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                <text>The study explores the transformative power of utilizing machine learning and artificial intelligence&#13;
for early fraud detection among banks in Harare, Zimbabwe using qualitative research. Data&#13;
were collected through document reviews and in-depth interviews with bank internal auditors&#13;
and senior management. The study addressed three key research questions, namely, examining&#13;
internal auditors’ understanding of machine learning and artificial intelligence tools/systems for&#13;
fraud detection; understanding internal auditors’ perceptions on the effectiveness of machine&#13;
learning and artificial intelligence-based fraud detection systems; and identifying major challenges&#13;
faced by internal auditors during implementation of artificial intelligence fraud detection systems.&#13;
Internal auditors’ perceptions were gathered through in-depth interviews which were conducted&#13;
face to face and online. Findings from the study demonstrated strong consensus among internal&#13;
auditors on the potential power of machine learning and artificial intelligence in detecting fraud at&#13;
an early stage. In addition, the study revealed the potential benefits of utilizing machine learning&#13;
algorithms and artificial intelligence which includes enhanced speed in identifying anomalies,&#13;
improved accuracy, and the ability to detect fraud early, thereby enabling management to come&#13;
up with internal control mechanisms which can prevent fraud. Successful implementation of&#13;
machine learning and artificial intelligence-powered fraud detection systems require adequate&#13;
training and support from the organization’s leadership, and ethical considerations.</text>
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                <text>THE EMPIRICAL EVALUATION OF THE ASSOCIATION BETWEEN DERIVATIVESMARKETS AND MARKET FACTORS IN ZIMBABWE AND BOTSWANA&#13;
&#13;
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                <text>The study evaluated the association between financial markets and financial stability (as measured by bank&#13;
credits to deposits), financial efficiency (as measured by bank costs to income ratio), financial access (as&#13;
measured by bank accounts per 1000) and financial depth (as measured by bank deposits to GDP). A&#13;
Generalised Linear Model (GLM) was run from the year 2009 to the year 2021. The GLM revealed at 99% level&#13;
of confidence that, the financial markets are significantly and positively related to financial efficiency as&#13;
measured by bank costs to income ratio. It is further observed that financial markets with higher bank costs to&#13;
income ratio catalyses derivative usage. However, in contrast the financial markets were observed to have a&#13;
negative significant relationship with the other constructs used in the model at 99% level of confidence. The&#13;
results of the document review exposed the reason for non-use of derivatives as unique to each market relating&#13;
possibly to differences in economic, political, financial infrastructure, market infrastructure, legal and regulatory&#13;
and market timing. More so document analysis revealed that an evolving benefit of derivatives is enabling&#13;
channelling of capital to sustainable investments. It is recommended that promotion of financial efficiency in the&#13;
financial markets must be the main thrust of the policy makers through the establishment of properly functioning&#13;
derivative markets in Zimbabwe and Botswana. Further policy makers must implore the use of sustainability&#13;
linked derivatives (SLDs) in their markets as a vital option to allocate capital to environmentally friendly&#13;
investments</text>
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                <text>AN EMPIRICAL EXAMINATION OF THE CORRELATION BETWEEN DERIVATIVES USAGE AND KEY FINANCIAL INDICATORS IN BOTSWANA&#13;
&#13;
&#13;
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                <text>WILBERT KUDAKWASHE CHIDAUSHE&#13;
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                <text>The study evaluated derivative usage of 21 firms listed on the Botswana Stock Exchange (BSE) in relation to&#13;
five key financial indicators that included financial gearing, solvency, liquidity, profitability, and firm size. A&#13;
logit regression model was run on the data covering year 2019 to the year 2021. The logit model revealed at 99%&#13;
level of confidence that, a firm’s derivative usage is significantly and positively related to its financial gearing as&#13;
measured by non-current liabilities to total equity (D/E) ratio. The study also revealed that usage of derivatives&#13;
by firms listed on the Botswana Stock Exchange (BSE) had no significant relationship with solvency ratio (as&#13;
measured by total liabilities to total assets ratio), firm size (as measured by total assets) and liquidity ratio (as&#13;
measured by cash and cash equivalents to total assets). However, the research observed a significant and&#13;
negative association between derivative usage and profitability ratio (as measured by Profit Before Interest and&#13;
Taxation (PBIT) to Average total assets ratio). It was further noted that listed firms in Botswana are only using&#13;
employee options, collateral based swaps, interest rate swaps, and foreign exchange swaps to hedge risks. Hence&#13;
the study recommends policy makers to institutionalize derivative markets that offer a variety of products that&#13;
include futures derivative contracts which are currently not in use in the market. The establishment of derivative&#13;
market in Botswana will reduce an over-reliance on financial borrowing from the banking sector and government&#13;
agencies by local investors, domestic firms, and multinational firms in Botswana. The use of derivatives also&#13;
reduces the weighted average cost of capital and hence increases firm’s market value</text>
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                <text>INVESTIGATION OF THE STRATEGIES TO REGULATE THE USAGE OF AI CHATBOTS IN&#13;
HIGHER EDUCATION: HARMONIZING PEDAGOGICAL INNOVATION AND COGNITIVE&#13;
SKILL DEVELOPMENT&#13;
&#13;
