UNIVERSITY OF ZIMBABWE

THIS INDUSTRIAL ATTACHMENT REPORT WAS SUBMITTED BY CHIGWEREMBA TOVERENGWA (R083020T).

IN PARTIAL FULFILLMENT OF THE REQUIREMENTS OF HONOURS IN BARCHELOR OF BUSINESS STUDIES DEGREE IN MARKETING (HBBS: MARKETING).

PERIOD

01 SEPTEMBER 2010 TO 31 JULY 2011.

DATE

30 JUNE 2011.

FACILITATED BY ZIMBABWE REVENUE AUTHORITY.

DEDICATION Given the amount of all sorts of invaluable support they put on me, nothing can curtail me to undoubtfuly dedicate to them this work born out of persistence and hardwork. Among the concerned include above all, the mighty God in Jesus name, my mother, brothers and my fellows.

Acknowledgements I would want to give maximum thanks to my manager Mrs. Chitepo, supervisor Mr. Tonongei, stores officer Mr. Takaidza, stores assistants Mr. Dyirakumunda and Mr. Magwaza, commerce chairman faculty Mr. Gumbe, industrial liaison officer Mrs. Masimira.further thanks can be given to Mr. Mukandatsama, Mr. Nyarugwe, Mr. Taimu, and Mr. Muhenyeri who played a pivotal role in this exercise.

Table of Contents

SECTION Foreword Acknowledgements Historical Background of the Company Nature of the Industry Products and Services Offered Mission and Values of the Company .Organizational Culture Organogram Company and Society Connections Expectations and Realities Challenges encountered Aspects learnt Work Practice and Relevance Comments and Recommendations Conclusion

PAGE 3 4 5 7 9 12 16 18 19 22 29 33 35 41 45

FOREWORD

In accordance to the Curriculum of the study that a student must be involved in practical work in order to be able to apply theoretical concepts this is hereby a comprehensive analysis of my work related period at [ZIMRA] Zimbabwe Revenue Authority. This report outlines the various duties that he has covered from September last year to July this year. It outlines his roles in the Administration department at ZIMRA Kurima House under head office administration in relation to regions. He is a student studying Honors in bachelor of business studies in marketing at the University of Zimbabwe currently in his third year.

Third year Business s are required to undergo a work related learning course better known as Industrial attachment. This assists in equipping students with hands-on experience so that they will not face challenges when it comes to practical application on what they could have learnt. This report therefore serves as an assessment and evaluation of the effectiveness of Industrial Attachment to Undergraduate students. The report therefore serves to furnish on the activities she underwent during his. + Third year course at ZIMRA. The attachment course offered me an exposure to professionalism and an opportunity to apply theory to practice. The training was rigorous and hands-on oriented thereby enabling me to think on a wider dimension. Contained in this report is a look at the organizations formation, structure and division, the relationship between the organization and society. The student has also directed his focus on the duties and responsibilities in the organization as well as the skills gained. Looked at the authority s divisions and departments including their basic functions and responsibilities. On the same note she has also presented the organizational structure of ZIMRA Administration. Also contained in the report is a look at the authority s social responsibility drive, the activities that the

student was exposed to, and the relationship between the practical aspect and the theoretical part of it. The student also looked at the skills that she gained out of the work related learning process

ACKNOWLEDGEMENTS

The writer wants to express heartfelt gratitude to Mr. P Shoko her supervisor, mentors Mrs. Shoniwa and Mr. Ndemera for granting her the opportunity to experience the real work situation at their organization. It has been a real pleasure to work under the guidance of such a professional team who played managerial, motherly and fatherly roles. Furthermore, the writer wants to thank her colleagues for being cooperative and selfless as they managed to work as a team and tackled many complex problems together. The university has done a great job in granting them the opportunity to go into the industry and experience the real world of business. Her family has been supportive in every way possible and she wants to congratulate them for a job well done. Above all, her gratitude goes to the Almighty (Jesus Christ) who is the Author and Finisher of life.

CHAPTER 1
INTRODUCTION

ZIMRA is a revenue generating parastatal which reports to the ministry through the board of directors .it falls in the commercial sector .ZIMRA collects revenue on for the central government through value added tax ,pay as you earn, presumptive tax and the road toll fees to mention some of the revenue collection methods. ZIMRA structures its operations functionally and geographically. It has thirty nine stations country wide, eight direct report and five regions headed by regional managers who reports to the commissioner operations.

HISTORICAL BACKGROUND

HISTORICAL BACKGROUND The Zimbabwe Revenue Authority {ZIMRA} became effective in January 2001 as a successor organisation to the then Department of Taxes and the Department of Customs and Excise following the promulgation of the Revenue Authority Act [Chapter 23:11] on February 11, 2000. ZIMRA was born out of Government s realisation that an efficient revenue generating mechanism is central to the economic development of the Nation. Statutory Instrument No. 21B of 2001 fixed January 19, 2001 as the date on which the Revenue Authority Act became operational. It also became the date on which the first Revenue Board of Directors was appointed. The Commissioner General, Mr Gershem T Pasi, was appointed on May 1, 2001 and ZIMRA became fully operational on September 1, 2001 with the two former departments of Taxes and Customs and Excise ceasing to exist on August 31, 2001. Since then, ZIMRA has grown at a tremendous pace and has put in place client-centric strategies for the convenience of the transacting public. In an effort to improve its operations, more stations (both permanent and temporary) have been opened nationwide. New border posts have also been opened since 2001 and these include Mphoengs, Sango and Maitengwe while Chirundu is now a one stop border post under the auspices of the Common Market for Eastern and Southern Africa (COMESA). Operational hours at ports of entry/exit have also been increased and a case in point is

Beitbridge Border Post which is now operational for 24 hours. The Authority recently introduced fully functional Large Clients Offices (LCOs) to administer large clients in a personalised way. ZIMRA has put in place measures to thwart smuggling which is prejudicing the fiscus of revenue and posing health risks to our society. By adopting various strategies that include use of scanners, border patrols, post-importation audits, client awareness programmes, and cargo monitoring; among others, the Authority has made an imprint in fighting underhand dealings. Strides have so far been made in embracing information and communication technology as part of the Authority s efforts to modernise Tax and Customs operations. The introduction of ASYCUDA World and scanners at some stations to expedite Customs clearance is a case in point.

ZIMRA now has a fully functional in-house training centre whose goal is to impart skills to our officers. In conjunction with the National University of Science and Technology (NUST), ZIMRA set up a Bachelor of Commerce degree in Fiscal Studies and the first batch of graduates graduated in October 2010,.

Through its advisory role to the Government of Zimbabwe on fiscal matters, various fiscal reforms aimed at broadening the tax base have been successfully introduced and these include Presumptive Tax, Value Added Tax (which replaced Sales Tax) and Self Assessment of Income Tax. The organisation has also courted the confidence of the Nation and is responsible for collecting Road Tolls, Royalties on Minerals, and has been appointed, by the Motor Insurance Pool of Zimbabwe in conjunction with the Ministry of Transport, Communication and Infrastructural Development, as the sole agent for the issuing of Road Traffic Act insurance policies and collecting premiums thereon for all foreign registered vehicles entering Zimbabwe and foreign destined vehicles with effect from March 1, 2010.

