Auditing Case Study Example | Topics and Well Written Essays - 1750 words

Auditing - Case Study Example Overstating of revenues and the understating of expenses Revenues can be overstated so as to show that the company is doing well and that would attract new shareholders. The shareholders would be attracted by the increased revenues and that would imply that they would also get more dividends from the company because of the god performance of the company. The understating of expenses will mean that the profits of the company will increase and that will be appealing to the shareholders of the company (Kara and David, 178). The above facts will make the area of revenues and expenses more risky because the areas will have a direct effect on the shareholders decision concerning investment decisions. The auditor should carry out all the required procedures to ensure that the financial statements of the company reflect a true and fair view and the information will be useful for the shareholders and other company stakeholders. From the financial statements of the company, the operating incom e from sales has increased from 175.80 in 2011 to 197.40 in 2012. The increase in income is consistent with the increase in the previous years. However, that should not be the case because the margin of increase of tax is more than the other years, which are 33.30 in 2011 to 51.50 in 2012. That could imply that there is a probability that either the revenues were overcastted or the expenses understated and hence the area is a risky area. The company also has a reduced gross margin of 83.30 from 132.40 from 2011 and that could serve as an indicator for further investigations to ensure that there was no under stating of the expenses and the overstating of the incomes listed as other incomes. 2. Understating cost of sales The cost of sales can be understated to show an overstated profit. Cost of sales usually increases because of inefficiency in the company operations. Efficiency usually arises from the machinery that are been used, the company processes and the operations of the emplo yees. The company should ensure that it purchases its raw products at the lowest price possible to keep costs at a low level. The level of efficiency in a company is usually hard to calculate. The efficiency of the machines is usually dependent on a number of factors that may include the age of the machine and the power supply available to the machine. In that case, the auditors should treat the area of the cost of sales as a risky area because if the amounts are understated, the investors are likely to get a loss because of wrong investment decisions. Most investors usually carry out an analysis such as ratio analysis that can be used to endure that the ratios are favorable for the investor. The change in the cost of sales as compared to the prior years as per the financial statements of Stagecoach Company is not consistent. The issue of inconsistent could act as a risky area that needs further investigations and the auditor should analyze that area. The cost of sales has increased to 2507.40 in 2012 from 2257.40 in 2011. However, the operating income of the company in 2012 is greater than that in 2011. 3. Current assets and liabilities The area of current assets and liabilities is a risky area because a company can overstate its current assets and understate the liabilities to make the financial position of a company to be more appealing to investors. That is not a good thing on the part of

The Best Way to Increase Work Motivation Essay Example for Free

The Best Way to Increase Work Motivation Essay Introduction The purpose of this essay is to distinctively identify the effects of financial rewards on the work motivation of an organization and also whether or not this system of reward can cause an increase in the levels of work motivation already present in the organization. It furthermore aims to discuss weather Financial Rewards are the best way to increase the work motivation present. Although the essay shall primary be focused on Financial Rewards and Work Motivation, other factors that may have an effect on work motivation shall be discussed. For this purpose the understanding of work motivation shall be taken as such: The factors that are internal and external to employees that determine when he or she works, how hard he or she works and how long he or she works (Colquitt, Lepine and Wesson, 2009, pp.178-179). Furthermore the understanding of Financial Rewards to be undertaken is : The entire Reward System which focuses on Salary, Bonuses, Incentives etc., which aims to increase the amount of effort put in by the employees to achieve their work goals and increase work motivation in the organization as a whole (Hollyforde and Whiddett, 2002, p.166). By the conclusion of this essay the need for Financial Rewards its importance and status as apparently â€Å"the best way† to increase work motivation shall understood. There have been countless efforts over the years to understand the numerous factors and desires that determine and help to fully appreciate the intensity, quality, efficiency and reliability of the work performance of an employee. Since the eventual progress of learning and observation of the environment and factors has led to the conclusion that an employee’s performance is one of the most distinguishing factors that the organization or a business needs to cultivate in order for the organization to succeed. Work has always existed and been around in one form or another throughout our history but it is only in the recent couple of decades that we have come to understand the motivation to work or simply work motivation (Kressler, 2003, p.3). We must also take into consideration that different ways of motivation are influenced or can be influenced by the cultural context that it is applied in. People of different cultures may be motivated in different ways by the same rewards or incentives. The System of Reward must not differ substantially from the culture it is implanted in. However we must also note that most motivational theories are biased in the sense that they are US centric and based on studies conducted on test sample populations that may reflect cultural connotations and behaviors only found in the US.(Chiang and Birtch, 2012, pp.538-541) A Theory that seems to understand the disadvantage of a system solely focused on Financial Rewards is the Cognitive Evaluation Theory by E.L. Deci in which Financial Rewards would be seen as the External locus of Control and as understood by this it lessens the intrinsic motivation of the employee or person. It is assumed that activities are likely to be sustained longer if started by being motivated by intrinsic motivation and not an extrinsic motivation (Hollyford, et al, 2002, pp.37-38). According to the description by Kallberg and Rognes (2000) Non-financial rewards tend to have more broader aspects regarding improving performance and are focused on motivation for the long term of an organizations towards their employees. On the other hand as per Hofstede’s Topology in the category of Individualism-Collectivism explains Financial Rewards as being short-term and transactional in nature hence they are preferable for individuals who emphasize the aspects of individual contribution, individual ability and those that support that personal efforts are ultimately responsible for the job outcome. It is also suitable to people who see an increase in Financial Rewards as an attainment of Higher Status and Authority in the organization.(Chiang, et al, 2012, pp.542). Offering Non-Financial or pay benefits have been seen to have a positive effect as quoted by Francois Podeur, â€Å"The employees prove a high degree of organization commitment, are more loyal, feel more motivated to exceed their limitations and personal growth.†(Ciorbagui-Naon, 2010, pp.44) On the other hand as stated in Victor Vrooms Expectancy Theory in 1964 that when rewards are offered employees effort is increased and Money is almost always used as it is supposedly the most powerful and influential incentive in society and is already in fact largely used. . (Zani, Rahim, Junos, Samanol, Ahmad, Merican, Saad and Ahmad, 2011, pp.328-329) Since money is the basis or foundation of financial rewards and most Reward Systems the value of money against work motivation can be directly quoted as follows: â€Å"Money is not everything, Many would be happy with more time off, or more job security, than more money. People are prepared to trade off things for money once they have enough or grow weary of the game.