satisfactory. Tax revenue covers the main segment of municipal own source revenues. From the policymaking advisors’ perspective, there is significant correlation (0.669) between service delivery fee and service quality at the one percent level (2-tailed) which indicates that service delivery fee imposed by the municipality for sanitation service is substantially satisfactory.

 Key Words:  financial management, Municipal revenue compliance, Municipal tax revenue, Own source revenue, performance, Revenue potentiality

1. Introduction

The key tax revenue sources of municipalities are usually integrated property tax, house rent tax, house and land tax, vehicle tax, business/profession/enterprise tax, advertisement tax, and commercial video tax in Nepal. Similarly, the major nontax revenue sources are; municipal property rental charge, service fee/charge, building permit fee,  and vehicle parking charge, etc. (LSGA, 1999). Whatever revenue collection method is adopted the municipalities must be transparent and it should be tolerable to the taxpayers (Study Team, 2005). Decision pertaining to the local revenue administration is vital for municipal decision making advisors and decision makers. In general, revenues collected in municipalities are, classified into two categories: internal and external. Internal revenues are also commonly categorized into two types and they are tax and nontax revenues (Wegner, 2008).

Developmental challenges are felt more at local government sphere, because of its closeness to where people live. However, huge service delivery backlogs require the mobilization of all spheres of government to work together in an integrated manner within the spirit of co-operative government. No single sphere of government can fulfill this role and mandate by working alone in isolation. (Tsatsire, 2008). The Government of Nepal has affirmative feelings on the increasing efficiency in service delivery, but it is hindered by several aspects, including lack of regular monitoring of performance and sound procurement plans, nonperformance of competitive tendering and lack of performance auditing as well. Unnecessary stress of expenditures toward the end of the fiscal year is the main reason of these factors (Ministry of Finance, 2008). For the local government benefit principle of taxation is more appropriate and for the central government ability to pay principle is suitable. But, the ground reality in developing countries, like Nepal, is vast difference. There are only a few tax bases in practice. Consequently, the municipality has become very weak to administer the tax. Actually, municipal taxes or fees are paid as a charge for the benefits obtained from the services. Therefore, benefit principle becomes workable only when benefit from local services can be approximately identified (Shrestha, 2009). The central government’s role is mainly regulatory, i.e., requiring the local government level to follow procurement regulations when purchasing transport services. It also plays a financial role by giving grants to the local government (Hansson, 2010).

Rewarding tax payers, positive peer attitude, offering a prize for best taxpayers and aim of low profits etc. are the encouraging factors of municipal revenue compliance. Likewise, inability to be aware of tax laws or insufficient tax education programmes, high rates of tax and non tax revenues, unfairness or chances of misuse of revenues, and complex tax administration procedures, etc. are the probable factors of noncompliance of revenue (Mumumba Omweri Marti, 2010). Especially in developing countries like Nepal, many researches are performed on taxpayers’ attitude towards municipality and the effect of individual interest on tax fraud as well as on other factors influencing tax compliance behavior (James O Alabede, 2011). The fiscal exchange theory of public finance hints that the existence of government expenditures may encourage compliance and the governments can boost compliance by making available goods or services that municipal people demand more efficiently. According to the political legitimacy theory, it is shaped by the degree to which citizens believe the municipality. In conclusion, we come across some indications that tax knowledge and awareness have a significant impression on revenue compliance point of view (Merima Ali, 2013). Tax source is an important own source revenues of municipalities. Both the benefit principle and ability to pay principle of taxation are the basic philosophies (BSBA, 2013). Revenue compliance is related to taxpayer’s perceptions of value for money and fairness in the sub-national revenue system and that appropriate enforcement can be productive (Smoke, 2013). Local revenue collection strategies are varied from municipalities to municipalities. But method of revenue collection unanimously, is an important decision for each municipality. Collection through contractors or public private partnership (PPP) model and direct collection by municipalities themselves are common methods. Whatever may be the methods of revenue collection both accountability and cost effectiveness are most considerable factors for taxpayers and municipalities themselves as well.

