Taxation plays important role in the development of every economy as well as the growth of Small and Medium Enterprises (SMEs) therefore the study aimed at examining “the effect of the taxation on the performance of Small and Medium Enterprises in Uganda.” To achieve this purpose, specific objectives of the study were developed to: determine the extent to which tax compliance influences the performance of SMEs; establish the influence of tax rates on the performance of SMEs; and determine the effect of tax incentives affect the performance of SMEs. The study adopted the descriptive study design based on the quantitative and qualitative approaches. The study population targeted registered SMEs in Nakawa was used to select a sample size of 250 SMEs using simple random sampling. Data were collected using the self-administered questionnaire and interview guide. The Statistical Package for Social Sciences (SPSS) was used to analyze quantitative data while qualitative data were analyzed using thematic analysis. The study findings showed that tax compliance has a statistically significantly moderate positive effect on the performance of SMEs since p - value (.000) is less that the significance level and the correlation coefficient (0.689). Tax rates have a statistically significant strong positive effect on the performance of SMEs since p – value (.000) is less that the significance level and the correlation coefficient (0.689). Tax incentives have a significant strong positive effect on the performance of SMEs, since the p – value (.000) is less than the significance level and the correlation coefficient (0.776). The study concluded that tax compliance, tax rates, and tax incentives have a statistically significant positive influence on the performance of SMEs. The study recommended that; strengthening the system of taxation through having a simplified system of taxation that can support SME tax payers to meet their tax duties; designing effective tax rates that are not based on the taxable profits as demarcated in the law but on an economic measure which includes the impact of the tax base; strengthening tax incentives to support infant small and medium firms so as to stimulate the performance of SMEs in the economy lastly the study implications indicated that If the SMEs are not levied a lower amount of tax the will be unable to invest and survive in the economy therefore reducing their growth.

This research paper is aimed at interrogating the efficacy of the current legal regime governing juvenile justice vis-à-vis the non-legalistic Afrocentric approach that seeks to hand down juvenile justice basing on the typical African style of “spare the rod and spoil the child”. It should be noted that juvenile justice in Uganda is served in accordance with Eurocentric and common law principles that seek, inter alia, to treat every child in contact with the law with gloves or soft hands. This is however more in law books than in actual practice. As a result, juvenile justice still remains a challenge. This study therefore seeks to suggest the need to handle juvenile justice through an Afrocentric approach that looks at discharging juvenile justice obligations in a manner that is not alien the African way of looking at juvenile justice.

The existence of legal frameworks addressing domestic violence in Uganda presumes that victims readily access them for help. However, the reality is that victims of domestic violence encounter various socio-cultural challenges which make them decide whether or not to use the available legal and institutional frameworks to get remedies for the violence they suffer. The law as it is, offers a strait jacket solution of ―Report-Prosecute-Punish‖ which may not provide concrete solutions to these victims of violence since different women have varying complexities in their intimate relationships. As a result, these women decide to die silently or adopt the non-formal reporting mechanisms and this has resulted in the under reporting of domestic violence cases in the national statistics. The study sought to establish the determinants of domestic violence reporting culture among the rural women in Kabale Municipality and adopted a qualitative study that deployed a descriptive research design to adequately capture in-depth information about experiences of domestic violence. Using interviews and Focus Group Discussions the researcher was able to collect data from a total of 23 Respondents who were purposively selected. The data was analysed by coding themes which were relevant to the research objectives, using NVIVO Version 10. Ethical principles were followed in this study for instance the anonymity of the respondents was highly respected. The findings revealed that the legal and institutional frameworks for protection against the Domestic Violence exist such as the Local Council Courts, Family and Children‘s Court as well as other institutions like the Probation Office and Police. However, the study revealed that Victims of domestic Violence prefer to report to acquaintances who include friends and relatives‘ legal parties such as their lawyer colleagues, Legal Aid Clinics and FIDA and society leaders such as the NGOs and the religious leaders. On the other hand, the main challenge that the victims face with regard to reporting were; Untrustworthy Parties, Personal Concerns, Esteem Issues all of which inhibit the women from reporting the violence. Further, the socio-cultural factors that negatively affect the reporting culture of domestic violence cases were categorised as; Cultural Norms, Illegal Marriages, Financial Hardships and Number of children born. In light of the findings, various recommendations were presented such as the need for awareness drives to be done annually by the local area leaders and the religious leaders so that they can sensitise communities about the dangers of domestic violence. These drives should be done in the local languages and the social media platforms accessible to all people such as the local radio stations. The Domestic Violence Act, 2010 needs to be interpreted in local languages so that the people know about this law that criminalises domestic violence. The need for establishment of shelters, economic empowerment and ensuring that these shelters are equipped with financial resources and counselling services among others were recommended.