†(Furnham, 2006, p.26-27) Furthermore several studies that have been carried out regarding the relative importance of pay or money have shown that money or pay ranks below factors such as job satisfaction, recognition, good people to work with etc., But the tendency of people to rate the things and factors which are regarded as more socially acceptable or less socially acceptable higher or lower respectively, the results of such studies could have varied or misleading results (Armstrong, 2010, p.143-144). In Concurrence with the above, according to Deming â€Å"Pay is not a motivator† as it buys the things people want but it does not motivate you to work. There is no research that supports paying people more money will encourage them to better the work performance, especially in the long run. This is also agreed upon by Kohn (1993) and Turner (2006). But the studies also concluded that it has a slightly higher or lower effect in different industries for example as in a study by Turner(2006) conducted on factory workers and service businessmen which found little relation between performance and financial incentives in factory workers but found the opposite when the study was conducted on service businessmen. (Zani, et al, 2011, pp.330). Although Financial Rewards are supposedly provided equally according to the Principle of Distributive Justice, this is not always so as most systems are individualistically designed that they cater towards one person’s performance on the whole and may serve to de-motivate the average and low-performance attaining employees. Furthermore according to studies by Thompson (1992b) and Marsden and Richardson (1994), financial incentives related to pay have little to no effect in increasing motivation and work performance. Also according to these studies the effects of Financial Rewards are hard to determine as there are debatable or skeptical ways of monitoring its effectiveness and to also take into consideration the other factors that at the same time may be in effect that may affect performance and motivation such as innovation, new technology etc. Another factor that must be taken into consideration is the way Financial Reward are introduced into the organization and the principles and practices used implementing it, according to a study conducted for The Department of Employment in the UK by Bowey and Thorpe successful l outcomes are more dependent on the effectiveness of communication and Support systems rather than the pay design or financial reward provided. (Armstrong, et al, 2010, pp.147-150). Conclusion On the basis of the above information reviewed and analyzed we can conclude that while financial rewards are the most commonly used and implemented system of reward used today it is not necessarily the best way to increase work motivation on the whole, for the organization. The use of financial rewards cannot be rejected or discarded as it plays a part in motivating an individual but it must be taken into consideration that Financial Rewards work best when within the Framework of an Integrated system of reward that combines both Non-financial and Financial Rewards together. The system that might work best is a system that takes into consideration also the cultural context in which it is placed as this may have an effect on the performance of an individual due to a reward used. Also the ratio of Financial Rewards to Non-Financial Rewards affectedness is dependent on the industry or sector it is situated in. References Armstrong, M. (2010). Armstrongs Handbook of reward Management Practice Improving Performance through Rewards. 3rd ed. London: Kogan Page Limited. pp.143-144. Armstrong, M. (2010). Armstrongs Handbook of reward Management Practice Improving Performance through Rewards. 3rd ed. London: Kogan Page Limited. pp.147-150. Chiang, F.F.T. and Birtch, T.A. (2012). The Performance Implications of Financial and Non-Financial Rewards: An Asian Nordic Comparison. Journal of Management Studies. Vol.49, No.3, pp.538-541 Chiang, F.F.T. and Birtch, T.A. (2012). The Performance Implications of Financial and Non-Financial Rewards: An Asian Nordic Comparison. Journal of Management Studies. Vol.49, No.3, pp.542 Ciorbagui-Naon, R. (2010). Modalities of Non-Financial Motivation of Employees Within Organisations. Annals of the University of Petrosani Economics. Vol.10, No.4, pp.44. Colquitt, J., Lepine, J. and Wesson, M. (2009). Organizational Behavior Improving Performance and Commitment in the Workplace. 2nd ed. New York: McGraw-Hill/ Irwin. pp.178-179. Furnham, A. (2006). Pouring Money Down the Drain?. British Journal of Administrative Management. Vol.53, Issue.2, pp.26-27. Kressler, H. (2003). Motivate and reward Performance Appraisal and Incentive Systems for business Success. Hampshire: Palgrave Macmillan. pp.3 Hollyford, S and Whiddett, S. (2002). The Motivation Hand book. London: CIPD House. pp.37-38. Hollyforde, S. and Whiddett, S. (2002). The Motivation Handbook. London: CIPD House. pp.166. Zani, R. Md., Rahim, N. A., Junos, S., Samanol, S., Ahmad, S. S., Merican, F. M. I., Saad, S. M. and Ahmad, I. N. (2011). Comparing the Impact of Financial and Non-Financial Rewards Towards Organizational Motivation. Interdisciplinary Journal of Contemporary Research in Business. Vol.3, No.4, pp.328-329. Zani, R. Md., Rahim, N. A., Junos, S., Samanol, S., Ahmad, S. S., Merican, F. M. I., Saad, S. M. and Ahmad, I. N. (2011). Comparing the Impact of Financial and Non-Financial Rewards Towards Organizational Motivation. Interdisciplinary Journal of Contemporary Research in Business. Vol.3, No.4, pp.330.

Story about Intangible Things Essay -- Autobiography Essay, Personal Na

Intangibility used to be a focus of mine. I lived for the things that were fleeting and impossible to categorize. I was free of the constraints of anything and everything, from language to thought. I found beauty in the things you could not touch and could not even grasp your mind around fully. Now I feel so far removed, I need something to grab on to. I need something I can touch and know is real, solid, and there--something permanent. It is like being stuck in an Impressionist painting. Nothing is solid because everything is momentary and instantaneous. That was the sort of thing I once reveled in. However, things are too muddled now for enjoying intangibility. I simply want comfort and firmness. I need a rock to hold on to or I am afraid I cannot come back. The air was particularly sticky that day. That sticky air was also accompanied by a sticky feeling--a type of feeling that was foreign to me until that moment. I sauntered up the brick steps and doubtfully opened the front door to my house. â€Å"Sweetie... Come upstairs,† said my mom in a voice that was all too familiar. The word sweetie, when used by my mother, never meant good news. I walked up the stairs. There were fourteen of them, and I walked slow, taking in each and every small step. Eventually, I reached the top. I sat down on my bed indian-style and waited for the news I expected but did not want to hear. â€Å"Kacie, your father and I are getting a divorce.† When those words finally came out of her mouth, it was as if I could have read the dictionary one hundred times and still be at a loss for words. All I felt was gaping holes where consciousness should be. It was like when you go to see a movie and you come out a few hours later blinking, lost, and wondering to you... ... is constantly radiating with happiness. The rain cloud that was lurking over my dad’s head for the past year has now been replaced with rainbow. And me, well, strange memories and waves of nostalgia tainted with deja vu have been hitting me frequently. Sometimes, I long for the days that my dad, mom, sister, and I would spend together--all four us, one happy family. I could try to blame it on the lack of sleep or nourishment, but I actually think I’ve developed the â€Å"Peter Pan Syndrome,† or rather the â€Å"Peter Pan Syndrome† already encoded within me has simply grown and developed, like a small tumor of now epic proportions. When am I going to let go and truly grow up? Nevertheless, every now and then I look back at my life and come across a blank spot where I lost myself, like skips on a scratched CD. Even though I’m happy, that blank spot never fails to hurt like hell.