The main aims of the present study are to analyze the municipal own source revenue compliance and to explore its potentiality in Hetauda municipality in Nepal.

2. Review of Literature

2.1 Financial Management Performance

Generally, financial management performance depends on overall management performance of any organization.  Qualified personnel and their attitude, working environment, job satisfaction, managerial ability, nature of organization, management of resources, institutional capability etc. are the basic indicators of good management. The implementation of change and performance management, financial management and fiscal decentralization would be impossible if proper qualified staff were not provided to deal with these many complicated issues (Mughees Ahmed, 2012). Apart from accessing money, the effective management of financial resources has been indicated in this empirical study as well as in literature to be one of the primary challenges for municipalities. Municipal financial divisions firstly need to be staffed with the most suitable people. This means at management level as well as operational level. In addition to having suitable staff, any deviation from sound financial management practices should be avoided and in the case of its occurrence, be addressed as a matter of urgency. The issue of human resources is critical to the success of managing municipalities effectively (Plessis, 2013). Qualified and motivated staff are essential for the management of municipal finance efficiently.

2.2 Problems of Revenue Compliance

Many taxpayers pay little attention to tax matters and may not even view tax evasion as an ethical issue. Similarly, the ethical values of them may be much more tempered by situational requirements than unrealistic anticipation (Philip M.J. Reckers D. L., 1994).  Local governments have been able to played important roles in public service delivery and regional development as an integrated part of the overall government, even if not as completely self-contained and self-governing bodies (Kitayama, 2001). In most developing countries, budget execution and accounting processes are either manual or supported by very old and inadequately maintained software applications. This has had toxic effects on the performance of their municipal expenditure management systems, that are often not adequately appreciated (Khemani, 2006, p. 2). The type of government system appears to matter in the propensity to engage in corruption. The literature makes clear that the causes of corruption tend to be complex, but corruption thrives in the developing world because of the prevalence of weak public institutions, low levels of education attained by the majority of citizens, and the presence of an underdeveloped civil society. (Prier, 2007, p. 76). We have so many anxieties on the subject of the management of municipal finance in Nepal. Nepal government and Udle/GTZ (development partner agency for local governments of Nepal) have clearly stated (MLD, udle/GTZ, 2008) that there is no clear transparency for what the levied taxes are utilized. The taxpayers want to have better services for its taxes, but often they are not delivered by the municipal administration. Inter -agency coordination, conflicting laws, cartelling / syndicating of interest groups, low administrative efficiency, negatively motivated local staff, low tax effort, low effort on transparency (dissemination and mass communication), political instability, non tax compliance, and non- feasible local revenue sources are the major revenue mobilization problems (Nepal Government, 2010). Lack of well defined mission and comprehensive functional role, lack of proper structure for the development process, and low quality of staff are also the reasons of ineffectiveness of municipal administration (Adams, 2012, pp. 4-13). Regarding the measurement, explanation and control of tax evasion, we still need to fulfill many gaps in our understanding although we might have learned so many matters of finance and taxation. (Alm, 2012). A challenge for a study of taxpayer attitude is a lack of reliable data due to an individual’s reluctance to reveal one’s own non-compliance. (Merima Ali, 2013, p. 5).

2.3. Revenue Compliance in Nepal: Policy Perspective

Pertaining to the noncompliance of municipal tax by the citizen, Nepal government has made the provision under the Section 260 of Nepalese Local Self Governance Act (1999) that if any person does not pay any tax, duty or charge levied or contracted or any other amount due and payable to the local bodies, it shall be recovered by the District Administration Office as government dues. Likewise the government has mentioned the provision under the sub section 2(a &b) and 4 of section 165 of Nepalese Local Self Governance Act (1999) that if any one does not pay the taxes, fees, charges, tariffs contracted or imposed by the Municipality and any other amount due and payable to it, the municipality may take actions. Besides the provisions stated in the section 59 of Local Bodies Resource Mobilization and Management Manual (2012) issued by the Nepal Government, the local bodies have to fulfill all the conditions of budget authority, circulars and directions issued from the concerned ministries, and the provisions of minimum conditions and performance measures (MCPM) manual (MoFALD, 2012).

