International Journal of Engineering and Management Research

The State of Income Tax on Rent in Zambia: The Way Forward

Muziya Mutungwa — 2024-04-02

The aim of the study was to develop a framework of measures that could be employed by The Zambia Revenue Authority (ZRA) to increase revenue from house rentals. A qualitative phenomenological study involving ZRA staff was employed. Data was collected using in-depth interviews and future search conference techniques (presentations, discussions at plenary sessions and document review). Data was analysed using modified content analysis which has an extension of Katherine Charmaz’s Constructivist Grounded Theory. In this sense, the research focused on the meanings attributed by the participants to the research phenomenon and in this case Rental Income Tax. The main findings in this study are that the quantum of the tax that is remitted by the tax payer was based on a self-assessment estimate principle. ZRA did not assess property, not even the lease agreement to ensure that it received a commensurate quantum of the Tax. As from January 2022, the authority changed the Income Tax Rental (ITR) liability which initially was placed on the tenant to the landlord. The landlord as an income earner is now mandated to remit the rental tax as Rental Income Tax (RIT). There are several barriers that influenced tax compliance including the low tax knowledge by the citizenry, the perception of equity and fairness, low citizenry tax education, cultural factors where the citizenry are not committed to pay taxes, tax under-declaring and poor record keeping. Following a change in targeting tenants to landlords, the month-on-month income figures for the tax from the time it was changed, self-withholding tax in 2023 has increased. The study concludes that RIT is not being paid as expected because there are barriers on the tax payer’s and ZRA sides. There are a number of viable ways that have been proposed to break ground as far as reaching out to all landlords. This tax collection system should be imposed in general and evenly. This principle of justice must always be upheld and used as an absolute requirement for tax collectors to achieve prosperity in society.

Exploring Factors Influencing the Financial Success of Public and Private Life Insurers in India

Spoorthy Reddy M — 2024-04-02

Purpose - This research aims to comprehensively explore the factors that impact the financial success of commercial & public life insurers in India. Going beyond conventional metrics, the study incorporates non-monetary indicators such as client centric, growth, and social value. It also delves into often overlooked external factors impacting insurance companies and considers the differences in the functioning of commercial & public life insurers.
Design/Approach – This research adopts a systematic sampling framework, selecting 10 life insurance firms, which comprises the state-owned giant Life insurance corporation of India (LIC) as well as, nine commercial insurers. Data is collected over a five-year period (2015-16 to 2019-20) from various secondary sources, including published literature, annual reports, and regulatory documents. Both descriptive and hypothesis testing including multiple linear regression and correlation analyses, are employed to assess the significance of cash flow/ liquidity, leverage, solvency and workforce size on financial performance.
Findings -Descriptive statistics highlight variations in mean values among the selected variables, emphasizing their significance in determining financial performance. Correlation analyses reveal weak associations among variables, while regression analysis indicates that current ratio and size significantly impact profitability. Notably, public and private insurers show differences in Return on Equity and Expense Ratio, while no significant difference exists in Return on Assets.
Research Limitations – While the study has valuable contribution, it’s important to consider its limitations. The analysis relies on secondary data, and the sample size, though systematic, is relatively small. Additionally, the study’s findings may not be applicable to life insurers in other regions due to its focus on India.
Practical implication- The findings provide actionable insights for practitioners in the insurance industry,
offering guidance on enhancing profitability through attention to liquidity and workforce size. The findings identify the key drivers of profitability for life insurers in the current market. Regulatory bodies can leverage these insights to foster a healthy competitive environment in Indian life insurance companies.

Personal AI Companion Voice Assistant

Keshava Gowtham NS — 2024-04-02

This paper presents the design and implementation of a personal AI companion voice assistant leveraging the ESP32 microcontroller platform. The system incorporates advanced AI algorithms for natural language processing and voice recognition, enabling intuitive user interaction. Through seamless integration with smart devices, the assistant enhances user experience while prioritizing data privacy and security. The project contributes to the evolution of IoT technologies by offering a personalized and intelligent voice assistant solution.