Advertising to Youth

In the ever expanding world of consumerism and advertising, companies are constantly looking for new ways to sell their products to youth by making their commercials and campaigns more memorable than the competition; thus having to reinvent themselves. The youth generation has become the prime target because they have more spending power than ever before; because of more disposabel income, and increased avenues at their disposal in which to spend their money. Therefore companies spend an enormous amount of money on advertisement to ensure popularity and early brand loyalty.In the last decade, these superbrands are looking towards new and outrageous ways to capture young audiences, although these campaigns are appealing, how effective are they? This essay is meant to demonstrate how companies are reinventing themselves, whether their efforts are effective, and what possible implications these actions may have on youth during their teenage years, when they may be the most impressionabl e. As mentioned earlier, youth are incredibly important to the international market, in â€Å"The Advertising Age†, Jeff Jensen mentions that in todays youth market â€Å"Selling out is not only accepted, it’s considered hip† (Klein, pg. 5) Corporate sponsorships have become a regular occurrence, as a conglomerates advertise during large sport events, concerts and or even host entire contests . This provides for a perfect channel of penetration to a large amount of youth as they are usually key observers of these types of events. An example of this would be the how McDonald’s was a sponser of the Vancouver Olympic Winter Games. Throughout the two week duration of the games, McDonald’s sponsorship was seen everywhere, which was ironic considering that most food offered at McDonald’s is high in fat and cholesterol.Regardless of the facts, the company promoted themselves as a product of healthy active living by having athletes endorse their pro ducts. An earlier campaign featured pop icon Justin Timberlake collaborating with the Golden Arches, and creating the slogan and jingle â€Å"Im Lovin It†, which later furthered his own music career. The use of music to attract attention to a product has become a new advertising trend among numerous companies because it allows the organization to appear in tune with youth culture by using familiar songs, or artists to identify with the brand.A revolutionary effort made by automobile manufacturers such as Audi, Ford, Honda, and BMW has changed brand image by creating brand loyalty among â€Å"a whole new generation† and â€Å"chasing young buyers. † (Halliday, 16) In the case of Audi, they sponsored David Bowie’s concert, and asked fans to collaborate two of his hit songs for their next campaign; the winner would win a brand new Audi TT coupe. â€Å"The target for the contest [was] skewe[ed] to 20-something consumers, younger than Audi's traditional audie nce in their late 30s to early 50s† (Halliday, 16) As for BMW, their angle for targeting youth aged 15-30 years old was similarly clever.They sponsored young go-cart drivers by providing them with scholarships to race for BMW Formula USA professionally, not only helping build the winners careers, but have their new target audience identify with the drivers and therefore, the brand. In the past, luxury vehicles such as BMW and Audi were mostly marketed towards baby boomers, but marketers are starting to realize the market value of advertising to youth approaching an age when they start deciding what car they should identify with. This creates brand loyalty at an early age, that will hopefully generate sales for the companies later on.The above are all examples of how to secure brand loyalty among youth at an early age. Although the campaigns are ingenious marketing strategies, the repercussions may be serious. In the case of McDonald’s, there are some serious ethical iss ues centered around the fact that a restaurant that sells junk food is promoting itself as an alternative to a healthy lifestyle. Although they do offer â€Å"healthier† choices on their menu, their campaign during the Olympics featured the slogan â€Å"you don’t have to be an athlete to eat like one† featuring athletes like Patrick Chan eating a burger.These types of commercials tend to be misleading to young viewers to believe that athletes actually eat fast food. Even viewers that are aware McDonald’s is not a healthy choice might be more likely to purchase from the restaurant because of the constant advertising, and incentives such as official Olympic paraphernalia. The effect of the campaign was very successful, as McDonald’s generated a sales profit of 4. 8 percent worldwide higher than last February, with a predicted increased of 4 percent. In retrospect, luxury automobile makers advertising to youth may be a seemingly harmless alternative t o gaining future customers.But on closer inspection, the problem may lie deeper. By luxury models creating brand loyalty so early one, it gives the impression that any person can own an Audi or BMW, when in fact that is not the case. Many people will never be able to afford this type of vehicle, but by instilling a desire so early on, may cause some to live beyond their means, meaning going into debt to own an Audi, and have a false sense of accomplishment. On the other hand, a teen may desire these cars, and dedicate themselves to working hard so that one day they be able to afford one.There is no way to tell whether this will have a positive or negative effect of the consumer, as the campaign is only a start to the reinvention of two brands that have for many decades been deemed as appropriate for middle-aged adults. During the era of Old Hollywood, product placement was a small part of the movie making business, as corporate products were secondary to the script and story line. I n today’s conglomerate controlled society, advertisement becomes the main form of funding for a motion picture, thus in some cases controlling the whole integrity of the film.On television, certain shows are created around the product itself, and cleverly manipulated through repetition to instigate desire in the product. The prominence of this type of product placement is clearly visible in television and movie programming that is targeted at youth. An example is â€Å"America’s Next Top Model,† the corporate sponsor of the show is Cover Girl Cosmetics. The whole show is built around using the products, advertising them in the photo shoot campaigns, and again repeating the brand at the end during the elimination ceremony.The brand describes itself as youthful and fresh, the perfect brand for young girls. The models in the reality show all strive to win $100,000 contract with Cover Girl. Needless to say, this has been an incredibly well executed advertising campa ign, and it is endorsed by supermodel Tyra Banks, and is viewed by millions of young girls around the world. Last year Cover Girl’s revenue was US 79. 