The Department of Revenue Investigation of Nepal has set the preventive module for revenue compliance. The preventive strategy includes compliance of the acts and rules, mobilization of flying and emergency squad, adherence of code of conduct of investigation officials, issuance of guidelines and orders, use of information technology etc. (Nepal Government , 2014).

2.4 Municipal Revenue Potentiality

Internal sources of revenue are more stable and consistent than external sources. External sources of revenue are less reliable source of financing because of wide fluctuation in nature. These sources, therefore, should have the supplementary in municipal financing. Municipalities must be authorized to expand their internal revenue base and modify the tax rate according to local situation so that they can collect adequate revenue to meet their financial needs (Thapa, 2004, p. 4). So far the static revenue collection trend of integrated property tax does not mean that the tax potential is already achieved. For instance, the incorporation of integrated property tax into the total revenue of municipalities was 8% in the FY 2005/06. In addition, governments should strive for high collection rates for all revenues owed and keep the payment-making process simple and easy for citizens (Larson, 2007, p. 34). The Government of Sri Lanka has perceived seriously regarding revenue manuals and revenue surveys to identify information about current and potential revenue sources that can help local officials keep taxes, fees and charges at levels intended by policymakers (Ministry of Local Government and Provincial Councils, 2008, p. 36).  Revenue compliance is the support of municipal people or prospective taxpayers to the revenue programs execution. It has always been an important issue in revenue administration for choosing the system of compliance that best serves the implementation of revenue policy. The knowledge for local governments about operation of an efficient tax administration is essential for local revenue improvement. In deciding the extent of compliance the determinant factor is information collection mechanism, a key consideration is relationship and trust with the taxpayers at the local level and monitoring. Clearly, individual taxpayers’ rights appear of greater importance. Potential harassment of taxpayers is also of an anxiety (MLD, 2010).

For increasing revenue compliance, municipalities must ensure that their job descriptions, competency requirements, advertisements, selection criteria and appointments are associated with the requirements set out in the regulations. (National Treasury Republic of South Africa, 2011). Municipalities are fully responsible for formulating and executing local or municipal policies and programmes in partnership with other local governance performers and they have substantial roles in bringing local actors together to form a common vision of how to take action to issues raised in a coordinated way (MLD, 2012). Nepalese municipalities still have a revenue potential increase of almost 60%. It is the fact that there is high resistance of taxpayers and integrated property tax in many municipalities is not full-fledged.  Missing revaluations of tax rates and the potential of integrated property tax in Nepal is quite obvious. The high taxpayer resistance is based on the mistrust against the local administration (MLD, udle/GTZ, 2008, p. 9). Tax compliance is obviously critical for effective municipal revenue generation. There is limited empirical evidence, but available analysis indicates that compliance can be improved or deteriorated under decentralization. The effect seems to depend on economic conditions, citizen attitudes about municipalities, and differences in municipal or local bodies’ political dynamics, including the willingness and ability of municipalities to administer the tax code (Smoke, 2013 ). So many researches are required for moderating effect of risk preference on relationship between taxpayer’s attitude towards tax evasion and his/her compliance behavior to check the consistency of the results produced by this study on this moderator. (James O. Alabedi, 2013).

The main sources of own revenue for municipalities are usually property taxes, business licenses, market fees and various user charges. They have the potential to provide substantial and reliable revenue if well administered, but in practice all have serious drawbacks (ICTD, 2013).

  1. Research Area, Design and Methodology

3.1 Research Area

Hetauda is a municipality and district administrative headquarter of Makawanpur and has been an industrial district for the last forty years. It is situated in the central southern part of Nepal through which east-west highway from Mechi to Mahakali and north-south road linked with capital city Kathmandu to Raksaul (India) is crossed. As stated in the population monograph report of CBS, Hetauda municipality is inhabited by nearly 84 thousand 6 hundred 71 people (CBS,Nepal, 2014).

