Journal of Economics and Behavioral Studies

Do Product Returns Distort Retail Profitability? Evidence from Transaction Data

Jose Mañana Esono Mbasogo — Sat, 04 Jul 2026 07:12:26 -0500

This study examines how product returns affect retail profitability using transaction-level data. While returns are often treated as a routine operational issue, their financial implications are not always fully captured in standard performance metrics. The analysis introduces a return-adjusted profitability framework and applies it to a multi-year retail dataset, allowing for a detailed examination of how returns influence margins across transactions and product categories. The results show that returns are generally associated with lower profitability, although the magnitude of the effect varies depending on product characteristics and over time. The study contributes to the literature by providing a practical and replicable approach to incorporating returns into profitability measurement at a granular level. It also highlights how conventional performance indicators may overestimate economic performance when transaction reversals are not explicitly considered. These findings are particularly relevant for retail environments where analytical systems are still developing and where reliance on aggregated indicators may limit the accuracy of decision-making.

Foreign Exchange Rate-Trade Balance Nexus in Sub-Saharan Africa

Patrick Kagambo John Nahabwe, Willy Rwamparagi Kagarura, Benjamin Musiita — Sat, 04 Jul 2026 07:19:09 -0500

We examine the nexus between foreign exchange rate (FER) and trade balance in Sub-Saharan Africa (SSA). We utilize balanced annual panel data for 20 SSA countries spanning 2005–2024, sourced from the World Bank. To address endogeneity, unobserved country-specific effects, and dynamic panel bias, we apply the Generalized Method of Moments (GMM) estimator. Results reveal significant persistence in trade balance, with the lagged coefficient (0.215576) indicating that about 21.6% of past trade balance conditions persist into the current period, reflecting partial adjustment and structural inertia. Crucially, FER exhibits a negative and statistically significant effect (?0.899849), implying that a 10% depreciation leads to an approximate 9% deterioration in the trade balance, ceteris paribus. This contradicts the Marshall–Lerner condition and underscores the dominance of import dependence, weak export diversification, and structural rigidities in SSA economies. We conclude that currency depreciation is counterproductive to external balance in SSA. We therefore advocate for strong and stable currencies, alongside policies promoting export diversification, domestic production, and structural transformation to achieve sustainable trade balance outcomes.

Foreign Direct Investment–Trade Balance Nexus in Sub-Saharan Africa

Kagambo John Patrick Nahabwe, Willy Rwamparagi Kagarura, Benjamin Musiita — Sat, 04 Jul 2026 07:23:05 -0500

We investigate the nexus between foreign direct investment (FDI) and trade balance in Sub-Saharan Africa (SSA). We employ balanced annual panel data for 20 SSA countries spanning the period 2005–2024, sourced from the World Development Bank. To address potential endogeneity, unobserved heterogeneity, and dynamic panel bias, we utilize the Generalized Method of Moments (GMM) estimator. Empirical results reveal that both lagged trade balance and FDI exert a positive and statistically significant influence on the current trade balance. The coefficient of the lagged trade balance (0.2617) indicates partial adjustment dynamics, suggesting that approximately 26.2% of past trade balance conditions persist into the current period. Furthermore, the FDI coefficient (0.1035) implies that a 10% increase in FDI inflows leads to an estimated 1.03% improvement in the trade balance, ceteris paribus. The findings underscore the critical role of FDI in strengthening external sector performance in SSA by enhancing export capacity, improving productive efficiency, and alleviating foreign exchange constraints. We conclude that FDI is a significant driver of trade balance sustainability in the region. We recommend policies aimed at attracting export-oriented FDI, enhancing domestic absorptive capacity through strategic investments in human capital and infrastructure, and implementing complementary trade and industrial policies to maximize FDI spillovers.

Environmental Uncertainty and Supply Chain Resilience among Manufacturing Firms in Uganda: The Mediating Role of Supply Chain Innovativeness