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                <text>This study investigates the strategies for regulating the usage of AI&#13;
chatbots in higher education to harmonize pedagogical innovation and&#13;
cognitive skill development among graduate students. The study adopts a&#13;
qualitative methodology that involves semi-structured interviews with 12&#13;
lecturers from 11 Zimbabwean universities. The findings reveal that although&#13;
AI chatbots present opportunities to enhance learning experiences and cognitive&#13;
skill development, their usage by graduate students presents challenges that&#13;
require regulation. Negative perceptions of using AI chatbots by graduate&#13;
students included cheating, plagiarism, and reduced interaction. Positive&#13;
perceptions had research flexibility and cheapness. To regulate AI chatbot&#13;
usage in higher education, lecturers employed active learning strategies and&#13;
tailor-made coursework. At the same time, universities implemented Viva Voce&#13;
and AI software detectors to discourage cheating and plagiarism. The study&#13;
contributes to the literature on AI chatbots in education by highlighting the&#13;
importance of cultural and social factors in their integration. The findings&#13;
provide practical implications for educators and institutions in regulating the&#13;
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                <text>INVESTIGATION OF THE STRATEGIES TO REGULATE THE USAGE OF AI CHATBOTS IN&#13;
HIGHER EDUCATION: HARMONIZING PEDAGOGICAL INNOVATION AND COGNITIVE&#13;
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                <text>This study investigates the strategies for regulating the usage of AI&#13;
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cognitive skill development among graduate students. The study adopts a&#13;
qualitative methodology that involves semi-structured interviews with 12&#13;
lecturers from 11 Zimbabwean universities. The findings reveal that although&#13;
AI chatbots present opportunities to enhance learning experiences and cognitive&#13;
skill development, their usage by graduate students presents challenges that&#13;
require regulation. Negative perceptions of using AI chatbots by graduate&#13;
students included cheating, plagiarism, and reduced interaction. Positive&#13;
perceptions had research flexibility and cheapness. To regulate AI chatbot&#13;
usage in higher education, lecturers employed active learning strategies and&#13;
tailor-made coursework. At the same time, universities implemented Viva Voce&#13;
and AI software detectors to discourage cheating and plagiarism. The study&#13;
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                <text>CRITICAL SUCCESS FACTORS FOR THE IMPLEMENTATION OF&#13;
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&#13;
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                <text>A weakness of the extant Public-Private Partnerships (PPPs) literature to date has been its&#13;
normative approach to the subject, creating in effect, a 'one size fits all view' of the&#13;
preconditions or Critical Success Factors (CSFs) for the implementation of PPPs yet they vary&#13;
with the context and sector. This study challenges the existing prominent CSFs model for the&#13;
implementation of PPP which it perceives to be broader and biased towards economic&#13;
infrastructure in rich industrial nations and excludes the realities of post-colonial third world&#13;
countries. The research developed a refined sector-specific Educational Infrastructure Critical&#13;
Success Factor Model (EICSFM) that will inform effective implementation of educational&#13;
infrastructure PPPs in Zimbabwe state universities. Validated suggestions from research&#13;
participants were compared to the existing model used to guide this study and results showed&#13;
that some of the suggested CSFs for PPPs in Zimbabwe state universities tallies with this extant&#13;
widely accepted CSFs model for PPPs, whereas some differ. The new suggested emerging&#13;
sector-specific CSFs for effective implementation of PPPs in state universities include; the&#13;
need for state universities to have absolute autonomy, the establishment of institutional PPP&#13;
Committees, state universities to be creative and aggressive, vibrant leadership at state&#13;
universities, universities to have good business orientation, the establishment of innovative&#13;
PPPs models for educational infrastructure projects (social infrastructure projects), the creation&#13;
of project bankability and attractiveness to investors, the need for political will and creation of&#13;
trust. Comparing such suggestions to the extant CSFs model, the study concluded that even&#13;
though some these preconditions for successful implementation of PPPs may be similar to&#13;
some of the existing ones, their application is not similar but context-based. The study thus&#13;
recommends governments avoid a ‘one size fits all’ perception and approach, but rather encompass sector-specific considerations when adopting and implementing PPPs as an alternative funding option for infrastructure development.</text>
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                <text>EVOLUTION OF PUBLIC-PRIVATE PARTNERSHIPS IN ZIMBABWE'S&#13;
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&#13;
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                <text>Despite persuasive heuristics and pragmatic promotion for the use of Public-Private Partnerships (PPPs)&#13;
to infuse dynamism into public sector infrastructure development, little is known about their progress in&#13;
Zimbabwe's state universities. This study traces the evolution and validation of PPPs as an alternative&#13;
funding option for the development of educational infrastructure in Zimbabwean state universities and&#13;
compares it with other traditional funding options. This descriptive qualitative research methodology,&#13;
grounded in constructivist research philosophy and bolstered by a multiple case study research design&#13;
collected data through in-depth key informant interviews. Nineteen key informant participants were&#13;
selected through criteria and critical purposive sampling techniques, while secondary data was sourced&#13;