NATURE OF THE INDUSTRY

Zimbabwe Revenue Authority {ZIMRA} is a parastatal wholly owned by the government. It came into being as a result of an Act of Parliament. The sole purpose for the establishment of ZIMRA is to collect revenue for the state. ZIMRA operates under the auspice of the Ministry of finance. The stakeholders include employees, government ,ministry of finance, central bank and the general public

Acts administered by the Authority

The following acts are administered by the Ministry of Finance but are however the main enabling tools which empower the Authority to carry out its day-to-day functions.
Income Tax Act (23:06)

To provide for the taxation of income and other taxes incidental to these, for example the presumptive tax, value added tax, capital gains tax, carbon tax and informal traders tax just to mention a few. It sets out the ways and parameters on how taxes should be charged.
The Finance Act

This is the Act, which acts as an operational framework from which all the other enabling acts derive their roots.
Value Added Tax Act (Chapter 23:12)

This provides for taxation in respect of the supply of goods and services and the importation and exchange of goods and matters incidental thereto.
Exchange Control Act (Chapter 22:05)

ZIMRA has partial control of the act. This is an act which confers powers and imposes duties and restrictions in relation to gold, currency securities, exchange transactions, payments and debts and the import, export, transfer and settlement of property.
Funding

Initially the Authority got its funds for operations through re

CHAPTER 2

PRODUCTS AND SERVICE MARKETS

1. COLLECTION OF REVENUE
ZIMRA is responsible for assessing, collecting and accounting for revenue in terms of the Revenue Authority Act [Chapter 23:11]. The revenue heads that are administered by the Revenue Authority include: Income Tax Pay As You Earn (PAYE) Value Added Tax (VAT) Customs Duty Excise Duty Special Excise Duty Capital Gains Tax Carbon Tax Road Tolls Surtax Stamp Duty Withholding Taxes Presumptive Taxes

y y y y y y y y y y y y y

2. Facilitation of trade and travel The Authority is also responsible for facilitating trade and travel through the country's points of entry/exit. This task entails coming up with measures to facilitate hassle-free movement of human and vehicular traffic through border posts, airports and inland ports

CHAPTER 2

PRODUCTS AND SERVICE MARKETS

1 Collection of revenue

ZIMRA is responsible for assessing, collecting and accounting for revenue in terms of the Revenue Authority Act [Chapter 23:11]. The revenue heads that are administered by the Revenue Authority include: Income Tax Pay As You Earn (PAYE) Value Added Tax (VAT) Customs Duty Excise Duty Special Excise Duty Capital Gains Tax Carbon Tax Road Tolls Surtax Stamp Duty Withholding Taxes Presumptive Taxes

y y y y y y y y y y y y y

2. Facilitation of trade and travel The Authority is also responsible for facilitating trade and travel through the country's points of entry/exit. This task entails coming up with measures to facilitate hassle-free movement of human and vehicular traffic through border posts, airports and inland ports

and at the same time curb smuggling and any forms of international trade crime. These border posts and airports include the following: Beitbridge Border Post Chirundu One Stop Border Post Forbes Border Post Harare International Airport Joshua Mqabuko International Airport Kariba Border Post Kanyemba Border Post Kazungula Border Post Maitengwe Border Pos Mkumbura Border Post Mphoengs Border Post Mt Selinda Border Post Nyamapanda Border Post Pandamatenga Border Post Victoria Falls Border Post

y y y y y y y y y y y y y y y

3. Enforcement of controls Various controls are enforced by ZIMRA on behalf of Government ministries and the Reserve Bank of Zimbabwe as part of the Authority's essential role to safeguard State revenue and protect civil society. These controls include import, export and exchange controls.

4. Advise Government on fiscal and economic matters The Zimbabwe Revenue Authority is a vital cog in the development of sound fiscal policies through its

advisory role. ZIMRA advises the Government of the Republic of Zimbabwe in the formulation of the National Budget and fiscal policies. Through this role, ZIMRA spearheads the introduction of new revenue heads (for instance Value Added Tax which replaced Sales Tax in 2004, Presumptive Tax and Road Tolls) as well as new systems like Asycuda World and the Self Assessment System of Taxation.

ZIMRA Divisions ZIMRA comprises the following divisions: 1 2. 3. 4. 5. 6. 7. 8. Operations Legal and Corporate Services Investigations and International Affairs Human Resource and Administration Finance and Corporate Planning Loss Control Internal Audit Infrastructure Development

CHAPTER 3

VISION AND MISSION A mission statement is a formal, short, written statement of the purpose of a company or organization. The mission statement should guide the actions of the organization, spell out its overall goal, provide a sense of direction, and guide decision-making. It provides "the framework or context within which the company's strategies are formulated." According to Vern McGinis, a mission should:  Define what the company aspires to be.  Limited to exclude some ventures.  Broad enough to allow for creative growth.  Distinguish the company from all others.  Serve as framework to evaluate current activities.  Stated clearly so that it is understood by all.
ZIMRA s Mission statement

promote economic development through efficient revenue generation and trade facilitation. This is

achieved by;
 developing competent and motivated staff,  using environmentally sustainable processes, and

engaging with the global community in a socially responsible way

Vision Vision defines the desired or intended future state of an organization or enterprise in terms of its fundamental objective and/or strategic direction. Vision is a long term view, sometimes describing how the organization would like the world in which it operates to be. It is sometimes used to set out a 'picture' of the organization in the future. A vision statement provides inspiration, the basis for all the organization's planning. It could answer the question: "Where do we want to go?"

ZIMRA s Vision:Is to be a beacon of excellence in the provision of fiscal services and ensuring a secure supply chain. Values Values: Beliefs that are shared among the stakeholders of an organization. Values drive an organization's culture and priorities.
ZIMRA s Core Values

y y y y

ZIMRA has three core values enshrined in its mission statement which are . 1. Integrity 2. Transparency 3. Fairness

ZIMRA believes in employing and retaining enthusiastic, self motivated, loyal and committed people who are prepared to be part of a dynamic team. They do so by: y Ensuring each function is seen as part of the overall process of achieving the Authority s mission. y y Motto
y

Treating all our people equally, with dignity and integrity. Rewarding achievement through a combination

"We are here to serve."

ZIMRA s aims and objectives  To assess, collect and enforce the payment of all revenues.  To advise government on matters relating to revenue generation, legislative and statutory controls and the facilitation of trade.  To improve and simplify the relevant legislation through research and interaction with local and international organizations.  To regulate the importation and exportation of goods or substances affecting public health, safety and morality.  To produce accurate and timely trade statistics for use in the formulation of economic policy.  To educate and inform the public of their statutory rights and obligations vis--vis the legislation and regulations.  To police and encourage voluntary compliance with tax, customs and ancillary laws and regulations.

 To instill and maintain public confidence in the in the integrity of all the systems administered by ZIMRA in a professional, fair, impartial, consistent and efficient manner.  To improve the quality of service delivery through the use of modern technology.  To attract, develop and maintain professional staff that offer an efficient and effective service to all stakeholders whilst minimising costs.  To account for the revenues collected by ZIMRA accurately and timeously to the relevant authority

ORGANISATIONAL CULTURE Basically, organizational culture is the personality of the organization. Culture is comprised of the assumptions, values, norms and tangible signs of organization members and their behaviors. Members of an organization soon come to sense the particular culture of an organization. Culture is one of those terms that are difficult to express distinctly, but everyone knows it when they sense it. The authority s employees are highly skilled and tend to stay in the organization, while working their way up the ranks. The organization provides a stable environment in which employees can develop and exercise their skills. This can be evidenced by the fact that the organization has sought to further the interest of its employees by providing; study and housing loans and company vehicles, and the availability of a training school. The organizations employees are identified by a colorful uniform which they must put on whenever carrying official business. On the same note employees are also issued with identity cards which they must display whenever they are on duty. Confidentiality and professionalism are also enshrined in the

authority s code of ethics.

CHAPTER 4

DESCRIPTION OF ADMINISTRATION DEPARTMENT

The student is attached in the Human Resources and Administration department and it is headed by a Commissioner Ms Christine Msemburi and is divided into 4 sections namely Human Resource Administration, Administration, Employee Relations and Training and Development. The Administration department is responsible for procurement of goods and services ,maintenance ,payment of debtors and creditors and stores.. This department has its own head then Administration Officers .Each region has its own Administration Officer then below are the Administration Assistants and below is the student on attachment. The Administration department in ZIMRA is responsible for providing services that enhance the operational efficiency of the Authority through the procurement of goods and services to the best advantage of the Authority . The above mentioned sections make up the Human Resources and Administration department. Below is the organogram of the department.

In this organizational chart the student is working in the Administration department of Region 1 and is

being exposed to various sections in the department.