Sat, 04 Jul 2026 07:30:47 -0500

This study examines the relationships between environmental uncertainty (EU), supply chain innovativeness (SCI), and supply chain resilience (SCRE) among manufacturing small and medium-sized enterprises (SMEs) in Uganda. Specifically, it investigates the mediating role of supply chain innovativeness in the relationship between environmental uncertainty and supply chain resilience. A cross-sectional quantitative survey was conducted using structured questionnaires administered to 400 manufacturing SMEs located in Kampala, Wakiso, Mukono, and Jinja districts. The data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4. The results reveal that environmental uncertainty positively influences both supply chain resilience and supply chain innovativeness. Supply chain innovativeness also exerts a significant positive effect on supply chain resilience and partially mediates the relationship between environmental uncertainty and supply chain resilience. These findings suggest that manufacturing SMEs enhance resilience by developing innovative capabilities that enable them to anticipate, adapt to, and recover from environmental disruptions. The cross-sectional design limits causal inference and the ability to capture resilience development over time. Future studies should employ longitudinal or mixed-methods approaches to examine the dynamic processes through which firms build resilience under environmental uncertainty. Manufacturing SMEs should strengthen innovation capabilities by investing in flexible production systems, digital technologies, collaborative relationships, and continuous product and process innovation to improve resilience against supply chain disruptions. This study contributes to the supply chain resilience literature by integrating Resource-Based Theory and Dynamic Capability Theory to explain how supply chain innovativeness transforms environmental uncertainty into resilience.

Determinants of Local Content Participation among Domestic Firms in Uganda's Oil and Gas Sector

Samuel Mugisa, Manasseh Tumuhimbise, Bagire Vincent — Sat, 04 Jul 2026 07:36:13 -0500

This study examined the determinants of local content participation among domestic firms operating in Uganda's oil and gas sector. The study adopted a mixed-methods cross-sectional research design. Data were collected from 280 firms registered on the National Supplier Database of the Petroleum Authority of Uganda. Quantitative data were collected using structured questionnaires administered to Procurement Officers, Accountants, and National Content Officers, while qualitative data were obtained through interviews with Chief Executive Officers. Quantitative data were analyzed using descriptive statistics, Pearson correlation and hierarchical regression analysis using SPSS Version 26. Qualitative data were analyzed using thematic analysis. The findings revealed that capacity building has a positive and statistically significant relationship with local content participation (r = .501, p < .01), while firm capabilities also exhibited a positive and statistically significant relationship with local content participation (r = .417, p < .01). Hierarchical regression results further showed that capacity building significantly predicts local content participation (? = .444, p < .001), while firm capabilities also exert a positive and significant influence (? = .343, p < .001). The final regression model explained 36.1% of the variation in local content participation (Adjusted R² = .361). Qualitative findings revealed that training, knowledge transfer and access to finance enhance domestic firms' ability to participate in oil and gas activities, while production capacity, infrastructure, skilled human resources and financial resources improve firms’ competitiveness and readiness to exploit procurement opportunities in the sector. The qualitative findings corroborated the quantitative results by demonstrating that capacity building and firm capabilities are critical drivers of local content participation among domestic firms.

Trends and Development of Occupational Competency Assessment and Certification in Addis Ababa: Implications for TVET-Industry Partnership

Yekunoamlak Alemu — Sat, 04 Jul 2026 07:38:37 -0500

This study aimed to assess the Ethiopian Occupational Competence Assessment and Certification Center (OCACC), considering its mandate to improve the competency level of graduates. A descriptive survey design with a qualitative method was employed. Interview held with leaders and experts of OCACC. Then, interviews were transcribed for analysis, supplemented with field notes and documents. The study investigated occupational standard (OS) perspectives, training standard (TS), and readiness of graduates. The findings showed that a graduate's school-to-work transition (SWT) is constrained by school (supply) and out-of-school (demand) factors. Gaps were observed because of inadequate attention to cooperative training and due to the industry's low awareness and frustration during the CoC assessment. Also, there was a scarcity of experts who developed and validated assessment tools at OCACC. Regarding opportunities, a strategy and participatory system exist. Finally, policy options were forwarded to fill the gap between the existing state and what OCAC strives to be in digitalization, competency development, and TVET-industry partnership.

Tax Enforcement and Tax Compliance in Southwestern Nigeria

Thu, 16 Jul 2026 08:01:50 -0500

This study assessed the influence of tax enforcement on tax compliance in Southwestern Nigeria. A descriptive survey design was adopted. The study population comprised 1,146 NRS staff members, including tax controllers, heads of divisions, tax auditors, audit officers, and tax collector officers, all of whom play a direct role in tax auditing, enforcement, and taxpayer engagement. A purposive sample of 364 staff members was drawn from this population in Southwestern Nigeria, focusing on individuals whose roles provided them with direct insights into tax audit processes. The study focused on 360 staff members of the Nigeria Revenue Service (NRS) in Southwestern Nigeria. Data for the analysis were obtained through a structured questionnaire administered to the NRS staff. Analysis was conducted using Feasible Generalized Least Squares (FGLS). The results showed that Public Awareness and Education campaigns and Tax Rate Reduction policies, as enforcement-related strategies, had a significant positive effect on tax compliance. Legal actions, whistle-blower program and tax-amnesty instruments fail to reach significance, indicating weak or heterogeneous behavioral responses. The study concludes that enforcement strategies encompassing both persuasive/educational elements and incentive-based measures are significant drivers of improved tax compliance in the southwestern Nigerian context.