Intimate Partner Violence (IPV) refers to behaviour by either a current or former intimate partner that results into physical, sexual, psychological or economic harm, including acts of physical aggression, verbal abuse, sexual coercion, reproductive coercion, and other controlling behaviours. IPV remains a significant global public health issue and is a direct violation of the women’s human rights and exists in all settings and among all religious, cultural or socioeconomic groups. The objective of the research study was to assess the effect of IPV on maternal, foetal and neonatal outcomes of pregnancy and roles of health workers in regards to IPV in Moyo General Hospital. A prospective cross-sectional design which used structured questionnaire and review of previous record was used for collecting data for this study. The study sample size consisted of 80 women attending antennal clinic who delivered within the period of study and those attending postnatal services in Moyo General Hospital. Also, a total 20 health care service providers consented to part take in the study. Data was coded using excel, then manually analysed and entered into a computer-based system. The analyzed data was presented in form of tables, bar graphs and pie charts. Results showed that 66 (83%) had experienced IPV during pregnancy out of the total number of 80 respondents. The most common forms of partner abuse experienced included psychological /emotional abuse (54.5%) and physical abuse (28.9% which posed the risk of premature rupture of fetal membranes (28.8%) and preterm labor (16.7%) during pregnancy with consequence of caesarian section (25.5%). The most common complications after delivery were lactation problem (56.1%) and puerperal pyrexia (16.6%). The major fetal and neonatal risks of IPV were premature delivery (34.8%), low birth weight (22.7%) and prenatal death (10.1%). This study highlighted how IPV influences pregnancy outcome and found that IPV had devastating effects on maternal, foetal and neonatal outcomes and also related the roles of health care service providers in regards to IPV. The study result concluded that IPV during pregnancy caused adverse maternal and fetal outcomes. Based on the findings, it was recommended that women should be empowered educationally and financially, and done routine screening for violence and follow up of victims of violence by health care service providers.

Background: Coronavirus disease 2019 (Covid-19) pandemic has affected more than 200 million people causing loss of life and livelihood across the entire world. This accelerated the development of Covid-19 vaccines. Data from various scholars has it that, Covid-19 vaccines are both safe and efficacious. Despite this fact, low uptake has been reported as a serious issue in normal and humanitarian settings. Therefore, this research investigated levels of Covid-19 vaccine uptake and factors associated with low Covid-19 vaccine uptake among adult refugees towards the Covid-19 vaccine in Kyangwali, Kikuube District. Aim: To assess the level of Covid-19 vaccine uptake among adult refugees (18 years and above) in Kyangwali refugee settlement -Kikuube district mid-western Uganda. Methods: It was a mixed methods cross sectional study where 538 respondents were interviewed in June 2022. Multi-stage sampling was used to select respondents of 18 years and above at the time of the visit. A questionnaire was used to collect information on factors that are associated with low Covid-19 vaccine uptake and uptake levels. A key informant interview guide was used to collect information on the interventions to uptake of Covid-19 vaccine. Quantitative data was entered into an excel sheet and later analysed using SPSS software whereas qualitative data was transcribed and later coded into meaningful information. Chi-square tests were done at bivariate analysis to establish if there was a significant relationship between all independent variables and the dependent variable. Multivariate binary logistic regression was done at multivariate level of analysis for all those factors that had shown an association at bivariate level. Odds ratios were used as the measure of association with corresponding 95% confidence intervals. Results: About 39.2% of adults in Kyangwali had not taken Covid-19 vaccine. Findings confirm adverse events following immunization (AEFI), mistrust of authority and perceived severity of Covid-19 symptoms are factors which were statistically significantly associated with refugees not taking the Covid-19 vaccine in Kyangwali refugee settlement. The main vaccine uptake interventions identified through key informant interviews included, proper dissemination of data in line with Covid-19 vaccination, maximized awareness creation across the refugee settlement, continued mobilization, stocking vaccines, stocking vaccine cards and routine vaccination, facilitation of health workers and health education. Conclusion. A relatively big proportion (39.2%) of adult refugees in Kyangwali refugee settlement had not vaccinated against Covid-19 and factors, adverse effects following vaccination, mistrust in Authority and perceived severity of Covid-19 symptoms were the factors associated to low Covid -19 vaccine uptake in Kyangwali refugee settlement. Keywords: Factor, Corona Virus 2019, Vaccine, uptake, Refugee