( Figure – 1, Map of Makawanpur District, Source: NeKSAPInfo, 2013)

3.2 Research Design and Methodologies

In Nepal, the formation processes of Metropolitan and Sub- metropolitan cities are different than municipalities. Only fifty three municipalities are the population of the study out of fifty eight. Four sub- metropolitan cities and one metropolitan city (Kathmandu) are not able to be representative samples of all the municipalities. So, the study excluded these big five from the study population. In this study, non-probability sampling technique was applied for the selection of municipality and Hetauda municipality was selected as a sample from the Central Development Region (Hill Ecological Belt) of Nepal. Analytical and descriptive research design has been adopted to analyze the compliance of municipal own source revenues and to find its potentiality in Hetauda Municipality.

Municipal taxpayers and policy making advisors were the respondents of the study and they were selected in random basis. In total, 34 samples were taken from municipal policy-making  advisors including several local political party members, CCI (Chamber of Commerce and Industries) members, civil society members, and others  and 134 samples were taken from municipal taxpayers (business, agriculture, and service sectors) in Hetauda municipality.

A 5- point Likert Scale and dichotomous self administered questionnaires were developed. A total of 221 questionnaire forms (170 of taxpayers and 51 of policy making advisors) were used, out of which 189 (148 of taxpayers and 41 of policy making advisors) were effectively returned from the respondents. The successful questionnaire return rate of both the taxpayers and municipal policymaking advisors was 85.52 percent. Sixteen (12 of taxpayers and 4 of policy making advisors) questionnaires were incomplete out of the successful returns. On the basis of first come first response, only 168 questionnaires (134 questionnaires of taxpayers and 34 questionnaires of policy making advisors) were authorized for the research study purpose out of 173 properly answered questionnaire forms.

A cross sectional method of survey was applied for collection of primary data and secondary information were obtained from Hetauda municipality, MoFALD ( Ministry of Federal Affairs and Local Development), District Development Committee (DDC) Makawanpur, Urban Development Through Local Efforts (udle/GTZ) and Local Bodies’ Fiscal Commission of Nepal. Relevant articles, journals, books, as well as published and unpublished materials and performance of the associated organizations working with municipalities were accepted for the macro analysis of the research. For the analysis of secondary data, various analytical tables have been set up and different analytical tools of statistics including SPSS-20 software have been used for the analysis of primary data.

This research study has been limited to Hetauda municipality because of time and cost constraints.  So, the results concluded from the primary and secondary data taken from the municipality may not be representative to all classes of municipalities (i.e. Metropolitan and Sub-metropolitan Cities) in Nepal.

  1. Results

There were total 168 respondents (134 municipal taxpayers and 34 municipal policy advisors), among them 71.5 percent respondents were male and female respondents were 28.5 percent. Out of 34 municipal policy advisors, thirty one (more than 90%) persons were males. Out of them, 19 respondents (55.90%) were local political party members, 8 respondents (23.52%) were CCI Members, and 7 respondents (20.58%) were civil society members and others. Likewise, more than 57 percent taxpayer respondents were engaged in business activities and about 9 percent taxpayer respondents were involved in agriculture sector. Similarly, about 34 percent taxpayer respondents were involved in government and non government services. Both types of respondents’ views have been collected to analyze the municipal tax compliance and to find out the potentiality of own sources revenue of Damak municipality. On the basis of questionnaire survey conducted in February to May 2014, the scenario of municipal tax compliance, potentiality of revenue, and expressed reasons for non compliance municipal revenues are presented and

past 10 fiscal years. Among them, house rent tax has the highest growth rate (i.e. 34.19%) during the study period. In the same way, integrated property tax (IPT)/house land tax has lowest (11.03 %) growth rate in the same period. In comparison to the collection amount, the performance of integrated property tax (IPT) is far better than other tax and nontax revenues. Likewise, building permit fee is the second largest own revenue source of Hetauda municipality during the study

municipality. In an average, the salary expense has increased 11.01 percent in the study period.  Likewise, both the administrative expenditure and total expenditure have increased 10.56 percent  and 27.21percent respectively. The growth rate of salary expenditure indicates that the growth of other administrative expenditure is lower than salary expenditure which indicates that either Hetauda municipality has been suffering from overstaffing or exercising to reduce overheads.