from relevant literature. This study established that there has been a low uptake and implementation&#13;
inertia of educational infrastructure PPPs in Zimbabwean state universities since their adoption and&#13;
standardization in 2010. Although the concept was introduced back in 1998 and initial PPP frameworks&#13;
were developed in 2004, it wasn't until 2010 that serious emphasis was placed on adopting them in&#13;
Zimbabwean state universities. Various justifications were identified for the adoption of PPPs in this&#13;
sector and PPPs emerged as a viable alternative to traditional funding sources such as the national&#13;
budget, institutional funds and loan financing. PPPs were viewed as a sustainable approach that could&#13;
help state universities bridge their infrastructure gaps. The study recommends that state universities&#13;
adopt a business oriented approach and operate as social enterprises if they are to attract a significant&#13;
pool of quality private investors in PPP arrangements.</text>
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                <text>ARTIFICIAL INTELLIGENCE AND TRAINING: OPPORTUNITIES AND CHALLENGES IN THE ZIMBABWEAN MINING INDUSTRY&#13;
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                <text>Artificial intelligenceis Each and every aspect of our society has been changed by artificial intel-&#13;
ligence. Artificial intelligence still a new phenomenon in Zimbabwe. The main thrust Each and&#13;
every aspect of our society has been changed by artificial intelligence. Artificial intelligence is&#13;
still a new phenomenon in Zimbabwe. The main thrust of this research was to understand the&#13;
opportunities and challenges of artificial intelligence in training activities in the mining industry.&#13;
This study was guided by understand training activities that can be transformed by artificial&#13;
intelligence. The study determined the challenges of using artificial intelligence in training. The&#13;
investigator obtained data through telephone interviews that were conducted with 10 participants&#13;
from the Zimbabwe Mining Industry. The investigation employed judgemental, convenient and&#13;
snowball sampling. The study found that there is low use of artificial intelligence in the training&#13;
activities, but there are activities that can be undertaken by artificial intelligence that include&#13;
induction, online training, and refresher courses. Expensiveness, lack of skills, loss of jobs, cul-&#13;
tural and ethical implications were found to be challenges associated with the use of artificial&#13;
intelligence in the employee appointment process. Efficiency, effectiveness, enhanced trainee&#13;
experience, reduced costs and organisation brand were found to be benefits of employing artifi-&#13;
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                <text>INVESTIGATION OF THE STRATEGIES TO REGULATE THE USAGE OF AI CHATBOTS IN HIGHER EDUCATION: HARMONIZING PEDAGOGICAL INNOVATION AND COGNITIVE&#13;
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&#13;
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                <text>This study investigates the strategies for regulating the usage of AI&#13;
chatbots in higher education to harmonize pedagogical innovation and&#13;
cognitive skill development among graduate students. The study adopts a&#13;
qualitative methodology that involves semi-structured interviews with 12&#13;
lecturers from 11 Zimbabwean universities. The findings reveal that although&#13;
AI chatbots present opportunities to enhance learning experiences and cognitive&#13;
skill development, their usage by graduate students presents challenges that&#13;
require regulation. Negative perceptions of using AI chatbots by graduate&#13;
students included cheating, plagiarism, and reduced interaction. Positive&#13;
perceptions had research flexibility and cheapness. To regulate AI chatbot&#13;
usage in higher education, lecturers employed active learning strategies and&#13;
tailor-made coursework. At the same time, universities implemented Viva Voce&#13;
and AI software detectors to discourage cheating and plagiarism. The study&#13;
contributes to the literature on AI chatbots in education by highlighting the&#13;
importance of cultural and social factors in their integration. The findings&#13;
provide practical implications for educators and institutions in regulating the&#13;
usage of AI chatbots in higher education, thus promoting cognitive skill&#13;
development while avoiding their negative impact</text>
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                <text>East African Scholars J Edu Humanit Lit</text>
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                <text>REVENUE CONSTRAINTS ON THE&#13;
IMPLEMENTATION OF SUSTAINABLE&#13;
DEVELOPMENT GOALS: COVID-19 PANDEMIC&#13;
IN AFRICA&#13;
&#13;
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                <text>The COVID-19 pandemic has negatively affected domestic revenue mobilization&#13;
capacity of governments in Africa which significantly affected Sustainable&#13;
Development Goals (SDGs) implementation trajectory. This chapter focused on&#13;
examining the impact of the pandemic on sources of revenue more familiar for&#13;
African states which are income taxes, customs duty, value added tax, toll gate&#13;
fees, external finances and local government incomes. The chapter adopted a&#13;
qualitative case study approach through documentary search of books, journal&#13;
articles, government reports and working papers focusing on the implications of&#13;
the pandemic on revenue mobilization and effects on SDGs. Moreover, cases of&#13;
illicit financial flows, smuggling of goods, tax evasion and fiscal corruption due to&#13;
COVID-19-related restrictions have contributed toward low revenue mobilization&#13;
capacity of African countries. Owing to this, SDGs funding declined as evidenced&#13;
by poor health service delivery (Goal 3), unequal access to education especially in&#13;
rural isolated communities (Goal 4), and poor waste management and water&#13;
reticulation services (Goal 6). These challenges have amplified poverty and&#13;
inequality levels in these countries as well as reducing the quality of standard&#13;