Work Team Stability and Quality of Health Care in Uganda: Evidence from Health Centre IVs in South Western Uganda

Sun, 19 Jul 2026 03:25:25 -0500

This study investigated the relationship between work team stability and quality of health care in Health Centre IVs in South Western Uganda. The study employed a cross-sectional mixed-methods design. Data were collected from healthcare workers in selected Health Centre IVs using questionnaires, key informant interviews, and document reviews. Quantitative data were analyzed using descriptive statistics, Pearson correlation, and regression analysis, whereas qualitative data were analyzed thematically. The results indicated a positive and statistically significant relationship between work team stability and quality of health care (r = 0.440, p < 0.01). Regression analysis further showed that work team stability significantly predicted quality of health care (? = 0.352, p = 0.003), accounting for 19.4% of the observed variation in quality of health care (R² = 0.194). The study contributes empirical evidence on the relationship between work team stability and quality of health care in public Health Centre IV facilities in Uganda. It demonstrates that workforce stability is an important organizational factor associated with improved health care quality and provides context-specific evidence to support workforce management and health policy interventions in Uganda.

Does Job-related Affective Wellbeing Differ Across Bio-characteristic Determinants in the Congolese Higher Education Sector

Kenshune J. Mfiri, Lutete Christian Ayikwa — Fri, 24 Jul 2026 09:45:17 -0500

Psychological and emotional health are believed to impact employees’ productivity and well-being. Hence, promoting the latter within workplaces by implementing proper policies, whilst adapting to the nature and strength of its relationship with bio-characteristic determinants, as well as profile groups’ disparities, guarantees both employee wellness and organisational performance. A total of 948 higher education employees, representing three socio-professional categories, completed a Job-related Affective Wellbeing Scale (JAWS), which included a profile section for those who volunteered to participate in the study. In addition to descriptive statistics, Pearson product-moment correlation, t-test, and ANOVA were also used to answer the research study’s questions. The study revealed that Congolese higher education staff were in good mental and psychological health. Gender correlated positively with depression and anxiety. Likewise, age correlated positively with depression but associated negatively with enthusiasm. Women appeared to be more likely than men to experience depression and anxiety disorders. Younger participants reported significantly higher mean levels of depression than older participants, who displayed more enthusiasm. Master's degree holders were more enthusiastic than those who held a bachelor’s degree. Higher education staff who live alone are more depressive and more anxious than those who are legally married and also appeared to experience less comfort at work than those who are legally married. Those staff member participants who are legally married were less enthusiastic than those who live with a partner without any legal matrimonial bond. Academic staff appeared to be more anxious than both administrative staff and scientific staff participants. Proper well-being policies must be implemented that adapt to staff members’ gender, age, marital status, level of education, and socio-professional categories, as correlation disparities were observed in this regard

The Moderating Role of Health Centre Characteristics in the Relationship between Psychosocial Work Environment and Quality of Health Care in Health Centre IVs in South Western Uganda

Sun, 09 Aug 2026 03:06:34 -0500

This study examined the moderating role of health centre characteristics in the relationship between psychosocial work environment and quality of health care in Health Centre IVs in South Western Uganda. The study adopted a mixed-methods cross-sectional design grounded in a critical realist philosophical orientation. Data were collected from 35 Health Centre IVs in Southwestern Uganda, involving 238 healthcare workers, 172 health service recipients, and six District Health Officers. Quantitative data were analyzed using descriptive statistics, Pearson correlation analysis, hierarchical regression, and Structural Equation Modelling (SEM), while qualitative data were analyzed using thematic content analysis. Pearson correlation analysis revealed a positive and statistically significant relationship between psychosocial work environment and quality of health care (r = .496**, p < .01). SEM results indicated that psychosocial work environment was positively and significantly associated with quality of health care (? = .507, p < .001), while health centre characteristics were also positively and significantly associated with quality of health care (? = .161, p < .001). More importantly, the interaction between psychosocial work environment and health centre characteristics was positive and statistically significant (? = .235, p < .001), indicating that favorable health centre characteristics strengthened the positive relationship between psychosocial work environment and quality of health care. These findings suggest that improving workplace conditions alone may not achieve optimal service quality unless supported by favorable organizational and structural conditions within Health Centre IVs. This study extends the literature by demonstrating that health centre characteristics significantly moderate the relationship between psychosocial work environment and quality of health care.