Figure: 1(Financial management performance Analysis)

( Fiscal Year 2003/004 to 2012/013)

(Source: Annual Reports of Ten Fiscal Years of Hetauda Municipality Office)

Above figure (Figure: 1) illustrates the financial management performance of Hetauda municipality in the fiscal year 2003/004 to 2012/013. The average grant receipt performance is more than 64.47 percent, whereas average own source revenue receipt performance is only 5.98 percent. The average total revenue receipt performance and the average administrative performance are   21.31 percent and 10.56 percent respectively. The performance of administrative expenditure is nearly double than own source revenue collection performance. It signifies that Hetauda municipality should to increase revenue administration power to cope with administrative e

The above table (Table: 3) depicts that 33.6 percent taxpayers of Hetauda municipality have paid municipal taxes below than Rs.1000/- per year. Out of 134 taxpayers, 19 taxpayers have not paid the municipal tax by showing various causes. Besides these spoken or latent causes, the municipal policy making advisors and tax payers have expressed the possible reasons of evasion of tax and non tax revenues.

The following figure (Figure: 2) presents the reasons of municipal tax evasion by the potential taxpayers. Out of 19 non taxpayers, 7 non taxpayers (36.8%) have not paid the tax in Hetauda municipality by showing the cause of lack of information.  Furthermore, 4 municipal people (21.1%)  have not paid the tax  by considering  municipal tax is secondary tax.  High tax rate, chances of tax rebate in future and inability are the reasons for tax evasion as expressed by the 8 citizens of Hetauda municipality.

The above figure (Figure: 3) displays the major own source revenue potentiality in Hetauda municipality. All the tax and nontax revenues are potential sources in Hetauda municipality from the view point of taxpayers. Comparatively, business/ profession tax is more potential.

Figure: 4    (Policymakers Views on Potentiality of Major Own Source Revenue)(Sources: Field Survey Report, 2014)

The above figure (Figure: 4) depicts the degree of potentiality of major own sources of revenue from the view point of municipal policy making advisors. Integrated property tax is highly potential revenue source of Hetauda municipality from the policy perspective. Similarly, service fee and building permit fee are potential sources of revenue.

Figure: 5

Service Quality (Comparative Views)

(Source: Field Survey Report, 2014)

The above figure (Figure: 5) shows that the comparative views of taxpayers and municipal policymaking advisors on municipal service quality. From view point taxpayers and municipal policymaking advisors, municipal service quality is moderate and strong respectively in Hetauda municipality. It indicates that they have not similar observations on municipal service quality.

Figure: 6 ( Comparative Views on Municipal Service Delivery Fee)

(Source: Field Survey Report, 2014)

The above figure (Figure: 6) reveals the integrated views of taxpayers and municipal policymaking advisors on service delivery fees levied by Hetauda municipality. From the view point of taxpayers and municipal policymaking advisors, municipal service delivery fee is partially satisfactory and satisfactory respectively in Hetauda municipality. It signifies that they have different feelings on service delivery fees imposed by the municipality. From the policymaking advisors’ perspective, there is significant correlation (0.669) between service delivery fee and service quality at the one percent level (2-tailed).

  1. Discussion

The average growth rate of house and land tax/integrated property tax -IPT is 11.03% in the fiscal year 2012/013 to 2003/004.  In comparison to the collection amount, the performance of integrated property tax is far better than other tax and nontax revenues. Likewise, building permit fee is the second largest own revenue source of Hetauda municipality during the study period. Therefore, Hetauda municipality should to set further strategies primarily for the collection of integrated property tax and building permit fee efficiently, and other potential revenue sources.

The growth rate of total administrative expenditures is lowest than the growth rate of salary expenditure (i.e. 10.56 % < 11.01%).  Likewise, the growth rate of development expenditure (social program and capital expenditure) is higher than the growth rate of administrative expenditures of Hetauda municipality during the study period.