Visualizing Bibliometric Networks on Green Advertising Literature: What we know and what we do not know

Prithvi Natesan Paulraj GS — 2024-04-03

This article aims to perform a bibliometric analysis of the extant research in the area of green advertising to identify the dominant themes and research gaps in the said area. For the purpose of the study, 220 articles were sourced from the Scopus database after running a search query using designated keywords. This study examines the literature on green advertising over the last few years and reviews the published documents using VOSviewer software. While shortlisting the research articles, open-access articles, conference papers, and papers written in other languages were discarded. The study shows the key research trends in the area of green advertising, in terms of parameters like co-author analysis, keyword analysis, country analysis, and organizational analysis. Journal of Advertising, International Journal of Advertising and Sustainability are the leading journals publishing papers in the area of green advertising. China, the United States, and Korea play a major role in research on this topic, with the highest number of corresponding authors coming from these three countries. The findings provide useful insights to academicians in terms of directions for further research that needs to be done.

Hospital Management using Gin Framework

Sona S — 2024-04-04

The ever-evolving landscape of healthcare necessitates the development of efficient Hospital Management Systems (HMS) to optimize operational workflows and facilitate superior patient care. This paper introduces the design and implementation of an HMS using the Gin Framework, a lightweight and versatile web framework tailored for the Go programming language. The proposed HMS encompasses essential modules, such as patient registration, appointment scheduling, electronic health records (EHR), inventory management, and billing. Leveraging the Gin Framework's performance-oriented architecture, the system aims to streamline administrative processes, improve communication among healthcare professionals, and elevate the overall quality of healthcare services. The Gin Framework serves as the underpinning technology for the web application, offering a robust and scalable foundation. Through the utilization of RESTful API endpoints, the system ensures seamless integration with external services and devices, emphasizing interoperability and future scalability. Key functionalities of the HMS include user authentication, role-based access control, real-time updates, and a user-friendly interface. The implementation adheres to industry best practices, prioritizing security, data integrity, and compliance with healthcare standards. System evaluation involves comprehensive usability testing, performance analysis, and feedback solicitation from healthcare professionals and administrators. Results indicate that the HMS developed with the Gin Framework meets the requirements of a contemporary healthcare environment, delivering efficiency gains, improved data accuracy, and enhanced communication. In conclusion, this paper showcases the feasibility and efficacy of employing modern web frameworks, specifically the Gin Framework, to develop scalable and feature-rich healthcare management solutions. The proposed HMS contributes to ongoing efforts to enhance efficiency and quality in healthcare services, serving as a foundation for future advancements in hospital management technology.

Examining E-Government Procurement System Adoption by Procuring Entities in Zambia

Chabilo Bubala — 2024-04-05

While various African countries, including Zambia, have embarked on the journey of implementing electronic procurement, the full potential of the E-Government Procurement System remains largely untapped, even after its introduction in July 2016. Most Procuring Entities continue to favor manual tendering methods, despite training efforts by the Zambia Public Procurement Authority (ZPPA). This study set out to examine the level of adoption of E-Government Procurement (E-GP) systems by Public Procuring Entities (PEs) in Zambia, identifying the factors affecting adoption of the system using the Technology Acceptance Model (TAM), managerial imperative and organizational imperative. The study also sought to identify how E-GP influence procurement performance. The study employed an exploratory and descriptive research design where 100 questionnaires were administered to purposively sampled Procuring Entities in Lusaka Province. The data collected was analyzed using tables, graphs and charts. The study revealed that E-GP adoption in Zambia remains low, with only 33.33% of PEs currently utilizing the system and the E-GP system in Zambia lacks essential E-procurement tools which hampers its full integration with other online platforms. The study further identified that lack of internal staff skills, technology challenges, resistance to change, and insufficient management support influence the use of the system. Further, the study revealed that E-GP enhances transparency, reduces corruption, and improves procurement efficiency. Therefore, the researcher recommends investing in developing Database Administrators, full integration of the system with other organization systems, ZPPA should completely stop giving deviations to PEs seeking deviation from the use of the system, employ effective Change Management and address technological challenges especially in rural areas.

