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Traditional value added tax (VAT) systems that were intended for physical transactions have serious limits as a result of the growing digitalization of trade, which has drastically changed how products and services are supplied across countries. Because cross-border electronic services allow...

Traditional value added tax (VAT) systems that were intended for physical transactions have serious limits as a result of the growing digitalization of trade, which has drastically changed how products and services are supplied across countries. Because cross-border electronic services allow...

This thesis examines the governance implementation gap in the National Road Fund Act, Cap. 381 of the Laws of Zambia, to the requirements outlined by the National Corporate Governance Code 2026. Although the National Road Fund Agency's governance structures generally conform to the Code, the...

This study examined how Total Quality Management (TQM) practices influence customer retention in commercial banks in Lusaka, Zambia, using Absa Bank Zambia Plc as a case study. It looked at four main aspects of TQM: leadership commitment, employee involvement, process management and customer...

This study assessed the relationship between selected underwriting risk management practices and insurer profitability using a case study of Professional Insurance Corporation Zambia (PICZ) Head Office in Lusaka, Zambia. Specifically, the study examined the relationship between risk assessment...

This research paper is primarily focused on assessing whether the Company Law Act No. 10 of 2017 has efficiently and effectively promoted the principles of Transparency and Accountability, bearing in mind that these principles are considered the most important corporate principles in corporate...

Environmental, Social, and Governance (ESG) principles have emerged as a globally recognised framework for evaluating corporate sustainability and long-term accountability. The environmental pillar of ESG imposes obligations on corporate entities relating to environmental impact assessment,...

This study investigated the effects of Credit Risk Management Controls (CRM) on profitability, measured by Return on Assets (ROA), at Stanbic Bank Zambia Plc, with particular emphasis on the moderating role of Loan Portfolio Quality (LPQ). Despite the increasing importance of credit risk...

This study analysed the legal framework governing the autonomy of the Office of the Auditor General in Zambia and assessed the extent to which they support or limit its independence and operational effectiveness. Using a doctrinal desk research approach, the study analysed Constitutional...

Foreign Direct Investment (FDI) is commonly viewed as an important contributor to export growth in host countries. It promotes human capital development by improving worker’s skills as well as managerial and technical expertise, thereby increasing productivity and efficiency. These improvements...