of living. The chapter findings indicate that, the success of smoothly&#13;
implementing SDGs in African countries will largely depend on boosting their&#13;
own domestic revenues. Following an in-depth analysis of the research findings,&#13;
this chapter recommends governments to introduce tax reforms such as&#13;
expanding their revenue base and there is need to improve transparency and&#13;
accountability on revenue collection to reduce corruption and tax evasion. Con-&#13;
clusions can be drawn that the COVID-19 pandemic has worsened economic&#13;
woes which has resulted in low productivity capacity and revenue loss in these&#13;
African countrie</text>
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                <text>THE IMPACT OF SUPPLY CHAIN MANAGEMENT PRACTICES ON COMPETITIVE&#13;
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                <text>LIBRARY AND INFORMATION SERVICES IN SUPPORT OF DISTANCE EDUCATION:THE CASE OF ZIMBABWE OPEN UNIVERSITY, MASHONALAND CENTRALREGIONAL LIBRARY&#13;
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                <text>Distance education at tertiary level in Zimbabwe has been widely accepted and adopted by many&#13;
people. More often, distance education students face difficulties in getting required information&#13;
to complete assignments and prepare for examinations. The study sought to examine the library&#13;
and information services in support of distance education at Mashonaland Central Regional&#13;
Library in Bindura.&#13;
The research methods were mixed-research designs in which both qualitative and quantitative&#13;
techniques were employed. These included review of related literature, interviews and&#13;
questionnaires. The findings were that the lack of computers and internet services were the major&#13;
constraints that hindered the students from using the library. This had been indicated by 91% of&#13;
the respondents. Recommendations were that the regional library should increase the provision&#13;
of library and information services to its distance education students.</text>
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                <text>TRADE LIBERALISATION-CAPITAL INFLOW: AN INCLUSIVE FRAMEWORK FOR ZIMBABWE&#13;
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                <text>This study sought to determine a framework of upholding trade liberalism for increased capital&#13;
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ARDL-ECM in the determination of the nexus between the two variables, for the data covering&#13;
1980 to 2021. E-views Version 9.0 Statistical Package was used to run the regressions. Data&#13;
were obtained from the Reserve Bank of Zimbabwe, International Monetary Fund and World&#13;
Bank. The study found that in the short-run, trade openness has a significant inverse&#13;
relationship with capital flows (FDI), whilst in the long-run there is a significant positive&#13;
relationship between them for Zimbabwe. The study recommends that there be duty free on&#13;
capital goods, that the government give incentives on exporters, that all goods exported go&#13;
through the process of value addition, that the government provide subsidies on exporters and,&#13;
that the government ensure efficiency at ports through infrastructure develop</text>
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                <text>A COMPARATIVE STUDY OF THE MAIZE WAREHOUSING STRATEGIES ADOPTED IN ZIMBABWE, USA, BANGLADESH, ETHIOPIA, AND NIGERIA TO REDUCE MAIZE POST- HARVEST STORAGE LOSSES</text>
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                <text>The focus of this paper was to examine the warehousing strategies adopted in Zimbabwe to&#13;
reduce maize post-harvest storage losses and compare them to those adopted by the United&#13;
States of America (USA), Bangladesh, Nigeria, and Ethiopia. The aim was to draw valuable&#13;
lessons for Zimbabwe to reduce maize post-harvest storage losses and ensure food security.&#13;
Despite many schemes which have resulted in significant increase in maize productivity, the&#13;
problem of food shortages especially for maize has persisted continually in Zimbabwe. Primary&#13;
data was collected from 36 Grain Marketing Board of Zimbabwe (GMB) managers,&#13;
Supervisors, and employees in all its ‘Class 1’ depots, Zimbabwe, the Ministry of Lands,&#13;
Agriculture, Fisheries, Water, and Rural Development (MLAFWRD) and agricultural experts&#13;
through in-depth interviews. Quota, purposive and snowball sampling methods were used to&#13;
select the study participants. The study revealed that there was a huge difference in the maize&#13;
warehousing strategies used in the USA, Bangladesh, Nigeria and Ethiopia and the strategies&#13;
used in Zimbabwe in terms the responsibility for grain storage, grain storage methods, in-&#13;
storage grain monitoring, grain post-harvest services, post-harvest grain storage training. The&#13;
study concluded that Zimbabwe really needs to invest in maize warehousing in order to reduce&#13;
post-harvest storage losses. The study recommended the participation of the private sector in&#13;
maize storage in Zimbabwe, investment in hermetic storage, provision of maize drying services&#13;
at all Grain Marketing Board depots, training of all maize handlers in Zimbabwe on effective&#13;
maize storage practices and the establishment of post-harvest retail shops in all the 10 provinces&#13;
in Zimbabwe</text>
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                <text>PUBLIC DEBT SERVICING IN ZIMBABWE: CHALLENGES AND IMPLICATIONS&#13;
&#13;
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                <text>Zimbabwe has been classified as being in debt distress and government debt has risen&#13;
substantially from just over 48% of Gross Domestic Product (GDP) in 2013 to an estimated&#13;
82% in 2017. Large fiscal deficits experienced by the country have partly been the result of an&#13;
elevated public wage bill, which continues to absorb more than 80% of revenue in the country.&#13;
More so, the deficits have also been financed through an overdraft facility at the Reserve Bank&#13;
of Zimbabwe (RBZ) bailouts of state-owned enterprises, and widespread mismanagement of&#13;