03 billion dollars. Even if only a smart per cent of young women buy the cosmetics because of the show, it is still a fantastic investment in advertising for the company.Many movies are following in the same trend by shamelessly centering their scripts around product placement, in some cases making it the focus of the entire movie. One extreme example in the satire comedy â€Å"Talladega Nights† starring Will Farrel. The film focuses around the advertisement of Nascar, Wonderbread, Old Spice, Perrier, Taco Bell, Kentucky Fried Chicken, and Applebees to name a few. The viewer is so overwhelmed by the amount of corporate sponsors, that they may fail to recognize that there is no true story line.This movie is meant for a young audience as it is filled with outrageously inappropriate and immature humor that ironically identi fies the fact that the movie is filled with product placement. This is a brilliant way to advertise numerous products because the movie does not deny the fact, which makes it almost acceptable to the audience because of the recognition of the fact. Shortly after the movie aired, Wonderbread started a new savvy campaign of their own, introducing a new whole wheat version of their bread that catered to children.There is no doubt that Wonderbread became the face of â€Å"Talladega Nights† and thus unforgettable. In the fight for youth audiences, companies are now spending millions of dollars on market research in the mission of finding out what is â€Å"trendy† and â€Å"cool. † In her article Niomi Klein identifies a different approach to researching the youth generation. â€Å"Cool Hunters: The legal stalkers of youth culture† (Klein, pg. 72) are used to investigate teenagers by large corporations into order to stay current within their advertising and pro ducts. Armed with their change agents and cool hunters, the superbrands become the perennial teenage followers, trailing the scent of cool wherever it led† (Klein, pg. 73) that brings reinvention to a whole new level. These marketers usually focus towards the ghettos of large cities, where subcultures start because of lack of money; these youth are forced to use their creativity to standout and build a self image against the status quo. Corporations such as Nike recognize trends in these communities, and use it towards the advent of a new campaign and line of clothing or shoes.The irony is that this trend is catered to suburban youth fabricated to look like the youth from the ghettos because â€Å"very often the most exciting outfits are from the poorest people. † (Klein, pg. 73) Wherever there is a new trend emerging, the superbrands will find some way to materialize it for their own profit. This creates a problem of originality as â€Å"no space has been left unbrand ed. † (Klein, 73) Youth may find it difficult to create an outstanding and alternative image for themselves that does not represent mass consumerism.There is also some ethical problems with this marketing trend as this could be seen as a new form of pirating ideas, and the compromising of privacy of the youth targeted in the ghettos. The trend of hip hop influence has spread to other companies such as Reebok, Tommy Hilfiger and even Levi’s as they use celebrity endorsements like 50 Cent, Puff Daddy and Jay-Z to further sell their reinvented brand images. In another effort to stand out and make a commercial unforgettable, some companies are going to extreme measures to create edgier content that abandons the use of musical inspired content, and uses shocking images in its place.One such company is Airwalk shoes which used body dismemberment and overflowing toilets as humor to create an â€Å"uncensored voice of the counterculture. † (Jensen, pg. 31) This campaign came into light after the success of dirty humor movies such as â€Å"There’s Something About Mary† and â€Å"Monty Python†. The first commercial hows an Airwalk consumer being chased by an angry motorist; and ends up losses some limbs in the process. After the ordeal is over, the loyal customer finds one of his dismemebered legs in order to get his Airwalk shoe back.The second commercial titled â€Å"Titanic† illustrated a young man sitting on the toilet which starts to overflow, and he does everything to keep his Airwalk shoes from getting wet. The approach of the outrageous was aimed to be more â€Å"viral†, by using the shocking images to gain more media placement among ESPN, MTV, and Much Music. The spokesperson for Airwalk was quoted saying â€Å"It won't be enough to just carpet-bomb consumers with your brand name [†¦ ] a brand better be compelling enough that consumers covet it. † (Jensen, pg. 1) The campaign was aimed towards a niche target audience of teenaged skateboarders that would appreciate the dirty humor, as they were thought to be as fearless and out-going as were the new 4 million dollar advertisements. Although they probably appealed to many young people, it most likely offended other viewers with the gut-wrenching content. This interesting approach could either work in favor of the company or against it; but by using such explicit humor may prove to be very limiting, as it may only appeal to a small audience, not generating as many sales.In the end, the campaign proved to be too extreme for MTV which asked the company to tone down the dismemberment approach. After reviewing just a few modes of advertisement towards youth, the question of how this effects them during their reflective years, leading into adulthood. In a review of cognitive studies done on youth ages 11-16 years old â€Å"had still not acquired an understanding of persuasive intent on a par with adult levels† (Nairn & Fine , pg. 449-450) Thus these children were not able to identify clearly that companies were advertising to them in order to sell a product.This makes it very dangerous because teenagers may start forming habits of consumption before they are able to identify them completely leading to the onset of the mass consumerism attitude. Children around the aged of 12 â€Å"do not show the expected increase in resistance to advertising† (Nairn & Fine, pg. 450), making them an easy target for brand loyalty and preference for corporations. Consequently, a child shown a movie clip introducing a brand would be more likely to choose that brand after seeing it; this was concluded by a study done by Auty and Lewis in the Psychology of Marketing.In light of this information, the ethical issues surrounding advertising to children and youth should be taken under great consideration. By possibly limiting the amount of commercials during youth programming would have a positive effect of limiting the effects of mass consumer culture. But in contrast, much of the programming aired for youth is sponsored by large corporations, and if commercials are cut down, so is the funding. Not only may advertising effect the future consumer practices of youth, but it also may effect their morals and values.Seeing crude material such as the Airwalk commercials may have some influence in their tolerance for such humor, and may make it acceptable in their eyes. Images of sexually explicit content may also have the same repercussions towards behavior as well as self image. In shows like â€Å"America’s Next Top Model†, the girls are portrayed as perfect because they are thin; youth may aspire to such ideals which may cause a negative self image towards themselves and others. Advertising is a powerful tool for many corporations, and they will constantly looking for new and exciting ways to capture the attention of youth.There numerous methods that make advertising almost inescapable. Every area of the environment becomes a commodity as advertising can be found on the floors and ceilings of buses, internet sites, and even in washrooms stalls. But what the youth of today have is more information at their disposal that they can use to combat large corporations, and be able to identify what these companies are doing. They can use this information to generate their own income by using sites like YouTube, or use what they know against the corporations to ban advertising to young children.

