Browsing by Author "Chalu, Henry"
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Item Capital markets reforms and its influence on financial reporting in Tanzania(University of Dar es Salaam, 2001) Chalu, HenryAmong the steps taken towards reforming the economic policy in Tanzania is the establishment of capital markets. This paper examines and appraises the financial reporting practices in the country after the introduction of the capital markets. In examining the influences of capital markets reforms the study was conducted to answer the research questions like disclose more information after the introduction of capital markets; are companies' disclosures more timely after the introduction of capital markets; do companies produce a more reliable information after the introduction of capital markets than before; and does the introduction of capital markets lead to the changes in the accounting policies. In order to answer the above questions financial reports of 12 companies (listed and unlisted) from 1996 to 1998 were collected. The financial reports were examined through information disclosure index, mandatory and voluntary one. Mandatory were constructed from CMSA and NBAA disclosure requirements while voluntary was the results of the questionnaire administered and interviews to the security dealers and brokers; timeliness, type of the auditor opinion they have received and the changes in the accounting policies. The research found that there were no significant differences with respect to the extent of disclosure, timeliness, the type of auditor opinion and changes in the accounting policies made before and after the introduction of the capital markets. The conclusion reached here is that capital markets reforms have not improved the quality of the financial information which the investors receive through financial reports.Item Dimensions and determinants of accounting information systems performance in local government authorities in Tanzania(University of Dar es Salaam, 2010) Chalu, HenryThis study was conducted in the east Usambara Mountains in three villages namely Misalai, Shambangeda and Kwatango to assess the policies and institutions governing tree management on outside protected areas. Primary and secondary data were collected using quantitative and qualitative methodologies, i.e. ten percent of households were drawn in each village for household interviews. SPSS and Microsoft excel were used in data analysis and presentation. Farmland tree management outside protected areas is controlled by existing policies and institutions. The decision to plant trees or not and conservation of on farm national trees is guided by village bylaws as well as national policies (Forest Policy, Agriculture Policy, and Environmental Policy). The permit to harvest on farm trees has to be granted by the village council as per existing bylaws. Almost all households have trees on farm, the average number of trees per acre per household is 6, however the difference is the type of species There is a significant relationship between status of land use and ownership systems, dependency on forest resources and the link of farmland trees with biodiversity conservation and livelihood diversification. There are different constraints to tree management such as inconsistencies in agriculture and forest policies, the existence of parallel administration in forest governance between the Ministry of Natural Resources and Tourism (MNRT) and the Prime Minister's Office, local Government. Moreover constraints are also brought by unreliable market on tree products Further the study provides suggestions for improved coordination on farmland trees management.