public funds. Zimbabwe is officially burdened with public debt of approximately US$17.5&#13;
billion of which US$14.043 billion is external debt stock alongside ZWL$2.235 trillion worth&#13;
of domestic debt. The total Public and Publicly Guaranteed (PPG) debt increased by 27.5%&#13;
from 2021 figure of US$13.722 billion which is an unusual increase in a single year only. This&#13;
research examines challenges associated with debt servicing in Zimbabwe as well as&#13;
implications of unsustainable public debt. Some identified challenges exacerbating public debt&#13;
include lack of compliance by the government with legislative provisions on borrowings,&#13;
public debt defaults, misappropriated public debts and fragmented public debt institutional&#13;
framework. High debt creates uncertainty, deterring investment and innovation, and has a&#13;
negative impact on economic growth. Unsustainable debt burdens compel governments to&#13;
spend more on debt servicing and less on public service delivery. It is therefore recommended&#13;
that, the government needs to establish a clear legal and organisational framework on public&#13;
debt, expand the revenue base and debts auditing.</text>
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                <text>DETERMINANTS OF FINANCIAL SUSTAINABILITY IN ZIMBABWE’S PUBLIC UNIVERSITIES&#13;
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                <text>MAXWELL CHIWODZA</text>
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                <text>The study investigated how innovative financial resource mobilisation projects/programmes&#13;
improved the financial sustainability of Zimbabwe's public universities. Correlation and survey&#13;
research designs guided by positivist research theory were utilised. The unit of analysis was&#13;
limited to six public universities in Zimbabwe. Two hundred and twenty-nine respondents were&#13;
randomly chosen out of 1 450 employees in the separate revenue-generating units to participate&#13;
in the Rensis Likert scale questionnaire survey. Quantitative data were validated using tests for&#13;
normality, kurtosis and skewness, homoscedasticity, multicollinearity, and prior power of the&#13;
entire study model. The test findings were within acceptable limits. The multiple linear&#13;
regression model results revealed that organisational structure, cost management, financial&#13;
administration, institutional support, and own income generation all had positive coefficients,&#13;
indicating a positive relationship with financial sustainability. A negative relationship was&#13;
found between strategic planning and financial sustainability, implying that the more strategic&#13;
planning procedures implemented, the worse the financial sustainability. The alternate&#13;
hypothesis: Innovative financial resource mobilisation having no substantial effect on the&#13;
financial sustainability of Zimbabwe's public universities, was accepted. It was concluded that&#13;
the innovative financial resource mobilisation improved the financial sustainability of&#13;
Zimbabwe's public universities.</text>
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                <text>Zimbabwe Journal of Business, Economics and Management&#13;
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                <text>AN INCLUSIVE MODEL OF EDUCATIONAL EXPENDITURE AND ECONOMIC DEVELOPMENT FOR ZIMBABWE&#13;
&#13;
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                <text>This study sought to determine an inclusive framework for education expenditure that enhances&#13;
economic development for Zimbabwe. The study used the ARDL-ECM in the determination&#13;
of the relationship between the two variables, using data for the period 1980 to 2021. E-views&#13;
Version 12.0 Statistical Package was used to run the regressions. Data were obtained from the&#13;
International Monetary Fund and World Bank. The study found an inverse relationship between&#13;
expenditure on education and economic development in Zimbabwe for both the short-run and&#13;
long-run periods. Guided by the Zimbabwe Education 5.0 Model, the study recommends that&#13;
a stand-alone research budget be made available for the institutions of higher education. It is&#13;
also true with the industry that expects the best from graduates to fund research done by the&#13;
institutions of higher education. It follows, therefore, that the industry must have constant&#13;
liaison with the institutions of higher education, presenting challenges which they are facing&#13;
for research to be conducted with the view of proffering solutions. In fact, facilitators from the&#13;
institutions of higher education must be able to research on the needs of the economy, and&#13;
impart knowledge on students, guided by the predetermined economic needs. It is from the&#13;
research that the institutions would have conducted that would inform the content of teaching&#13;
and community outreach. The students would then benefit from the researched teaching, thus,&#13;
enabling them, and the facilitators to cause innovation and industrialisation</text>
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                <text>ATTAINING ORGANISATIONAL SUCCESS IN ZIMBABWE’S STATE UNIVERSITIES: PERCEPTIONS OF THE OPERATIONAL STAFF&#13;
&#13;
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                <text>CAXTON SHONHIWA</text>
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                <text>The researcher sought to establish the perceptions of operational staff on their understanding&#13;
of organisational success. The perception of organisational success is usually a reflection of&#13;
where the owner of the perception stands in the organisation. A constructivist philosophy was&#13;
adopted to engage a group of purposefully selected operational staff members in in-depth&#13;
interviews through a face-to-face mode and then by WhatsApp. The purposefully selected&#13;
members of the operational staff were asked three questions, and they discussed these questions&#13;
over a period of two months. At the end of the period, transcripts of the discussions were given&#13;
to relevant members for their authenticity check and validation. Further to that process, the&#13;