Procurement Ethics and Quality of Goods Procured in Uganda

MAKERERE UNIVERSITY PROCUREMENT ETHICS AND QUALITY OF PRODUCTS PROCURED IN THE PUBLIC SECTOR (A CASE STUDY OF THE MINISTRY OF WORKS AND TRANSPORT) BY KIYO MWENDA MUCHIRI 07/K/3250/EXT SUPERVISOR MR ANTHONY TIBAINGANA A RESEARCH REPORT SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF THE DEGREE OF BACHELOR OF COMMERCE OF MAKERERE UNIVERSITY. JULY 2011 DECLARATIONI Kiyo Mwenda Muchiri, do hereby declare that procurement ethics and quality of products procured in the public sector is entirely my own original work ,except where acknowledged,and that it has not been submitted before to any other institution of higher learning for the award of degree. Signed†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Date†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Name:Mr Kiyo Mwenda Muchiri APPROVAL This research report has been submitted for examination with my approval as the candidate’s university supervisor. Signed†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Date†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Name:Mr Anthony Tibaingana DEDICATION This research work is dedicated to my dear mother MERCY MUTHONI MUCHIRI for the continued love support and motivation may God bless you very much. ACKNOWLEDGMENTS I would like to acknowledge the contribution provided by the individuals and insituition mentioned below. First and foremost i would like to recognise the constant support and contribution provided by supervisor Mr Antony Tibaingana. Special acknowledgement goes to my loving aunt Nelly Karimi for her continued moral support love and care.Special thanks goes to the staff of ministry of works and transport and amproc international for their contribution to the completion of this work. My sinc ere gratitudes also goes to collegues George,Nelson,Kibet,Dickson. Omar,Oscar and Nyambati who i have shared my time of study with for their support throughout the course of my study. TABLE OF CONTENTS CONTENTPAGE DECLARATIONi APPROVALii DEDICATIONiii ACKNOWLEDGMENTSiv TABLE OF CONTENTSv LIST OF TABLESix LIST OF FIGURESx ACRONYMSxi ABSTRACTxii CHAPTER ONE1 1. 1Background of the Study1 1. 2 Statement of the Problem3 1. 3 Purpose of the Study4 . 4 Objectives of the Study4 1. 5 Research Question4 1. 6Scope of the Study4 1. 6. 1Time Scope5 1. 6. 2Subject Scope5 1. 6. 3Geographical Scope5 1. 7Significance of the Study5 CHAPTER TWO6 LITERATURE REVIEW6 Introduction:6 2. 1Ethics6 2. 1. 1Procurement Ethics6 2. 2How Ethics is ensured in Public Procurement6 2. 3Ethical Issues in Procurement. 8 2. 3. 1Corruption8 2. 3. 2Conflict of Interest11 2. 3. 3Donor Interest12 2. 3. 4Delayment of Funds13 2. 4 Quality13 2. 4. 1Quality of Products13 2. 4. 2Determinants of Quality14 2. 4. 3Public Procurement and Effective Quality Products and ServiceDelivery. 15 2. 5Public Procurement16 2. 5. 1Procurement in the Ministry of Work and Transport17 2. 5. 2Procurement Cycle in the Ministry of Works and Transport18 2. 5. 3Procurement Methods Followed in the Ministry of Works and Transport19 2. 6Effects of Unethical Procurement20 2. 7Conclusion:21 CHAPTER THREE22 Introduction:22 3. 1Research Design22 3. 2 Survey Population22 3. 3 Sampling Design22 3. 3. 1Sampling Size22 3. 4Source of Data23 3. 4. 1Primary Data23 3. 4. 2Secondary Data23 3. 5Data Collection Methods23 3. 5. 1Observation23 3. 5. 2Survey24 3. Data Collection Instrument24 3. 6. 1Questionnaire24 3. 6. 2Documentary review24 3. 6. 3Interview guide,24 3. 7Data Processing Analysis and Presentation24 3. 7. 1Data processing. The researcher after gathering the data then edit code classify and tabulate the data. 24 3. 7. 2Data analysis. 24 Data presentation. 24 CHAPTER FOUR25 PRESENTATION OF FINDINGS, DISCUSSION AND INTERPRETATION25 Introdu ction:25 4. 1Demographic Characteristics of Respondents25 4. 2Findings on how products are purchased in the organization27 4. 3 Findings on causes of unethical practice in procurement31 4. Findings on the relationship between ethics and quality of goods procured33 4. 5Ethics in the Organization38 CHAPTER FIVE39 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS39 Introduction:39 5. 2Summary of findings39 5. 2. 1Findings on the procurement procedure followed under the Ministry of Works and Transport. 39 5. 2. 2Findings on the causes of unethical conduct in procurement in the ministry of Work and Transport. 39 5. 2. 3 Findings on what is the relationship between procurement ethics and quality of product procured. 39 5. 3Conclusions:40 5. 4Recommendation:40 5. 5Areas for further research40REFRENCES41 APPENDICES42 APPENDIX ( i)Questionnaire42 APPENDIX (ii)Interview guide47 LIST OF TABLES TABLEPAGE Table 1: Showing Sample Size23 Table 2: Showing response rate of respondents25 Table 3: Showing the age of the respondents25 Table 4: Showing the Level of Education26 Table 5: Showing Marital status27 Table 6: Showing how long one has worked for the Organization27 Table 7: showing whether purchase requisition are handled on time28 Table 8: Showing whether procedures followed helps in procuring quality products29 Table 9: Showing whether products procured are of quality30Table 10: showing whether weak enforcement measure of procurement law contributes to unethical practice31 Table 11: Showing whether moral degradation in the society is a cause of unethical conducts32 Table 12: Showing whether unethical practice of bidder contributes to unethical conduct by staff33 Table 13: showing whether the organization code of ethics contributes to quality products being procured35 Table 14: showing whether suppliers meet organization specification of quality products36 Table 15: showing whether unethical practice staff has resulted in procurement poor quality products. 36LIST OF CHARTS FIGURE. PAGE Chart 1: Showing gender of the respondents26 Chart 2: Findings if purchase requisition used are from the user unit28 Chart 3: Showing whether PPDA procedure is followed29 Chart 4:: Showing relationship between ethics and procurement30 Chart 5: Showing how low pay has contributed to unethical practices†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 32 Chart 6: Findings if there is relationship between ethics and quality of goods procured33 Chart 7: showing whether organization have a mean of checking unethical practice of employees. 36 ACRONYMS PPDA Public Procurement and Disposal of Public assets AuthorityIGGInspector General of Government CHOGMCommonwealth Heads of Government Meeting PDEProcurement and Disposal Entitity SPSSStatistical Package for Social Sciences MOWTMinistry of Works and Transport ISOInternational Standards Organisation ABSTRACT The principle objective of carrying out this study was to assess the impact of procurement ethics on the qu ality of products procured in the public sector a case study of the ministry of works and trasport,and to come up with particular issues that need to be addressed in order to improve their effectviness and efficiency in their procurement activities.The study used cross section design where data was gathered just once over a period of time in the ministry of works and transport ranging from the period (2000-2010). The research used descriptive research design which describes the phenomenon it was undertaken in order to ascertain and be able to describe the characteristics of variables of interest. The study used a sample size of 37 respondents who were purposively selected. Self administered questionnaires and interview guides were the main instruments of study and data was analyzed using frequencies, percentages and charts using Microsoft excel.Findings on procurement ethics was that there some ethical issues that arise such as bribery, nepotism, tribalism, leaking of confidential i nformation, pressure from those in authority above, awarding of contracts to those who are not the best evaluated bidders, conflict of interest, lack of transparency and single sourcing, embezzlement of funds and also harassment this was attributed to greed and low pay offered to the employees. Findings on quality of products procured were that when the PPDA procurement procedures are followed majority of the employees were of the view that it contribute to procurement of quality products.Recommendation on the issue of ethics and quality is that procurement officers should always be sensitized on the importance of ethics and the society as whole needs to be educated on the importance of ethics to reduce on the unethical practices by bidder CHAPTER ONE 1. 