The performance regarding the different types of central grants is more than 64 percent, whereas own source revenue performance is about 6 percent. The average total revenue performance and the average administrative expenditure performance are 21.31 percent and 10.56 percent respectively. According to the report of  udle/GTZ, the performance of own source revenue to total revenue of the fiscal year 2006/07 in Hetauda municipality was only 28.54 percent which was much lower than set standard i.e.60 percent (udle/GTZ, 2008). It signifies that Hetauda municipality has to make additional plan to reduce the performance gap.

19 respondents (14.2%), out of 134 have not paid the municipal tax by showing various causes.

Out of 19 non taxpayers, 7 non taxpayers have not paid the tax in Hetauda municipality by showing the cause of lack of information.  Furthermore, 4 municipal people have not paid the tax by considering municipal tax is secondary tax.  High tax rate, chances of tax rebate in future and inability are the reasons for tax evasion as expressed by the 8 repondents/citizens of Hetauda municipality. The results indicate that individual moral beliefs are highly significant in tax compliance decisions (Philip M.J. Reckers D. L., 1994)

All the tax and nontax revenues are potential sources in Hetauda municipality from the view point of taxpayers. Comparatively, business/ profession tax is more potential. Integrated property tax is highly potential revenue source of Hetauda municipality from the policy perspective. Similarly, service fee and building permit fee are potential sources of revenue. Property tax is at present and will most likely continue to be an important source of revenue in urban councils (Fjeldstad, 2000). House and land tax is the second largest revenue source of all the municipalities of Nepal (Silwal, 2012). It can be hypothesized that the tax revenues will be spent more in accordance with taxpayers’ preference, which in turn increases tax morale (Schneider, 2006). When taxpayers get feedback from their governments in connection with the use to which their taxes are put, their voluntary compliance levels may increase as a result (Adafula, 2013, Sep 19)

From view point taxpayers and municipal policymaking advisors, municipal service quality is moderate and strong respectively.  It indicates that they have not similar observations on municipal service quality. Likewise, from view point taxpayers and municipal policymaking advisors, municipal service delivery fee is partially satisfactory and satisfactory respectively in Hetauda municipality. It signifies that they have different feelings on service delivery fees imposed by the municipality.

6. Conclusion and Recommendations

Tax revenue wraps the major portion of own source revenues of Hetauda municipality. This study recaps that the potentiality of municipal own source revenue and its compliance are different matters. About forty percent taxpayers of Hetauda municipality have paid minimum amount of tax ( i.e less than Rs.1000/- per annum), which indicates that either the tax administration power is low or there is lack of tax education and revenue mobilization plan. To some extent, revenue compliance is satisfactory even though the rate is minimal. The expectation of the most non taxpayers is that there is probability of tax rebate by the municipality in future, which clearly shows that the municipality has worked out such type of policies in the past.

Integrated property tax is highly potential own source revenue and business/enterprise tax, house rent tax, building permit fee and service charge are potential own source revenues of Hetauda municipality. The contribution of tax revenue to the own source revenue and the total revenue is not consistent within the study period. Municipal service quality is moderate and likely to be strong and service delivery fee for municipal services is partially satisfactory in Hetauda municipality from the view point of taxpayers.

On the basis of the above conclusions, the study recommends the following:

  1. Solidarity on potential local revenue collection with revenue mobilization plan and the municipal tax compliance campaign should be carried out parallel.
  2. Municipal tax and nontax revenue education programme should be launched effectively.
  3. Tax administration power should be enhanced.
  4. Tax rate should be reworked regularly

7. Acknowledgement

I am grateful to the Prof. Dr. Kamal Das Manandhar for his regular support and guidance to me. I also thank to the lecturers of Makawanpur Multiple Campus Hetauda, Mr. Sangam Chaulagain, Bhaskar Chandra Adhikari and Mr. Yam Bahadur Silwal for their gracious support.  Also I am thankful to Mr. Pashupati Babu Puri (Executive Officer, Hetauda Municipality) and all the respondents for their amiable cooperation.


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