responses were coded, and themes were formulated from which the perceptions of operational&#13;
staff were derived. The staff perceived that their hard work, the awards they received from the&#13;
organisation and the achievement of the assigned targets meant that the organisation was&#13;
succeeding. The recommendation was that operational staff members need to be involved in&#13;
strategic planning sessions where organisational goals are derived and cascaded from the&#13;
corporate level down to the operational level to make them understand the importance of hard&#13;
work at each level and by every worke</text>
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                <text>Zimbabwe Journal of Business, Economics and Management</text>
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        <name>and organisational performance</name>
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                <text>THE EFFECT OF SUPPLY CHAIN RESILIENT STRATEGIES ON OPERATIONAL&#13;
PERFORMANCE OF HUMANITARIAN ORGANISATIONS IN ZIMBABWE DURING THE&#13;
COVID-19 PERIOD&#13;
&#13;
&#13;
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                <text>DUMISANI MAWONDE</text>
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                <text>REGIS MUCHOWE&#13;
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                <text>The outbreak of the Covid-19 pandemic disrupted the supply chains, and this created acute&#13;
shortages of materials and products in both local and global markets. This situation demanded&#13;
humanitarian organisations to implement supply chain resilient strategies in order to secure the&#13;
supplies of their procurement requirements on time and keep their operations running. This&#13;
study, therefore, examined the effects of supply chain resilience strategies on operational&#13;
performance of humanitarian relief organisations in Zimbabwe during the Covid-19 period. A&#13;
pragmatic research philosophy and a descriptive survey research design were employed. A&#13;
sample of 28 supply chain professionals from humanitarian relief organisations was randomly&#13;
selected from a targeted population of 30 for the questionnaire and 25 of them responded&#13;
whereas interviews were conducted with 5 supply chain management professionals.&#13;
Quantitative data were scrutinized by means of SPSS &amp; AMOS programmes (versions 22.0)&#13;
whilst qualitative data from interview was analysed using thematic scrutiny. Structural&#13;
Equation Modelling (SEM) was used to determine the results and convergent validity of the&#13;
measurement model was tested. The study findings show that supply chain resilience strategies&#13;
have positive significant effect on operational performance of humanitarian relief organisations&#13;
during the Covid-19 period. The study concluded that, in Zimbabwe, humanitarian relief are&#13;
familiar with supply chain resilient strategies and that the supply chain resilient strategies&#13;
which were analysed have a positive and significant effect on material availability, delivery&#13;
flexibility and delivery time. The study recommends humanitarian relief organisations to be&#13;
agile in their supply chain departments, to push for cross sector collaborations and to implement&#13;
supply chain preparedness strategies as this is critical in improving their operational&#13;
performance during Covid-19 period.</text>
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                <text>Zimbabwe Journal of Business, Economics and Management</text>
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                <text>HOW TO IMPROVE THE PERFORMANCE OF STATE UNIVERSITIES: AN INTEGRATION OF&#13;
STRATEGIC MANAGEMENT AND PERFORMANCE MANAGEMENT PROCESSES&#13;
CAXTON SHONHIWA&#13;
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                <text>The paper interrogates the performance of Zimbabwean State Universities and proposes the&#13;
integration of strategic management and performance management. The contention was that&#13;
the strategic management process could not lead to high institutional performance because it&#13;
was divorced from the sphere of managing institutional performance, and the removal of the&#13;
operational staff from the strategic planning process. A constructivist paradigm was adopted&#13;
as it was viewed to be the best suited to allow the researcher to become one with participants&#13;
and ‘get’ into their psych to extract their lived experiences. A group of well-informed persons&#13;
from the target institutions was purposively identified and interviewed over some time. The&#13;
acquired data were transcribed and then analysed for meaning. The findings were that the&#13;
strategic planning process should be integrated with the performance management process. The&#13;
operational staff must be involved and participate in both processes for purposes of process&#13;
ownership and buy-in. their participation resulted in corporate objectives being cascaded down&#13;
to the operational level without their loss of meaning. The conclusion was that the performance&#13;
management process should be integrated with the strategic planning process if state&#13;
institutions were to achieve their vision</text>
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                <text>IMPLEMENTATION OF FINANCIAL RESOURCE MOBILISATION PROGRAMMES TO&#13;
INCREASE FINANCIAL SUSTAINABILITY IN ZIMBABWE’S PUBLIC UNIVERSITIES: A&#13;
PANACEA OR A PIPE DREAM?&#13;
&#13;
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                <text>MAXWELL CHIWODZA</text>
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                <text>TICHAONA MAPOLISA</text>
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                <text>BARBRA MBUYISA</text>
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            <description>An account of the resource</description>
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              <elementText elementTextId="2221">
                <text>The study sought to examine how innovative financial resource mobilisation&#13;
projects/programmes enhanced the financial sustainability of the public universities of&#13;