1Background of the Study According to (Kenneth Lyson 2007) procurement ethics is the principle conduct governing an individual or group concern to what is right or wrong.Ethics is about fairness deciding what is right or wrong defin ing practices and rules which underpin responsible conduct between individuals and group it is a sense of upright both of conviction and action. (International standards organization 8402) defines the fundamental terms relating to quality concepts, it states that quality is the totality of features and characteristics of a product that bears on the ability to satisfy stated or implied needs and they go ahead to give the dimensions of quality as performance, reliability serviceability conformance durability aesthetics and perceived quality.According to research done by (Edgar Agbar and Niegel shipman 2006) titled public procurement reform in developing countries: the Ugandan experience, procurement in Uganda consists 70% of the national budget and yet according to the inspector general of government 90% of complaints about corruption in the office are procurement related, and according to the (African pear report 2006) pubic sector losses 268. 6 million dollars directly due to unethi cal practices.In 2005 procurement audit carried out by the public procurement and disposal authority in Uganda out of the 322 contracts audited only 7 of the contract were clean that is only 2% of the contract reviewed. According to the (parliamentary accounts committee report on commonwealth heads of government meeting 2009) focusing on ministry of works and transport most of the products procured by the ministry were not of the right quality. For example over one billion shillings were lost due to purchasing of poor construction materials like asphalt, sand, stones, steel which were not of the right quantity and quality.This was attributed to the lapse in the procurement ethics and procedures. The auditor general also pointed on the poor quality of the roads and wanted the contracts for construction of those roads terminated and government money refunded or contractors make good of there works, because most of the roads constructed or reconstructed had potholes or ripped and some stretches of the roads poorly done and not of the recommended design and in some cases the roads were designed and not constructed at all for example the Manyago road (62kms) the Najjanamkumbi-Makindye road 1. km designed by MBW consulting engineers. According to the parliamentary accounts committee on commonwealth heads of government meeting 2009) the ministry of works and transport was responsible for procuring vehicles for transport. The vehicles were to include executive vehicles for the majesty and other heads of government, police vehicle and motor cycles, ambulances command and patrol vehicles at cost Shillings 20 billion.This was supposed to be done through a competitive process and the last two best evaluated bids were by spear motors and motor care Uganda limited, spear motors had the best bid but the ministry decide to use direct sourcing and the contract was awarded to motor care Uganda limited owned by 56 percentages by a cabinet minister Hon. Kuteesa.The company claime d to be importing BMW’S from Germany but they were importing them from Austria and Denmark the initials cost was 38,000 euro’s for a brand new BMW from Germany but the ministry of work and transport spent over 47,000 euro’s for second hand BMWs from Austria and Denmark which did not conform to the standards set by the procurement entity under the ministry. They were 204 BMWs but it is believed that 174 of he BMW’s were not of the required standard.Also Toyota (u) limited was given a direct contract to supply ambulances at a cost shillings 2,893,469, 700 billion. The ambulances were supposed to be 23 and all of ambulances did not conform to the set standard of quality and specification. They lacked oxygen cylinders, hooks, drug cabinets, emergency lights. Although the manufacturers acknowledged these defects and the low quality of the ambulances nothing was done to rectify the situation. The committee also found out that only 21 of 23 ambulances were deliv ered. 1. 2 Statement of the ProblemThe lack of procurement planning, corruption and conflict of interest and political interference has led to procurement of poor quality products in the ministry of works and transport for example minister for works Hon Byabagambi outside of the commonwealth heads of government budget he directed the consultant engineers (M/s Multiplan) to carry out additional works which were not well stated outside the law in total disregard for the law this variation led to a loss of shillings 1. 7billion. This was flouting of the public procurement and disposal authority law.The procurement system in Uganda varies in major way due to the fact that most projects are donor funded institutions like the world bank, international monetary fund and the European union and thus there is no consistency in the ministry of works and transport for a certain procurement system and creating loopholes for unethical staff to embezzle money through means like defining specificat ion to fit single contractors, substituting specified goods with inferior goods selective release of information to favor contractors, charge for skills below those specified which is causing poor quality being procured. . 3 Purpose of the Study The study is carried out in order to establish the relationship between procurement ethics and quality of products procured. 1. 4 Objectives of the Study (i) To establish procurement procedure used/ followed under the ministry of works and transport. ii) To identify the cause of unethical conduct by procurement personnel in ministry of works and transport. iii) To assess the relationship between procurement ethics and quality of product procured. 1. 5 Research Question i) How are procurement procedures followed under the ministry of works and transport? i) What are the causes of un-ethical conduct in procurement in the ministry of works and transport? iii) What is the relationship between procurement ethics and quality of products procured? 1. 6Scope of the Study The scope include three major areas that is; 1. 6. 1Time Scope: The research will be done between January to June 2011 and the research intends to concentrate on the literature published between 2000-2010 in order to identify the variable problems. 1. 6. 2Subject Scope: The study shall be done in the ministry of works and transport and shall concentrate within Kampala city.The people to be interviewed in the study are the employees of the ministry under the procurement department. The contextual scope of this study will focus on the impact of procurement ethics on quality of products procured. 1. 6. 3Geographical Scope: The study will be carried out in the ministry of Works and Transport in Kampala district plot 4/6 Entebbe Uganda. 18 Significance of the Study The research will be significance in the following ways: †¢ The study will help improve my skills and knowledge as a researcher in doing research. The study will also help improve the ministry of Wo rks and Transport in appreciating procurement ethics and thus improving quality of product and services offered by the ministry. †¢ The research will also contribute knowledge as literature review to researchers interested in the same area of research. CHAPTER TWO LITERATURE REVIEW Introduction: This chapter deals with review of the related literature on the study of the variables specifically procurement ethics and quality of products procured in the public sector in Uganda. . 1Ethics Moral principles that govern a person’s behavior or the conducting of an activity, It can also be described as the branch of knowledge that deals with moral principle (oxford dictionary 2001). Ethics can also be described as principle of conduct governing an individual or a profession. (Webster’s third new international dictionary) (According to Kenneth Lyson 2006) Ethics is the principle of conduct governing an individual or groups, concern for what is right or wrong, good or bad. 2. 