NAGJUA– INNOVATIVE LANDSCAPE, AFFORDABLE LUXURY A Real -Life Case Study on Real Estate Giant- Nagjua Developers

Shubham Soni — 2024-04-09

In India, the real estate sector ranks as the second-highest employment generator, following the agriculture sector. The Indian real estate market is expected to grow to Rs. 65,000 crore (US$ 9.30 billion) by 2040, with a projected market size of US$ 1 trillion by 2030. The real estate sector comprises four sub-sectors: housing, retail, hospitality, and commercial, and is globally recognized as a key economic driver. Government initiatives, such as the Smart City Project, aim to encourage development in the real estate sector, offering opportunities for companies. This Case Study talks about the Real Estate Industry with special reference to NAGJUA developers at Silvassa. The real estate sector in the Silvassa and Vapi region has experienced significant growth driven by industrial expansion and proactive government initiatives. Nagjua, a key player in the local real estate market, is renowned for its luxurious residential properties and commitment to ecologically sustainable projects. The Nagjua Group, established in 2005, showcasing a journey characterized by strategic decision-making, visionary leadership, and a commitment to creativity and innovation. This case highlights the dilemma faced by the company and potential solutions to the dilemma.

A Study of the Effect of Monetary Policy and International Reserves on Zambia’s Economic Growth

Richard Mukelabai — 2024-04-10

The objective of this study was to determine the effect of monetary policy and international reserves on economic growth in Zambia using annual time series data from 1980-2022. A number of studies have been carried in Zambia on the effect of monetary policy on Zambia’s economic growth. Therefore, the study sought to determine the effect of monetary policy and international reserves in Zambia. The variables included in the study were GDP growth (GDPTH) as the dependent variable and International reserves (FXR), exchange rate (EXR), interest rate (IR) and inflation (INF) as independent variables. Data on these variables was obtained from World Bank. The study employed a research design by using the method of ARDL analysis, the data was entered in the software package stata which was used to perform the ARDL model to estimate the long and short run relationship between the dependent variable and independent variables. The ARDL bound test was used to analysis cointegration and long run relationship and the ECM was used for analyzing short run relationship. The results showed that cointegration was there and there was a long- run relationship, all the variables were discovered to have a statistically significant in the long-run. Exchange rate and inflation have a statistically significant negative impact on economic growth in Zambia in the long- run while exchange rate is insignificant in the short-run. Interest rate and international reserves have a statistically significate positive impact on economic growth in Zambia while interest rate is insignificant after in second lag in the short run. Diagnostic test for serial correlation (Breush-Godfrey serial correlation LM test), normality (Jarque-Bera), heteroscedasticity (Breush-Pagan-Godfrey test) and stability (CUSUM-of-square test) were conducted to evaluate the estimated model. The study found that the estimated ARDL model could provide information on the behaviour monetary policy and international reserves’ impact on Zambia’s economic growth. The study recommended diversification of international reserves, exchange rate management, interest rate policies and inflation targeting.

IoT Based Real Time Applications: Smart Irrigation in Agriculture

Praba. R — 2024-04-12

By automating farm tasks, the agricultural sector can go from being manual and static to intelligent and dynamic, increasing productivity while requiring less human oversight. This study suggests an automated irrigation system that uses automatic watering to monitor and maintain the appropriate soil moisture content. The control unit is implemented using the Arduino Uno platform and microcontroller. The system makes use of soil moisture sensors to determine the precise moisture content of the soil. This number helps the system to use the right amount of water, preventing over- or under-irrigation. Farmers are informed of sprinkler status with the usage of IoT. The system makes use of soil moisture sensors to determine the precise the content of the soil. This number helps the system to use the right amount of water, preventing over under-irrigation. Farmers are informed of sprinkler status with the usage of IOT. This method saves labor as well as water. Using this strategy, water delivery will be based on crop the soil moisture sensor is designed to identify moisture for this independent system, and the ESP8266 Wi-Fi will receive the result.