Zimbabwe. A combination of correlation and survey research design informed by the positivist&#13;
research philosophy were employed in the study. The unit of analysis was confined to six public&#13;
universities in Zimbabwe from which a sample of 229 respondents were selected through&#13;
systematic random sampling from an accessible population of 1 450 employees in the&#13;
respective revenue generating units and participated in the Rensis Likert scale questionnaire&#13;
survey. Quantitative data were validated using tests for normality, kurtosis and skewness,&#13;
homoscedasticity, multicollinearity, and prior power of the entire model of the study. The test&#13;
results fell within acceptable values for correlation analysis and multiple regression analysis.&#13;
Quantitative data were analysed using descriptive statistics, and inferential statistics. The&#13;
Overall regression results showed that right-tailed, was F(3,164) = 12.7208, p-value = 0.000.&#13;
Since p-value &lt; α (0.05), H0 (the null hypothesis): Innovative financial resource mobilisation&#13;
has no significant effect on the financial sustainability of Zimbabwe’s public universities, was&#13;
rejected and the alternate hypothesis accepted. It was deduced that innovative financial&#13;
resource mobilisation enhanced the financial sustainability of the public universities of&#13;
Zimbabwe. Therefore, the more the public universities implemented innovative financial&#13;
resource mobilisation programmes, the more the financial sustainability. It was recommended&#13;
that lucrative financial resource mobilisation strategies like 'grant-winning' research and&#13;
extension, provision of consultancy and advisory services, sale of merchandise in strategic&#13;
business units, bond issues financing, endowment financing, and foundations be implemented&#13;
to maintain the financial sustainability of the public universities of Zimbabwe</text>
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                <text>BOARD DIVERSITY, FIRM CHARACTERISTICS AND PERFORMANCE OF COMPANIES LISTED ON THE ZIMBABWE STOCK EXCHANGE (ZSE) (2009-2015)&#13;
&#13;
&#13;
&#13;
&#13;
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                <text>ZVINAIYE CHIMBADZWA</text>
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                <text>Many practitioners (Wilton, 2011; Abad et al., 2017; Arenas-Torres et al., 2021; Ali et al., 2022) now acknowledge that the diversity of a Board of Directors is a strength in corporate boards and the adoption of diversity in corporate boards is increasingly gaining steam as a best practice in corporate governance worldwide. Recent developments (Somathlike, 2018; Cha &amp; Jung, 2009; Saidu, 2019; Osazuwa et al., 2016; Darmadi, 2011; Bathula, 2008, Khidmat et al, 2020; Ali et al., 2022; Dedunu &amp; Anuradha, 2020) worldwide also demonstrate that the world is changing by legal writ and through moral imperatives that make boardroom diversity a critical component of sound corporate governance. The board of directors in organisations is responsible for making strategic decisions such as mergers, acquisitions, creating financial structures and executive hiring or firing. In the Zimbabwean situation, the existence of boards has not prevented scandals and economic meltdowns that remain the order of the day just like in other developing or underdeveloped countries. The response has been to institute board diversity policies that focus on independent directors who replace executive directors to reduce scandals. This study examines the impact of board diversity, firm characteristics, and performance of Zimbabwe Stock Exchange-listed companies for the period 2009-2015. The study employed the quantitative methodology to establish the impact of board diversity on the performance of thirty-five (35) firms listed on the Zimbabwe Stock Exchange using panel data collected over the period 2009 – 2015. The agency theory and the social categorisation and identification theory are the main theories that guided this study. The board diversity variables used were gender, education, and board executives. The level of board diversity was measured using the Blau (1977) index. Firm performance was measured using profitability, market share, efficiency, liquidity, and leverage. Firm size, board size, the number of years the firm has been listed on the ZSE, the firm sector such as food, financial, services, real estate and food and manufacturing were used as moderating variables in the study. The results show that gender and executive diversity were moderately diversified with mean diversity indexes of 0.32 and 0.36 respectively. Education was diversified with a mean index of 0.60. Using panel-corrected standard errors (PCSE) regression analysis, the study established that the level of board diversity has a significant relationship with firm performance. Board gender diversity was found to have a positive and significant impact on profitability as measured by returns per share and gross profit; efficiency as measured by asset turnover; market share as measured by Tobin's Q ratio and market value; and liquidity as measured by current ratio. Board gender diversity had no impact on leverage as measured by the debt-equity ratio. Board executive diversity was found to have a positive and significant impact on firm profitability and market share while it had a negative and significant relationship with market value, efficiency, liquidity, and leverage. Board education diversity was found to have a positive and significant impact on firm profitability, market share, and liquidity while it had a negative and significant impact on firm efficiency and leverage. Non-board diversity variables were also found to significantly affect firm performance. On the one hand, the major factors that promoted board diversity were firm size, liquidity, leverage, operating experience (years listed), market share (Tobin's Q), and being in the service sector. On the other hand, board size and being in the food, financial, real, industrial and manufacturing sectors negatively and significantly affected diversity. Based on the above results, the study recommended that firms should come up with board diversity-enabling policies to enhance firm performance.  However, further studies could be undertaken on individual variables to validate the study</text>