COMMISSIONER HR & ADMINSTRATION HEAD HR & DEVELOPMENT HEAD HUMAN RESOURCES REGIONAL HR & ADMIN MANAGER HEAD ADMINSTRATION HEAD EMPLOYEE RELATIONS

IR OFFICERS

ADMIN OFFICERS

DRIVERS& ADMIN OFFICERS

ADMIN STUDENT

CHAPTER 5

COMPANY AND SOCIETY RELATIONSHIP

Social responsibility is an ethical or ideological theory that an entity whether it is a government, corporation, organization or individual has a responsibility to society at large. This responsibility can be "negative", meaning there is exemption from blame or liability, or it can be "positive," meaning there is a responsibility to act beneficently. Businesses can use ethical decision making to secure their businesses by making decisions that allow for government agencies to minimize their involvement with the corporation.
The Authority recognizes that it benefits from being a socially responsible and responsive citizen. In addition to a history of surpassing revenue targets, ZIMRA has also been a vital cog in economic development and the facilitation of trade and travel. The Authority advises Government on fiscal matters and this has resulted in the successful introduction of fiscal policies whose impact has been to widen the revenue base. ZIMRA is engaged in many activities that are to benefit individuals as well as the society at large. Firstly ZIMRA is engaged in the training of student from various institutions during their training period commonly known as attachment or work related learning. This is benefiting a lot of students as well as the economy at large as it is provided with well trained human resources In an effort to improve service delivery, ZIMRA expanded office connectivity to 90 per cent by bringing Bindura, Chinhoyi, Kariba Heights, Rusape and Kadoma on to the Wide Area Network (WAN). The Authority continued with this quest to provide decent staff and office accommodation by constructing additional flats and offices at Beitbridge, Plumtree and Chirundu respectively. This is contributing a lot to economic development and upliftment of the peoples standard of living. The Zimbabwe Revenue Authority's unwavering role in the protection of the ozone layer was duly noted as the organization received an award at the Ozone Day celebrations that were held in Harare's Africa Unity Square on 13 October 2007. The awards honoured organisations that have taken an active role in

the protection of the ozone layer by enforcing or complying with the Montreal Protocol. ZIMRA trained its officers and, in addition, immediately started implementing SI 133 of 2004 resulting in all importers of ozone depleting substances (ODS) complying with the law. The organization was also the first in Southern Africa to commence and complete all training programmes for this phase.

ZIMRA has also been religiously participating in charity work involving cleaning, donation of food items or simply spending quality time with residents of charitable homes in Harare, Goromonzi, Masvingo, Gweru, Mutare, Victoria Falls and Kwekwe, among others. During the festive season there was a ZIMRA Charity ball event held at Rainbow Towers in Harare. All the proceeds that were collected was channeled towards the under privileged. The scope of the involvement was however constrained by the economic difficulties that prevailed in 2008. On the international scene, ZIMRA has left an indelible mark for Zimbabwe as a host of choice for the Southern African Development Community (SADC), the Common Market for Eastern and Southern Africa (COMESA), Value Added Tax Administrators in Africa (VADA), World Customs Organization - East and Southern Africa (WCO-ESA) and the African Union Heads of Customs. In May this year, ZIMRA successfully hosted the Regional Steering Group Meeting and the Governing Council Meeting (which was graced by the presence of the WCO Secretary General, Mr. Kunio Mikuriya) of the WCO-ESA Region as well as the SADC Sub-Committee on Customs Cooperation (SCCC) meeting. ZIMRA is engaged in various training initiatives of its internal employees through its training school. The training school is also responsible for the training of Revenue trainees for a period of two years. ZIMRA was appointed regional training center in taxes and customs operations for the SADC. On the same note the authority is SAP certified. ZIMRA has religiously upheld its core values which are Integrity, Transparency and Fairness by fighting corruption through a whistleblowers programme and working in partnership with law enforcement agencies and the society at large. ZIMRA was also involved in the payment of school fees for a number of students at University of Zimbabwe in February 2010. The payment was made from the proceeds of ZIMRA chairman s charity funds. On the same note the authority initiated a degree programme in fiscal studies at National

University of Science and Technology in 2008.

Why ZIMRA donate to the community  A good reputation makes it easier for Zimbabwe revenue authority to recruit new competent employees  Employees may stay longer, reducing the costs and disruption of recruitment  Employees are better motivated and more productive  Corporate social responsibility helps to ensure Zimbabwe Revenue Authority to comply with regulatory requirement  Activities such as involvement with the local community are ideal opportunities to generate positive press coverage  Good relationships with local authorities make doing business easier. Tax payers will not be forced to pay obligations if ZIMRA continue to plough back the proceeds into the community  Understanding the wider impact of ZIMRA `s business can help it to develop new service

CHAPTER 6

Expectations and industrial reality Students have different expectations about industry and commerce when they apply for work related learning placement. It is of more importance that reality should to some extent be aligned to expectations to note any considerable difference .As the student is working with ZIMRA fleet desk the main expectations were as follows:  To be involved in the strategic planning process of the fleet desk. .The strategic planning process is done by transport officer headed by the Head corporate plan.  Expecting to use various systems in Administration, procurement, operations and human resource management. The only system used in the authority is SAP.  Expecting to process data electronically always using expert information systems or electronic machines. Data is processed manually especially hand over and take over sheet and payment vouchers.  The student thought that the transport officer was the only one to be accountable not knowing that she also should be both be responsible and accountable for the ZIMRA vehicles.

Position Attached: Transport Officer Assistant The student switched on from the stores management to fleet management. Fleet management deals with transport logistics of all pool vehicles of Region 1 and managerial fleet .Region 1 pool vehicles covers all other stations surrounding Harare and these are Nyamapanda ,Kariba,Chirundu,Harare Port and Harare Airport. Under fleet desk the student was given different duties and responsibilities .However, there was need to improvise what has been covered under stores desk and the currently new desk of fleet. Under the fleet desk, the student was assigned different duties and these were done either individually or as teams. The following are the duties performed by the student:

Handling of keys-all pool vehicles keys are kept in a locker and any driver or authorized person in need of the keys would collect them from the student. Handover and take over- This is a property management strategy and also a control measure for each vehicle in ownership of ZIMRA and it is supervised by fleet officer. Procedures followed when handing over a vehicle includes physical checking of the vehicle for any dents or any damages on the vehicle and if there are any, this calls for the student to find out the last person to drive the vehicle. It is also done manually on paper using hand over and takeover sheets. The paper consists of the structure of a vehicle drawn on it and also all parts of the vehicle noted down. The student uses these sheets to mark all vehicle parts present on it and those absent are noted down for control purposes.

Take over The process is the same with hand over but the difference is that the vehicle will be given back to administration {student}.The student again checks for any changes on the vehicle if there are any.

Plant Maintenance These calls for the proper maintenance of the fleet and all pool vehicles should be serviced after a certain period of time pertaining to the distance covered. Services are categorized into two namely planned and unplanned services. Planned services are schedules already prescribed for a

vehicle determined by the total distance covered in a period of time. Unplanned services are those schedules not prescribed and they occur on normal routines of a vehicle. For example burst of a tyre or any other unplanned activity which needs repair. This leads to the creation of PM03, PM02 and PM07 {PM-{Plant maintenance}.

PM02 These are created using the Systems Application Procedure {SAP} where tyres, batteries or anything for repairs of a vehicle is withdrawn from the ZIMRA stores. These withdrawal s are carried out both manually and in the system. for control purposes

PM03-Any maintenance or repair of a vehicle with or without any withdrawals from the stores calls for the preparation of PM03 using SAP. a works order and a purchase requisition defaults in the system and this need to be released. Release of a purchase requisition is a control measure to seek authority from the superiors to purchase or service a vehicle purchase order is prepared after the release using SAP and then it is printed so that it will be given to the responsible vendor. Purchase order states the description of a vehicle to be service or any part to be purchased. This follows the procurement of goods and services.

Service entry sheets- After creating an order, it is given to the respective vendor and must confirm that they have received it by printing an invoice. Service entry sheets are created using SAP. An entry sheet shows confirmation completion and the acceptance of our order by the vendor therefore a payment voucher is prepared.

Payment voucher- The student finally prepares payment voucher and is submitted to accounts for payment.