Polarization Insensitive Ultra-Wideband ITO Coated PET Based Metamaterial Microwave Absorber

Krishangopal — 2024-04-15

In this paper, an ultra-wideband compact flexible polarization-insensitive metamaterial microwave absorber is proposed. Transparent PET (polyethylene terephthalate) was used as the dielectric substrate and ITO (indium tin oxide) is used as the conductor for the air and metamaterial structure. The intended absorber provides above 90% absorption in the range of 8.28 GHz to 17.18 GHz under normal incidence. The designed absorber exhibit 80% absorption at oblique angles of incidence. The unit cell size of designed absorber is 0.51λ × 0.51λ w.r.t the center frequency of absorption band. In addition, the designed structure is polarization insensitive absorber as it exhibit the same absorption performance in both TE and TM polarization under the normal incidence of the electromagnetic wave. The study was carried out as a simulation in the HFSS simulator. The results obtained were compared with other reference studies.

A Study of the Effect of Firm Size on the Financial Performance of LuSE Listed Companies

Pumulo Maila — 2024-04-19

The Zambian Economy has gone through various financial changes in the recent past. The economy is a growing economy with great potential to expand to great heights. The Lusaka Stock Exchange (LuSE) plays a crucial role in how the economy is faring. Although it has been recording poor liquidity rates, it has since listed a total number of 24 firms since inception. These firms, their size and performance play a crucial role in understanding how both internal and external functions are aligning. The size of a firm has proven to be an important characteristic especially in these modern times where competition is at its all-time high. The research aimed to investigate this topic and determine what models, policies or procedures different sized firms should undertake in-order to survive. The main objective of this study was to evaluate if there a relationship between firm size and financial performance. The target population of this study was all the firms listed on the financial sector of the Lusaka Stock Exchange. The data collected spanned a period of 10 years- from 2012 to 2022. The three independent variables; total debt, total assets and total number of employees measured firm size while the dependent variable- Return on Assets (ROA), measured financial performance. The relationship between the independent variables and the dependent variable were found to be all statistically significant in the long run. However, total assets were found to be statistically insignificant in the short run. The study therefore concludes that firms with more assets, more employees and less debt are more likely to enjoy greater financial profitability in their long run periods. This implies that a positive relationship is expected between the size of the firm and the profitability levels. The association between the two is positive when ROA is employed as the proxy for firm performance.

Wireless Control System for A Smart Robot

Shrikanth Shirakol — 2024-04-24

This paper delineates the development of an Android mobile application tailored for manual control of a robot vehicle via wireless Bluetooth technology. The application prioritizes user interaction through both visual and voice-based commands, offering a versatile control interface. Through the graphical interface, users can actively monitor the robot's proximity to obstacles, facilitated by an integrated ultrasonic sensor positioned at the robot's front. The necessity for a mobile robot prototype based on a differential gear system was paramount to the application's evolution. The project's core objective lies in achieving precise control through voice commands, employing an Android application integrated with a microcontroller. The seamless connection between the Android app and the robot vehicle is established through Bluetooth technology, granting users control via on-screen buttons or spoken commands. A preliminary preparatory session is integral to ensuring the smooth operation of the robot, with a dedicated code employed for instructing the controller effectively. This innovative amalgamation of innovative technology and user-friendly control mechanisms holds promising applications across various domains, from industrial automation to assistive technologies, underscoring the project's potential for real-world impact.