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                <text>ZOU </text>
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                <text>IMPACT OF ONLINE TAX SYSTEM ON TAX COMPLIANCE OF SMALL TO&#13;
MEDIUM ENTERPRISES IN HARARE, ZIMBABWE</text>
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                <text>Globally, tax authorities are relying on e-government-driven solutions like online tax systems to&#13;
communicate with taxpayers in settings for tax collection, administration, and compliance. The&#13;
study investigated the impact of online tax system on tax compliance among Small and Medium&#13;
Enterprises in Harare Central Business District. The objective of this study was to establish the&#13;
effect of online tax filing security on tax compliance among SMEs, to examine SMEs’ perception&#13;
towards online tax filing system and to identify the computer literacy levels of online tax filing on&#13;
tax compliance of Small to Medium Enterprises in Harare Central Business District. The study&#13;
used the survey descriptive research design in which quantitative data was gathered through self-&#13;
administered questionnaires and primary data techniques. The target population was 13000 SMEs.&#13;
A total sample size of 389 was selected as representative of the target population using Stratified&#13;
random sampling. The STATA software package was used to analyze the data collected using&#13;
descriptive statistics and regression analysis. The study found out that online tax filing security,&#13;
SMEs perception of online tax filing system and computer literacy levels of SMEs showed&#13;
significant relationship with tax compliance. From regression analysis, it was revealed that the&#13;
77.28% which explains a substantial portion of the variance in tax compliance, suggesting that&#13;
SMEs in Harare CBD have adopted the online tax filing system</text>
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                <text>EFFECTIVENESS OF CORPORATE GOVERNANCE ON THE PERFORMANCE OF COMMERCIAL BANKS IN ZIMBABWE</text>
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                <text>TENDAI JOSEPH MABVURE </text>
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                <text>BRIGHTON MAFUNDIRA</text>
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                <text>The study analysed the effectiveness of the governance within the Zimbabwean commercial banking sector. The study was based on the rationale that the Zimbabwean commercial banking sector had witnessed a negative trend in terms of return on investment. The study adopted a combination of exploratory and explanatory research designs and gathered data from 124 participants using questionnaires and interview guides. In terms of data analysis, the thematic analysis, descriptive statistics, correlation analysis and random effects panel regression was adopted with data for 12 banks for the period 2018-2020. The study revealed that effective boards can be rated based on board composition, independence and level of skill diversity. Most of the banks in Zimbabwe are using a formal two-tier structure, whereas other banks which are private owned are using a one-tier structure and others adopted the mixed tier system. The study concluded that both the size of the governing board and audit committee composition positively significantly influenced the Zimbabwean commercial banking sector.</text>
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                <text>The Zimbabwe Journal of Business, Economics and Management (ZJBEM)</text>
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                <text>IMPLEMENTATION OF FINANCIAL RESOURCE MOBILISATION PROGRAMMES TO&#13;
INCREASE FINANCIAL SUSTAINABILITY IN ZIMBABWE’S PUBLIC UNIVERSITIES: A&#13;
PANACEA OR A PIPE DREAM?&#13;
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                <text>MAXWELL CHIWODZA</text>
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                <text>The study sought to examine how innovative financial resource mobilisation&#13;
projects/programmes enhanced the financial sustainability of the public universities of&#13;
Zimbabwe. A combination of correlation and survey research design informed by the positivist&#13;
research philosophy were employed in the study. The unit of analysis was confined to six public&#13;
universities in Zimbabwe from which a sample of 229 respondents were selected through&#13;
systematic random sampling from an accessible population of 1 450 employees in the&#13;
respective revenue generating units and participated in the Rensis Likert scale questionnaire&#13;
survey. Quantitative data were validated using tests for normality, kurtosis and skewness,&#13;
homoscedasticity, multicollinearity, and prior power of the entire model of the study. The test&#13;
results fell within acceptable values for correlation analysis and multiple regression analysis.&#13;
Quantitative data were analysed using descriptive statistics, and inferential statistics. The&#13;
Overall regression results showed that right-tailed, was F(3,164) = 12.7208, p-value = 0.000.&#13;
Since p-value &lt; α (0.05), H0 (the null hypothesis): Innovative financial resource mobilisation&#13;
has no significant effect on the financial sustainability of Zimbabwe’s public universities, was&#13;
rejected and the alternate hypothesis accepted. It was deduced that innovative financial&#13;
resource mobilisation enhanced the financial sustainability of the public universities of&#13;
Zimbabwe. Therefore, the more the public universities implemented innovative financial&#13;
resource mobilisation programmes, the more the financial sustainability. It was recommended&#13;
that lucrative financial resource mobilisation strategies like 'grant-winning' research and&#13;
extension, provision of consultancy and advisory services, sale of merchandise in strategic&#13;
business units, bond issues financing, endowment financing, and foundations be implemented&#13;
to maintain the financial sustainability of the public universities of Zimbabwe.</text>
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