Duties previously covered in the first quarter:

Filing important documents All the documents needed to be filed these documents include confidential motor vehicle reports, quotations, and hand over take over forms. Creation of purchase requisition A purchase requisition is an authorization for a purchase department to procure goods and services. Typically it contains a description and quantity of the goods or services to be purchased, required delivery date, account number and the amount of money that the purchasing department is authorized to spend on for the goods and services. Often the names of suggested supply sources are also included. Purchase requisition creation is my daily routine in the administration section.

Creation of fuel orders A fuel order is an authorization from the fleet department to disburse fuel to authorized company car. It contains vehicle details, its mileage and the amount of fuel allocated to the vehicle.

Attending to all maintenance and housing issues for internal clients Internal customers with any issues regarding to repairing or fixing of any Region 1 assets vehicles

will find me willing to assist at any given time. Fixing and repair for any housing is done by Authorized companies vendors which are the Rasams and Freefar. Procurement of goods and services This is done by first making quotations to the already registered companies in the data bases.

Comparisons are then made among the companies among the best three companies. The procurement team then chooses the best among the three.

Following up all the departmental payments This is made possible by the EFT it is a document for each invoice received and has on it the account number where the money was deposited and details of the company. This is a debt management tool and also a control measure to avoid double payment.

Among other duties mentioned above ,the student also managed to do the following in third quarter.{see chapter 7}

CHAPTER 7

1 STATION VISIT TO KANYEMBA BORDER POST

Summary of events

The station visit was a preparatory visit meant to pave way for the next team that will be working at the Kanyemba Border Post. Furthermore the delegates wanted to assess the living and working conditions at the Border Post. The delegates comprised of the attach, supervisor and the station manager.Kanyemba is one of the satellites station for region 1 where the student works. Rotations are done quarterly for officers working at ZIMRA detached stations..

Activities done:

State warehouse check

Members checked all the files and items in the state ware house. The items included seized items,

report books and receipt books. Officers also reconciled the physical items with station s records. The report books, receipts, notice of seizure books and date stamps were all in order. After the reconciliation processes were done officers suggested that all seized items should be repacked to avoid spilling as well as ensuring safe keeping. Members of the delegation reiterated the need of a proper hand over takeover of the ZIMRA officers house should any officer travel away from the Station. The members also noted that there was need for replacement of broken window pens.

Living conditions The officers at the boarder have got an excellent and well furnished residence with an in- built office and bedrooms. In addition they have got a full medical aid kit. Conversely, officers at the boarder lamented the delay in supply of personal supplies especially at the start of every year. They were advised to alert the administration staff in time . Staff rationalization The Boarder Post requires services of an Office Assistant.

2 STOCK TAKE AT THE WAREHOUSE

This includes the physical counting of items in the warehouse to account for losses which may be due to theft or pilferages. It can be defined as physical counting of inventory and re-entering these figures into the system to ensure correct figures. We undertook stock take for 3 days for the following reasons:

Reasons for stock take

1) To verify the accuracy of the stock records. 2) To support the value of the stock shown in the balance sheet by physical verification 3) To disclose the possibilities of fraud, theft or loss 4) To reveal any weakness in the system for the custody and control of stock

CHAPTER 8

CHALLENGES FACED SO FAR.

Not many challenges have been faced so far as she is dealing with a group of mentors that believes in team work and give her the necessary mentorship, guidance and positive criticism she needs as an individual to grow from strength to strength. However there have been a few glitches here and there in terms of chasing deadlines for procurement of goods and services and executing current work. Hand over and take over- The student faced problems in terms of executing current work. Mostly hand overs and take overs interrupts office work and it is done in the basement where vehicles are parked. This delays procurement cycle as the student has to pile up work. The process is repetitive and therefore

much time is consumed in handing over than in doing the main office work .Repeating the same process leads to boredom due to monotony and also leads to repeating effort. y Inability to perform fleet maintenance procedures with the type of accounting package used {SAP}. The fleet desk is very broad and therefore it took time to adjust to the new desk introduced. y Misunderstanding of the resultant effect-At first it was difficult for the student to understand why some procedures are done for example releasing a purchase order and a purchase requisition. y The process of doing the PM02, PM03, PM07 and service entry sheet involves a lot of stages and this again becomes tedious and cumbersome and also causes a lot of fatigue. y Too many errors due to in experience

SOLUTIONS  Discussing with colleagues about the processes and procedures system.  Devoting a lot of time in practicing the task  Seeing things for a positive perspective in order to do away with boredom.  Consulting and discussing accounting processes with supervisors..  Committing a lot of time in practicing computer packages.  Devoting a lot of time in practicing the task in order to gain speed and accuracy. and the final effect in the

CHAPTER 9

SPECIAL OPPORTUNIES AND PROBLEMS AND THE MEANS ADOPTED FOR EXPLOITING AND OVERCOMING THESE. The organization suffered man power problems due to high labor turn over caused by resignations, dismissals and deaths. Due to this the organization suffered .so this problem was addressed by having a mass recruitment of revenue trainees this in turn covered the man power shortage and also minimized the unemployment problem of in the country. Also HR devised a program called job redistribution. This program involved dividing the duties of the person who left among the remaining employees so that they will not be a back log Another problem experienced when the student was on attachment was staff low morale. The staff members had low morale mainly because their salaries were not adequate .the organization solved this

problem performance awards and a salary increment. Sporting activities were also introduced as a form of entertainment and stress relievers. Also a facility for loans was set up to assist those who wanted loans. Due to the political stability of the country many individuals have started setting up businesses and they register with ZIMRA.So this move in turn increases the revenue collection on the part of the organization. Also due to the increase of small companies ZIMRA is also extending its branches as there are other offices being open for example the large client office in Marlborough ZIMRA has also created some special opportunities for its employees due to its networking and interaction with the international community. A lot of ZIMRA officials are granted the chance to go overseas to further their studies or they go on behalf of the organization. At the beginning of this year 3 0fficers went to Germany on national duty they will return after a year in a attempt to minimize corruption in the organization ZIMRA has introduced staff rotation were a ZIMRA employee is transferred to any station across the country although this move may be seen as a measure against corruption on the organization s side. it also causes family disintegration as the spouse is uprooted from his or family and placed in Beitbridge ,Mukumbura or Forbes Boarder post and this will increase the causes of HIV AIDS as that person is only be given 6 off days to be with his or her family On the problem of corruption the organization does not tolerate corruption as it has a motto zero tolerance to corruption. They take corruption very seriously and give stiff penalties and in most cases the employees involved in corruption are dismissed through the Disciplinary and Grievance Committee and others are taken to the court of law to answer to criminal charges. So this serves as an example to other officers. Since is there to serve and create a good image to the general public ZIMRA has put in a new look were officers are given new uniforms were each department has its own uniform taxes, customs and support so that the general public can identify them.

CHAPTER 10

Skills developed and aspects learnt

Importance of procurement

She managed to appreciate the role of the procurement section in large organizations like ZIMRA .Procurement team plays a vital role in reducing a company `s costs by effectively acquiring goods and services y Understanding the purchase ,payment cycle and the steps involved

In the period under review she appreciated purchasing cycle where it begins and how the purchase order is paid. From the knowledge obtained from the administration section she can be able to see whether the document is fully processed or not and subsequently put it in the next appropriate position y Computer literacy ( knowledge of SAP)

Systems application Products (SAP) was the first thing she was introduced to in as far as transaction processing system is concerned in the Zimbabwe Revenue Authority s use .This system in executing her duties which includes creating reservations ( ordering from the stores department),creating

requisitions(ordering from suppliers) checking the status of requisitions and purchase orders in the SAP system

Ability to deal with confidential information

Most of the issues which were at her exposure require high levels of confidential and this helped me to deal with business issues which are confidential in nature y Time management and prioritization

Learnt effective management of time in order to accommodate all issues within the set period of time .She learnt how to arrange work in order of importance and to deal with it accordingly. y Business meetings procedures

For a meeting to be valid there are some certain procedures that are to be followed .these procedures include availability of a quorum, roles of secretary and the chairperson .Through the procurement meeting she attended on behalf of her department she managed to grasp this concept effectively. .She has managed to deal with different groups of people of different race, color or gender. .All customers are the same both internal and external clients and they should be treated wisely with care. y Socializing constructively with customers with co-workers

Punctuality, analytical skills, objectivity are other skills she have acquired.