1. Procurement Ethics The main principle of procurement ethics are impartiality or objectivity, openness and full disclosure, confidentiality, due diligence, competence and duty of care, fidelity professional responsibility, avoiding potential or apparent conflict of interest. These can be characterized by accountability, responsiveness, professionalism, transparency, open competition, confidentiality, non discrimination and fair play. (Kenneth Lyson 2006). 2. 2How Ethics is ensured in Public ProcurementEthics in the ministry of works and transport has been ensured through a put in place code of ethical conduct in business which must be signed by employees which is listed below 1. Employees shall not use their authority for personal gain and shall seek to uphold and uphold reputation of the Ugandan government. 2. Employees shall reveal any personal interest that may impinge or might be deemed by others to impinge on employee’s business dealing. 3. (i) Employee’s sha ll respect the confidentiality of information received in the course of business dealing and shall never use such information for personal gain. ii) Information given by employees in the course of business dealing shall be true and fair and not designed to mislead. 4. Employees shall avoid any business arrangement that might prevent effective operation of fair competitive. 5. Employees shall not accept business gifts from current or potential government suppliers. 6. Employees shall refrain from any business hospitality that might be viewed by others as having an influence in making a government business decision. public procurement and disposal of public asset authority act 2003) Also there deterrent measures put in place by the (public procurement and disposal authority act 2003)to ensure ethics are maintained in the government ministries like ministry of works and transport where in section 95 a list of offences are listed like colluding to commit fraudulent or corrupt act, exert ing undue influence on any officer or employee, refusal to answer summons and on conviction one is liable to a fine of 250 currency point and each currency is worth 20,000 Uganda shillings or to a term of imprisonment not exceeding 3 years or both. . 3Ethical Issues in Procurement. 2. 3. 1Corruption One of the major factors that affect quality of products procured in the public sector is corruption; few activities create greater temptation or offer more opportunities for corruption than the public sector procurement. Hardly a day will pass by without another major scandalous public procurement activity in the papers (Pope 2000).For example in the ministry of works and transport out of the 91 billion offered for construction of roads during the common wealth heads of government meeting 21 billion was lost due to corruption by the officers in the ministry (Parliamentary accounts committee report 2009). The main purpose of the procurement procedure is to ensure openness to all stakehol ders involved in the procurement exercises. (Robert 1988) argues that corruption can be equated to the formulae = (M + D – A) where corruption equals to monopoly, discretion minus accountability. J M Ntayi 2009) on the other hand notes that corruption in least developed countries occurs when there is motive and opportunity, corruption is a crime of opportunity, the opportunity being institution inefficiencies. Corruption procurement is â€Å"grand† and at alarming levels, the integrity and ethics of procurement staff and those helping out with technical activities is highly questioned since they do not seem to adhere to any code of ethical conduct to guide there ethical responsibilities.According to (Wade 1995) corruption may increase transaction cost by 50%. A purchaser who wants violate the law has a couple of opportunities in his possession through which he can manipulate the process in a desired direction, these include arranging the composition of a tended in such a way that one may avoid the application of tendering procedures above the threshold and instead use simplified procedures including designing the technical specification or terms of reference to favor a certain product or service or to exclude potential bidders.Others are including the award criteria in tender evaluation which are completely irrelevant to the actual procurement and evidently discriminatory towards certain suppliers. Manipulation of the process can include using non- open tendering procedures such as restricted procedure or direct procurement , designing contract arrangement with obvious ambition to favor a certain suppliers, accepting false information and misleading documentation from bidders and manipulation of the decision making process (Westring and jadoun 2001).The (World Bank report 2000) rates public procurement as an area of government activity in which the risk of corruption are very high. The World Bank further asserts that to offer total solutions whic h would continue to deliver advantages and to be responsible to the future needs of clients the key strength lie in the skills and professionalism of staff. This requires the ability to gain a close understanding of the clients business through training and capacity building.It should be noted that corruption in procurement is not exclusive domain of the buyer who controls the purse strings but the supplier or contractor who makes an unsolidated offer can easily initiate it, corruption in procurement also takes form of tailoring specification to favor particular supplier restricting information about contracting opportunities and creating situations of emergencies and urgency so as to use single source bidding simultaneously supplier can corrupt the procurement process by colluding to fix bid prices offering bribes and interfering in the evaluation process and thus affecting quality of goods, works and supplies procured ( Pope 2000). The most frequent source of corruption public pro curement takes the form of commissions paid or purchased items to officials in the procurement process.This practice threatens sound decision making by those involved in the procurement process for the higher commissions the better the opportunities of purchasing from the firm and thus affecting quality of goods, works and supplies (Vinold journal of trade 2001). The recipients of clandestine money in the case of government contracts are not only public officials but also members of parliament, political parties and their office bearer. The national laws allow such contributions provided the payment are disclosed and are made without expectation of favors, in practice however the business firms making such payments try to obtain assurances from the recipient that they would helped by persuading the government the take decisions that would benefit there companies (Vinold journal of world trade, 2001).The (Inspector general of government report 2005) further shows that there has been persistent flouting of the laid down procedures and guidelines by procuring entities. This has resulted into colossal loss of high sums of public funds and the procurement of goods, works and supplies that barely meet their intended objectives. 2. 3. 2Conflict of Interest (According to Pope 2000) conflict of interest in procurement is the order of the day. This arises when people in the public sector are influenced by personal and financial consideration when doing their jobs thereby influencing their decisions. Decisions are made for the wrong reasons in favor of people to whom they are close thus impairing the objectivity and independence of their judgments on quality specifications.In procurement when handling a tender, all conflict should be noted recorded and the official involved should then exclude themselves from further involvement in the tender awarding decisions. (Pope 2000) further asserts that the procurement process should have clearly stated and well understood polici es and procedures as well as written codes of conduct to deal with actual, potential and perceived conflict of interest. He is of the view that if a relative is unquestionably the best evaluated bidder they shall be awarded the tender if the correct procedure is followed. In the ministry of works and transport there is a precision for directing sourcing to favor one company supplying every time there is a conflict of interest either among the officers involved in procurement or when there is olitical pressure coming from above for example the ministry in 2007 opted to lease vehicles at a cost of 4. 