Working under pressure The student is now able to work under pressure as she is/was in many instances required to meet a specified target within a specified period of time. She has also learnt to prioritise tasks in order to perform all the assigned tasks in the time required.

Team play The student is now equipped with teamwork skills. It has come to the student realisation that teamwork is an important aspect of success at individual level as well as at organisational level. The student always team up with colleagues in the same section as well as across departments in order to achieve the organizational goals. Team play has proved to be a very important aspect of the work environment hence there is need to self compatible to

CHAPTER 11

WORK PRACTICE AND RELEVANCE TO MODULES Planning Planning is an important aspect in organization as it sets up the way forward for the organization. Planning in ZIMRA is done at different management levels in the authority are made by the top management, and tactical decisions are made at lower levels. An example is that target revenue collection for the whole year is made by the board of directors. The target is branched down for specific regions by middle managers and the lower level managers plans on the day-day operational activities in order to achieve the set targets.

Organizational structure ZIMRA has a formal framework of policies and rules within which an organization arranges its lines of authority and communications and allocates rights and duties. Organizational structure determines the

manner and extent to which roles, power, and responsibilities are delegated, controlled, and coordinated, and how information flows between levels of management. This structure depends entirely on the organization's objectives and the strategy chosen to achieve. The division of labour in ZIMRA is identified by grades which ranges from grade one to grade sixteen.

Business Communication Communication is a process of transferring information from one entity to another. Communication processes are sign-mediated interactions between at least two agents. In ZIMRA there are many ways in which information is transmitted from one part to the other. Information can be transmitted upwards, downwards, or horizontally. Some of the mediums of communication that are used include internal mails, memos, notice boards, meetings. For example in ZIMRA reports are prepared by accounting specialists then cascades up to the regional accountant, to the regional manager until it reaches the top management (upward communication). Feedback is send backwards from top management commenting on the level of performance, down to the lowest levels in the structure (downward). Horizontal communication normally occurs in the teams and groups in working out the best way to accomplish the assigned tasks. Another way of communication in ZIMRA is by way of meetings. Meetings are convened at any level in the organization depending on the agenda at hand. Business law Like any other organization ZIMRA is a separate legal entity with its own powers. ZIMRA was formed under the revenue authority Act (chapter 23:11) in 2001, thereby acquiring its powers like any individual. The Authority can get into a contract with anyone, it can be sued or sue in case of breaching the contract.

Contracts with suppliers In law a contract is a binding legal agreement that is enforceable in a court of law or by binding arbitration. A contractual relationship is evidenced by an offer, acceptance of the offer, and a valid (legal and valuable) consideration. That is to say, a contract is an exchange of promises with a specific remedy for breach. ZIMRA also has got contracts with the suppliers of goods and services. These contracts are normally obtained for goods or services which are done frequently such as telephone bills and security services. Accounting The student has also realized that in preparing expenditure reports the matching concept had to be taken into account. Caution has to be exercised in determining the actual period in which the expense in question falls under. Expenses must be reported in the period they were incurred regardless of when payment was actually done. This concept results in the emergency of accruals and prepayment accounts. Cost apportionment. There are some costs which are shared between region one and greater Harare because they are roofed under one office. These costs are apportioned between the regions by some form of basis deemed rationale by the Authority. Some of these costs include telephone costs and rental charges. Budget is generally a list of all planned expenses and revenues. It is a plan for saving and spending. It enables the actual financial operation of the business to be measured against the forecast. The student had the privilege of preparing purchase requisitions for Region 1, and at times a statement `budget exceeded would default on the screen. and again it shows the allocation of funds in the different cost centers. If the budget is exceeded, the student would consult the respective accounting officers to transfer funds to the cost centers highlighted. Management Information System (MIS) The transaction processing system (TPS) is a computerized system that performs the daily routine transaction necessary to conduct business. The student was exposed to such an activity. The student was responsible for the receipting of clients payment in respect for the appropriate tax obligations. The process involves a number of stages. Firstly bank deposit slips are received from clients and the student checks if all the details of payments are supplied (data validation). Secondly the information on the bank

slip is fed into the system SAP. The system will then do the processing and a receipt is issued out (output). Management information system (MIS) which serves management level functions will takeover from the TPS. From the information that is generated from the TPS lower level managers check for errors before they do what is called forward posting. MIS helps lower level managers in preparing reports which are later send to middle level managers. The information they provide helps them in planning and decision making as well as for historical records. At top level management in ZIMRA this is where Decision Support System (DSS) is helpful. The information that is forwarded to top level management is normally in form of reports and is used to make decisions that are unique, rapidly change and not easily specified in advance. Such kinds of decisions are to do with the effective bank to do business with, or the revenue target figures. Organizational Behavior The study of human behavior in organizational settings, of the interface between human behavior and the organization and of the organization itself . Each individual brings to an organization a

unique set of personal background and characteristics and experiences from other organizations. In ZIMRA individuals do not work in isolation .They come in contact with other people and with the organization in a variety of ways. Points of contact include managers, co-workers, formal policies and procedures of the organization and various changes implemented by the organization. For example ZIMRA has introduced new uniforms in January 2011 and has a policy that each and every worker is obliged to wear that uniform as per the requirement of the Authority. Workers are restricted by the Authority not to wear the old uniform. In relation to the study of O.B individuals behave in different ways. Some have find difficulties to accept the change and others are still adapting to the change. O.B is not a designated function or area.Therefore an understanding of OB is a perspective or set of tools that all managers can use to carry out their jobs more effectively. Managers can also use their knowledge of OB to better understand their own needs, motives, behaviors and feelings which will help decision making capabilities, control stress, communicate better and comprehend how career dynamics unfold.

CHAPTER 12

CONFLICT MANAGEMENT

Handling of conflict between personal/organizational objectives. There are times when there is no consensus between the student s objectives and those of the organization. The shortage of computer resources has been a great blow the students studies. The student use to share the limited resources that are available with fellow students and members of staff and this makes it difficult for him to do the report writing as well as some academic researches. The shortage also makes it difficult for the student to gain the practical experience. To go about the challenge he had to make arrangements with the industrial supervisor to come and do the academic work during weekends and after hours. Another issue is that there are times when the student was moved to sections with back logs. The learning process becomes difficult as he was not given enough time to learn the systems and the logic behind the assigned tasks. In other words he had to do things which he does not know the resultant effect and the logic behind. To go about this problem the student had to hold informal meetings with colleagues to determine what will be happening and resultant effect.

CHAPTER 13

COMMENTS AND RECOMMENDATIONS

Internal control system These relate to the policies, systems and procedures used by the company to safeguard its assets and resources and to minimize the extent of risks such as theft, fraud and to a larger extent the abuse of company resources. ZIMRA as an organization with voluminous business transactions present itself with a need for strong internal controls. These range from:  Proper authorization by authorized signatories  Segregation of duties  Safeguard over use and access to assets and records.  Efficient Internal audit department  Use of passwords, denied access rights (computer applications)

Integrity and privacy Integrity and privacy are the most important factors to keep in mind when accounting controls for the personnel information and payroll system are designed. Accounting and administrative controls have to promote integrity and prevent fraud, the latter being a common problem in payroll applications because a firm s own personnel and money are involved. Internal accounting controls in respect of payroll as applied in ZIMRA include:  The privacy and integrity of personnel and payroll information are  Accurate personnel and payroll master file records are maintained.  Personnel and payroll transactions are properly authorized according to predetermined criteria.  Payroll transactions are properly validated and then accurately recorded and processed.  Payments to employees and outside bodies are made on time and protected.

strictly according to the payroll output provided.

Acquisition of assets

Problems causing delay in procurement of goods and services y The procurement cycle is too long. Long chain of command for approval of minutes therefore delaying procurement for the progression of the Authority. y y y y Unapproved memos Sourcing quotations from suppliers who are not on approved list Problems of raising the quorum for procurement meetings Some suppliers require cash payments

Management must choose a permanent procurement board to curb the problem of raising the quorum for procurement meetings.

Recommendations to the Zimbabwe Revenue Authority

The student suggests that university must develop a network with company executives. The university must invite these executives to come and communicate with students and lectures in terms of changes that are happening in different aspects of the business environment. Securing a place for the student s internship is a huge problem that most students face. The student suggests that the university engage more companies to train students, as the students may be very useful to the company.

Recommendations to the Zimbabwe Revenue Authority To the authority the student suggest they maintain their IT resources such as computers so that it becomes easy and fast for new employees to learn their systems and procedures for example software packages (SAP). The authority must also make quick decisions in terms of acquiring resources such as computers so that they get maximum utilization of the available human resources. The student also

suggests that the authority engage in induction training new employees at section level. The training must emphasize on the systems or the way tasks must be done and the resultant effect. The authority must make improvement on its employee grading system. An employee who has been employed for a longer period must be differentiated from an employee who was employed for a shorter period of time. The current grading system ranges from grade one to grade sixteen. The student recommends the authority to further branch the grades to take into account the period of employment.

CHAPTER 14

OVERVIEW

The attachment year has proved to be of benefit to the organization and for the student. The work related period has been a fruitful period for her as she had a fair appreciation of the practical side of the industry. Coupled with knowledge that the student acquired from ZIMRA,she believes he is now more

analytical, innovative and enterprising. She was able to identify the strengths and weakness vis--vis the Industry expectations of the profession. The student will now take the opportunity to invest heavily in my strength and at the same time work hard to mitigate weaknesses.

CONCLUSION

The past eight months have really been a learning process for the student. She noted that theory is not an end in itself if one is to be in the Business Management profession and has found out

that theory is necessary but not sufficient. Therefore to harmonize the gap between theoretical aspects and professionalism there is need for an emphasis on theory through hands on experience. It has been an eye opener to go for industrial attachment and the writer noted that the programme goes a long way in preparing for greater responsibility. It also helps in the mastering of theoretical aspects. In this light it can be noted that theory and practice should be synchronized together to get the most excellent results. Although learning new aspects brings forth its fair share of challenges, she is satisfied with the skills acquired so far. It is her hope that she will sail swiftly through the remaining months at ZIMRA.

APPROVAL BY WORK RELATED LEARNING EMPLOYER

NAME

POSITION

...

DATE OF APPROVAL

...

Bibliography

http/www.zimra.co.zw ZIMRA Magazines Revenews (Quarterly news letter) Staff handbook

THIS RESEARCH PROPOSAL IS SUBMITTED IN PARTIAL

FULFILMENT OF THE BACHELOR OF BUSINESS

MANAGEMENT HONOURS DEGREE IN FINANCE AT MIDLANDS

STATE UNIVERSITY

RESEARCH PROPOSAL

AN INVESTIGATION OF THE EFFECTIVENESS OF STORES MANAGEMENT IN ZIMRA.

Introduction Stores is the department that deals with the management of stock, how stocks are issued out and how they are dispatched to various customers. Various stock control methods are implemented for easy control of stocks. First and first out (FIFO) and Last in first out (LIFO) are typical examples of stock control methods. Having worked at the Administration department for almost a year, the researchers have witnessed some loopholes in the management of stores and a lot of corruption is taking place in

the organization. 1.1 Background of the study The Zimbabwe Revenue Authority is an organization that was set up in the year 2001. It became effective in January 2001 as a successor organization to the then Department of taxes and the Department of Customs and Excise following the promulgation of the Revenue Authority Act (chapter 23:11) on February 11, 2000.The Zimbabwe Revenue Authority mainly has four main duties that it serves; The Authority collects revenue through various means such as income tax, customs and excise duty and value added tax among others. The Authority is also responsible for facilitating trade and travel through the country's points of entry/exit that is the border posts. The third function is that of enforcing controls, import/ export controls as well as exchange rate controls. Lastly ZIMRA advises the Government of the Republic of Zimbabwe in the formulation of the National Budget and fiscal policies. Through this role, ZIMRA spearheads the introduction of new revenue heads (for instance Value Added Tax which replaced Sales Tax in 2004, Presumptive Tax and Road Tolls).The introduction of road tollgates has led to higher levels of corruption.

This is with reference to the case of period between July and August 2010 which raised an alarm in the organization as tollgates books went missing and the money corresponding to the number of tickets was not recovered .The organization suffered prejudice due to the scandal and the court heard that there was no record of how ticket books ordered from stores were distributed. The tickets were worth US 1,7 million dollars. The ticket scandal has led to the arrest of two Zimbabwe Revenue Authority officials. And the two are being tried separately at the Harare Magistrates Courts.This is with reference to the case of Nyathi vs ZIMRA and Memory vs ZIMRA.

The other plaintiff was alleged to have stolen and distributed tollgate tickets valued at US$1 695 750 from different tollgates. It was alleged that the other plaintiff connived with officers manning the gates to issue stolen tickets to motorists and they would share the money. Other suspects are yet to be arrested.

However the arrest of the two employees over missing tollgates tickets could be the tip of the ice berg, with insiders claiming that the duo could have been used as sacrificial lambs. Insiders claim that moving such a number of tickets would d be impossible as it would require a bigger truck to transport the tollgate tickets all over the country With that in mind, the court suspects that there could be other people who might have benefitted from the scandal and when they saw the net closing they decided to implicate the accused..

The accused who had joined the organization last December 2009 complained that they had not been a proper hand over of assets when he joined the tax collector.

He also had written a number of memos to his supervisor informing him of a number of discrepancies and missing books. .Also ,the plaintiff denied accusation in court revealing the weaknesses of the Systems Application Product (SAP) used by ZIMRA in issuing out stocks. The other case involved Matambo vs ZIMRA where the court ruled in favour of the plaintiff. Karonga vs ZIMRA,court ruled in favour of the plaintiff.Despite employees winning as well as employers complying the rulings but it seem it is at the expense of production which benefits the employer and employee.

1.2 Statement of the problem

The research study will be executed to establish effectiveness of stores management on success of the Zimbabwe Revenue Authority. The research will attempt to assist ZIMRA to identify and establish

loopholes in stores to enable it to create more value for its employees. It further seeks to assist the organization to focus more on business management strategies which is attributed to the relationship between employee satisfaction and external client satisfaction. 1.3. Research Questions/Sub problems

1.3.1 Is the finance and administration act favorable to production? 1.3.2 What are causes of poor stores management? 1.3.3 Who is more affected management, employee or employer? 1.3.4 Is the system used in ZIMRA more effective on controlling stocks? 1.3.5 Are there any stock control methods used in stores /warehouse? 1.3.6 What are causes of delay in procurement cycle?

1.4 Research Objectives 1. The study aims at accomplishing the following objectives: 2. To establish whether ZIMRA Finance and Administration Act favors production 3. To evaluate who suffers most from poor management of stores, employee or. 4. To investigate whether stock control methods used are efficient 5. To investigate causes of delay in procurement cycle 6. To investigate whether system used efficient (Systems Application Product) 7. To come up with recommendations on how best to curb the problems of stock loses and stock outs

1.5JUSTIFICATION OF THE STUDY

The study is important in that it will analyze the strict adherence to effective stock control methods to productivity. This research will assist management in revising finance and administration act, in relation to perpetuity and continuous existence of the business. . The study was undertaken in Harare where there are the ZIMRA headquarters as well as offices for region one. The research study was undertaken between the period of August 2010 and May 2011.The study was undertaken to involve only employees of the host organization i.e. ZIMRA. The research will be limited to internal managerial aspects of the organization.

1.6 DELIMITATION OF THE STUDY The study will mainly focus on those issues already happened and those likely to take place.

1.7ASSUMPTIONS The researcher assumes that its not management or employee who wins or loses from theft or stock loses but it is only production which loses and this affects both employer and employee because they will all lose revenue.

1.8 LIMITATIONS OF THE STUDY The research is to be carried out at the Headquarters of the organization whilst ZIMRA has several stations country wide and the researcher had limited time and financial resources to carry out consultations in all of the areas as they are expected to perform their work duties as well daily. However

head office is the command centre for all the stations and hence what goes on at the stations is a reflection of the head office.

I anticipate difficulties in acquiring confidential information. Personnel from whom data is expected to be collected might be suspicious on the exact purpose of the research and hence may not be willing to cooperate. However I intend to get around this problem by getting written authority from management before carrying out the research.

2.0 LITERATURE REVIEW Literature review is the process of reading, analyzing, evaluating and summarizing scholar materials about a specific topic. This chapter seeks to reveal a systematic exploration of issues related to stores management and image reputation. Goddard and Nelluville (2005) state that renewing existing literature is a very important step in the research process as it enables the researcher to determine relevant problems and questions that have already been written and what the later theories on the research topic are. Zimmund (1996) and Smith (1996) both support this by stating that literature in review familiarizes the researcher with information sources regarding to the later developments in the research area, hence helps in identifying the basic requirements for improvements in the area under study.

In reviewing the various sources of literature in this chapter, the researcher focuses on the following concepts which depict image reputation of any organization. The following literature is going to be reviewed. y y y y Case studies from Labor court rulings Journals in stores and management relations Finance and administration act Journals in human resources management

2.1 FRAME WORK OF ANALYSIS To assist and investigate on gaps which may have been left by other authors .The researcher intends to analyze the relevant literature.

3.0 RESEARCH METHODOLOGY

3.1 Introduction

This chapter seeks to explain how the study will be carried out. It begins by explaining the research methodology where a general outline of all methods used are explained and justified. It then looks at the research design. Sampling methods used, target population, data collection analysis and tools are also explained and justified in subsequent sections. Finally the chapter ends with the explanation of the research limitations.

In summary this is a qualitative research which is based on descriptive analysis of interactions and outcomes. Observation techniques and survey methods will be used .Data collection will be stratified

random sampling of the employees of the organizations. Data will then be presented in tables and charts.

The research will take case study approach of some of the cases which have taken place in ZIMRA which have affected productivity .Since it is a case study ,it allows for detailed information to be drawn from the use of good management and good interpretation of court ruling. The population in the study will be management and employees at Zimbabwe Revenue Authority Headquarters at Kurima, Region one headquarters as well as Harare Port Offices located opposite Charge office.

1.2 RESEARCH DESIGN According to Chritenson (1980) ,cited in Khosa (1994),research design is an outline plan or strategy by the researcher in attempt to answer key issues on the subject being reviewed. Thus the plan is the basis on which the researcher in an attempt to answer key issues on the subject being reviewed .Thus the plan is the basis on which the researcher decides on the appropriate methods to use in conducting the study. There are two basic approaches to research. These are positivism and phenomenology (Saunders et al,1997)or commonly known as quantitative approaches respectively.

This study focuses more on positivism and adopts a survey research design or descriptive investigation approach.Fraenkel and Walton (1996), describe a survey as a strategy used by researchers when they intend to establish opinions of large groups of people about a particular issue. In a descriptive research, the problem is structured and well understood.

3.3 Data collection

Data can either be primary or secondary .Wegener(1996) contends that secondary data is one which is collected by someone else prior to and for a purpose other than the current project. Sources of secondary data in this instance include human resources reports and r courts judgments as well as pending appeal cases at Courts in Zimbabwe.The internet will extensively be used for the research .Reviewing of literature will be done on reports ,finance and administration act ,code of conduct and journals. Information from these reports will be used to augment findings from the study and literature review.

3.3.1 SOURCES OF DATA

The research will make intensive use of primary data sources of data and secondary data .It is from the above sources of data that the researcher will obtain.

3.3.1.1Primary data

Merrian(1984), defines primary data as one that is collected specifically for a project .The data is expensive to collect ,but it is easy to formulate structured and unstructured questions that focus on the study topic. In this instance the source of primary data will be collected from selected employees and management and from the labour court and Supreme court through interviews and questionnaires. Structured questionnaires will be used since it is easy to collect and analyze .The questionnaire will focus on disciplinary handling and appeals as well as how they arrive at decions taken. The questionnaire will focus on disciplinary and handling and appeals as well as how they arrive at decisions taken .Other researched documents as thesis and dissertations will also be considered.

3.3.1.2Secondary data

Secondary data is the data already collected by and readily available from other sources. Such data are cheaper and more quickly obtainable than the primary data and also may be available when primary data cannot be obtained at all.

Advantages of Secondary data

1. It is economical .It serves efforts and expenses. 2. It is time saving. 3) It helps to make primary data collection more specific since with the help of secondary data, we are able to make out what are the gaps and deviances and what additional information needs to be collected. 4. It helps to improve the understanding of the problem. 5. It provides a basis for comparison for the data that is collected by the researcher.

Disadvantages of secondary data

1. Secondary data is something that seldom fits in the framework of the marketing research factors.

3.3.2 Data Collection Techniques.

Kotler (2000) identifies four major tools for collecting primary data. Primary and secondary sources of data will be used for the purpose of the study. Primary data will be collected using questionnaires and interviews while secondary data will be obtained using organizational ,industry ,labour court reports and related literature publications .

3.3.3The questionnaire

A list of questions designed by the researcher to seek relevant information from the sapling population will be distributed to managers ,arbitrators and sampled employees as well as to the labour court and supreme court. Both open and close ended questions will be used to gather information to diagnose high labour disputes.

3.3.4The interview

An interview is a systematic attempt to collect information from a person (Hunt, 2003:165).Personal interviews within organizations will be conducted to gather the required information.

3.3.4.0 Target Population. A population is defined as a group of interest to the researcher .Fraenkel and Wallen (1996) argue that it is on this group that the researcher would generalize the results of the study .The population includes all individuals whom the researcher is interested in obtaining information and making inferences .The population can be in two categories ,that is ,the target and the accessible population .The target

population is the actual population upon which the researcher would generalize. In most instances, this population is rarely available. Defining the population is pivotal in assisting the researcher to select a sample for the study (Labovitz and Hagedorn ,1976).The population will consist of 100 participants.

3.4.0Sampling

Feber (1974) describes sample as a small part of anything designed to show the style, quality and nature of the whole. A sample is used to approximate the measurement of the whole population within acceptable limits.

3.4.1Sampling procedure

There are two types of determining a sample .These are random (probability) and (nonprobability).Saunders et al (1997) state that random sampling ensures that the probability of each case is being selected from the population is known and cannot answer questions that require statically inferences about the populations characteristics. In this case the sampling frame will be made of human resources personnel where records of employees are kept and labor court where appeals are finalized with records of those reinstated kept.

3.4.2 Sample size The sample size has been put at forty. This has been caused by cost considerations.

3.4.3 Sampling Procedure

Stratified sampling has been chosen as the method used in drawing the sample. This entails sub-dividing the population into groups (strata) in terms of category of people as pointed above. After dividing the sample it becomes easy to use simple random sampling to either select as an equal number from each group or percentage .This method has been chosen because it saves on time and cost while it maintains sampling efficiency. The result from simple random sampling can also be inferred to the whole organization unlike if non-probability sampling methods were used .Thus the results from the use of simple random sampling do not contain hidden biases and uncertainties .

3.5.0 Editing Researcher will try to make ready for analysis and interpretation by checking and adjusting the data for omissions, legibility and consistency of responses.

3.5.1Validity

Hussey (1997) defined validity as the extent to which the research findings accurately represent what is happening on the ground .The validity and reliability of the research findings is a product of the research findings is a product of the research instruments used. In trying to achieve a high degree of validity the

researcher will accredit secondary data before being blended with the primary data.

3.6 Research limitations The research is to be carried out at the Headquarters of the organization whilst ZIMRA has several stations country wide and the researcher had limited time and financial resources to carry out consultations in all of the areas as they are expected to perform their work duties as well daily. However head office is the command centre for all the stations and hence what goes on at the stations is a reflection of the head office.

The researcher anticipates difficulties in acquiring confidential information. Personnel from whom data is expected to be collected might be suspicious on the exact purpose of the research and hence may not be willing to cooperate. However she intends to get around this problem by getting written authority from management before carrying out the research.

4 Data Presentation and Analysis This chapter seeks to present and analyze the findings of the research about the causes, impact and effects as well as remedial methods of solving labor disputes .In this section of the study ,the actual process of gathering data through administering questionnaires and conducting interviews will be

outlined. Qualitative methods will be used to depict the results of the research study.

4.1 Data Presentation Data will be presented by the use of graphs, tables and verbatim. The graphs used include pie charts, bar graphs and scatter plots .Graphs will be used to necessitate quick impression in the eyes of the readers, tables and charts will also be used in presenting the research findings.

4.2 Data Analysis

Analysis of data will be done through the intensive use of the analysis methods to be discussed below, however before analyzing the data the author has to first make data the data ready for analysis.

5.0Conclusions and recommendations

These will be provided after the research has been carried over. This final chapter consists of two main sections, which conclude the entire research, report. These conclusions are derived from the data findings and analysis. The summary of findings and the weakness of the findings will be dealt with in this chapter. Based on the weakness findings the research recommendations will then be given at the end of the chapter.

6.0 Budget

6.1. Time Budget

January 2011-April 2011.

a).Identify a research topic/problem

4 weeks

b).Project proposal

2 weeks

c).Preparation and Questionnaires

4 weeks

d).Sample selection and design

3 weeks

e).Data collection

4 weeks

f).Data analysis

3 weeks

g).Report writing

8 weeks

h).Editing and binding

3 weeks

Total

30 weeks

6.2 Financial Budget

USD

Accommodation

50, 00

Conferences

30, 00

Travelling and Subsistence

20, 00

Stationery

10, 00

governments realization that an efficient revenue mechanism is central to the economic development of the nation. Since then ZIMRA has grown at a tremendous pace and has just put in place clientcentric strategies for the convenience of the transacting public. In an effort to improve its operations more stations have been opened nationwide. Through its advisory role to the government of Zimbabwe on fiscal matters, various fiscal reforms aimed at broadening the tax base have been successfully introduced and these include Presumptive Tax, Value Added Tax and self-assessment of income tax. The organization has also courted the confidence of the Nation and is responsible for collecting road tolls royalties on minerals and has been appointed by the Motor Insurance Pool of Zimbabwe in conjunction with the ministry of transport ,communication and infrastructural development as the sole agent for the issuing of road traffic act insurance policies and collecting premiums thereon for all foreign registered vehicles entering Zimbabwe and foreign destined vehicles with effect from march 1 2010.

2.0 NATURE OF THE INDUSTRY ZIMRA is a parastatal wholly owned by the government .It came into being as a result 4 of an act of parliament .The sole purpose for the establishment of ZIMRA is to collect revenue for the state. ZIMRA operates under the auspice of the ministry of finance. The stakeholders include employees, government, ministry of finance, central bank and the general public 3.0 VISION ,MISSION ,VALUES AND OBJECTIVES 3.1.1 VISION Partnering the nation in economic development and facilitating trade through efficient revenue generation.

3.1.2 MISSION To facilitate development trade, travel, revenue generation and collection to enforce compliance with revenue laws and to enforce regulatory controls with integrity, transparency and fairness. 3.1.3 VALUES The company observes and always wants to perform all its duties in its bid to provide services and products observing three values namely : -Integrity -Transparency and -Fairness 3.1.4 OBJECTIVES The following are the objectives of the Zimbabwe Revenue Authority:

Revenue Mobilization -identification of key economic activities that generate revenue 5 -development of systems for accessing that revenue -collecting and accounting for existing and new revenue -expansion of the tax base Operational Effectiveness -create an enabling environment in order to foster high compliance -promote a positive attitude towards contributing to the fiscus -work on the non-complying sectors of the economy with a view to improve compliance Human Resource Development/Capacity Building -To research, develop, implement and maintain a solid skills base to enhance performance -to create a learning organization -build capacity Technological Innovation -develop and implement sound management information systems in line with global trends -develop and implement appropriate infrastructure -full systems integration with stakeholders Strategic Partnerships -provide appropriate information -provide advisory services

-manage corporate image -reduce compliance costs 6 4.0 PRINCIPAL PRODUCTS AND SERVICES

The following are some of the functions performed, products and services provided by the Zimbabwe Revenue Authority: 4.1 Collection of Revenue ZIMRA is responsible for assessing, collecting and accounting for revenue on behalf of the state. The revenue heads that are administered by the Zimbabwe Revenue Authority include: -Income Tax -Pay As You Earn (PAYE) -Value Added Tax -Customs Duty -Excise Duty -Special Excise Duty -Capital Gains Tax -Carbon Tax -Road Tolls -Surtax

-Stamp Duty -Withholding Taxes -Presumptive Taxes 7 4.2 Facilitation of Trade and Travel The Authority is also responsible for facilitating trade and travel through the countrys points of entry and exit .This task entails coming up with measures to facilitate hassle -free movement of human and vehicular traffic through border posts, airports and inland ports and at the same time curb smuggling and any forms of international trade crime. These border posts and airports include the following: -Beitbridge Border Post -Chirundu One Stop Border Post -Forbes Border Post -Harare International Airport -Joshua Mqabuko Nkomo International Airport -Kariba Border Post -Kanyemba Border Post -Kazungula Border Post -Maitengwe Border Post -Mkumbura Border Post -Mphoengs Border Post -Mt Selinda Border Post

-Nyamapanda Border Post -Pandamatenga Border Post 8Victoria Falls Border Post 4.3 Enforcement of Controls Various controls are enforced by ZIMRA on behalf of government ministries and the Reserve Bank of Zimbabwe as part of the Authoritys essential role to safeguard state revenue and protect civil society .These controls include import export and exchange controls.

4.4 Advise Government on Fiscal and Economic Matters ZIMRA is a vital cog in the development of sound fiscal policy through its advisory role .ZIMRA advises the government of the Republic of Zimbabwe in the formulation of the National Budget and fiscal policies.

9 6.0 MAIN SOURCES OF COMPETITION The Zimbabwe Revenue Authority is the sole revenue collector for the nation and, therefore faces no competitors in its activities. 7.0 TECHNOLOGY AND THE ORGANISATION The Zimbabwe Revenue Authority use modern day technologies moving in line with global trends in most of its operations which include the use of the following: Computers -All transactions done when serving internal or external clients are performed using computers Scanners -These are mostly used at border posts and airports to prevent smuggling of goods and trade of illegal goods and services. Fiscalised Devices -These are electronic devices which contain a fiscal memory. A fiscal memory is a special Read Only Memory which is permanently built into a fiscalised devices to store information at a time of sale .Three broad categories of fiscalised devices namely Electronic Tax Register, Fiscalised Printers and Electronic Sign Devices. 8.0 WORK, ROLES, TASKS AND RESPONSIBILITIES

The following are some of the functions performed by the student in the administration department where most of them are executed in the system: 10 8.1 Fleet Management The following is done under fleet management: -Creation of fuel orders -Fuel issues

-Measuring documents -Board of Inquiries 8.2Procurement Under procurement the following is done: -Vendor Selection -Comparative Schedules -Payment Vouchers -Purchase Requisitions 8.3 Stores -raising reservations These are done in order to issue stock items out of ZIMRA stores.

8.4 Creditors -Payment Vouchers These are compiled when paying suppliers of goods and services.

8.5 Maintenance Maintenance covers buildings, motor vehicles, fixtures and fittings as well as Information Technology equipment. The following are prepared, compiled or done for 11 each of the above mentioned assets. -asset inventory -master assets -acquisition of assets -board of survey -disposal of assets 9.0 SPECIAL OPPORTUNITIES AND PROBLEMS 9.1 SPECIAL OPPORTUNITIES Greater opportunities are met by being attached to ZIMRA for the period covered so far. The working environment is very conducive for a student to exploit all necessary work related learning skills. The skills are attainable as the organization is well equipped. Being granted some challenging responsibilities gives more confidence to the student. 9.2 PROBLEMS FACED No major problems have been encountered so far though minor challenges are faced but being overturned with little or no difficulties. 10.0 CONCLUSION The first quarter has been educative and has allowed the student to apply theory into practice. Many skills have been learned and more are keen to be learned.

APPROVAL BY WORK RELATED LEARNING EMPLOYER

NAME.

POSITION...

DATE OF APPROVAL...

STAMP