17 billion shillings from motor care Uganda limited for use for a short period of times rather than buying vehicles from motor spears at a cost of shillings 6 billion of which the vehicles would have been completely purchased by the ministry this was a result of cabinet ministers interest in the purchase of the goods (Parliamentary account committee report 2009) Leakage of information dur ing the tendering process is a serious ethical procurement issue. This is where some officers leak information to their preferred bidder in advance of the advertisement and afford them an advantage in the preparation of bids. Celentani and Ganuza 1989) consider a procurement problem when potential bidder have private information about their production cost since the procurement agent is also in charge of verifying delivered quality in exchange for a bribe, they argue that the agent can allow an arbitrary firm to be awarded the realization of the project and to produce a quality level lower than announced. According to (Strombom 2001) government procurement contracts for construction project such as airports deems and highways generate immense opportunities for bribes, kickbacks and other payoffs and this is the reason for the below par works done by the firms awarded the contracts. 2. 3. 3Donor InterestDonor interest sometimes hinders the best practices in procurement, in cases wher e donor favor firms from their own countries of origin even though there are other firms that can offer superior quality products. In cases of big construction and other contracts even after tenders are issued, pressure is applied by foreign government at a high political level for the contracts to be awarded to their companies it is common to hold out a promise for additional provisions of financial aid if the contract is awarded to them (Vinold journal of world trade, 2001). Procuring can conclude with contractors by omitting required advertisement or calling for bids with shortened bids submission periods.Splitting of contracts can be done to avoid exceeding threshold set by the tender boards. 2. 3. 4Delayment of Funds The ( Inspector general of government report 2002) stipulates that the lack of funds on a timely basis from ministry of finance planning and economic development has also led to procurement malpractices procuring entities claim they cannot advertise tender when the y are not sure of the availability of funds from the ministry of finance, planning and economic development so when the funds are received later procurement procedures are not followed in the acquisition of goods, works and services resulting in low quality of goods works and services purchased.Entities usually cite cash flow constraint and therefore end up splitting amount which would require different methods of purchasing, contract for such suppliers are usually renewed extended for much longer period these unethical practices are the reason why the government keeps on procuring low quality goods which do not meet their objectives as a result of lack of competition in the tendering process. 2. 4 Quality (International standard organization) ISO defines quality as the totality of feature and characteristics of a product that bears on the ability to satisfy stated or implied needs and they go ahead to give dimensions of quality as performance, reliability serviceability conformance durability aesthetics and perceives quality. 2. 4. 1Quality of Products (According to Garvin 2007) quality of a product procured can be seen through five approaches which are as follows: Transcendent approach; quality is absolute and universally recognizable. The oncept is closely related to comparison of product attributes and characteristics. Product based approach; quality is a precise and measurable variable in this approach difference in quality reflects difference in quality of some product characteristics. User based approach; quality is defined in terms of fitness for use or how well the product fulfills its intended functions. Manufacturing based approach; quality is conformance to specification that is targets and tolerance determined by product designers. Value based approach; quality is determined in terms of cost and prices, here a quality products one that provides performance at an acceptable price or conformance to an acceptable cost.Quality is therefore determined by balancing technical consideration such as fitness for use performance safety and reliability with economic factors including price and availability it is therefore the optimum quality for the application that should be sought rather than the highest quality. Quality of goods procured can be determined by if they meet technical specification, delivery, environmentally sound, quality assurance, and accuracy of documentation speed of response and customer service. 2. 4. 2Determinants of Quality According to (Kelly and Male 2003) the following are the determinants of quality in purchasing Customer satisfaction; another benchmark for quality is the ability to meet customer expectation or even exceeds them. Conformance to specification; a product is be deemed to have high quality if it conform the specification spelt like design, size, color, weight.Product attributes: This is what leads to certain dimension of qualities for example performance, features, reliability, serviceability, d urability safety and aesthetics. Budget cost; a product is deemed to be of quality if it is within cost and its performance is at an acceptable cost. Timing; product quality can also be determined by the time which it is delivered on, is it at the right time that was specified or has the product delivery been delayed. Leadership; how is the executive team and all the managers inspiring and ensuring total quality for continuous improvement in the organization. Goals/policy; how the companies goals and policies reflect the principle of total quality of products. 2. 4. Public Procurement and Effective Quality Products and Service Delivery. Effective procurement practices are defined as those systems offering a high level transparency, accountability and value for money. (Ministry of defense procurement handout, 2004). The principle aim of procurement should be to obtain goods and services of the right quality in the right quantity from the right source, delivered to the right place and at the least cost and price (Lyson 2000 Telgen 2007). Successful and efficient procurement practices are those that meet the need of customer’s achieve optimum condition and value in regard to allocating of scarce tax payers resources (J. M Ntayi 2009).The practice needs a labor force with effective management skills that develop clear and professional specifications with full knowledge of a competitive process negotiation and monitoring skill. (Hunja Steane et al 2003) continues to say that procurement system implemented with sound management practices in place ensure successful quality and service delivery to stakeholders. The sound practices demand that those responsible for implementing procurement should ensure that the objectives are clear and that quality is sustained (Walker and Sidwell 1996) continues to say performance quality should not be measure on the basis of time and cost only but also quality of product and services as well as other relevant measures.Accordi ng to research done assessing competitive procurement procedures, findings indicate that it is a fact that competition in public procurement does improve efficiency and effectiveness. Competition is the tenet of a free market economy and it is the basis for cost effective purchasing quality and timeliness. It keeps providers on their toes it is an incentive for innovation improvement in quality and reduction in cost in improves proper allocation of government resources, high quality and timely procurement and budgetary saving. (Lemke 2003) 2. 5Public Procurement Acquisition by purchase, rental, lease, hire purchase, license, tenancy franchise or any other contractual means of goods or services by the government. (Telgen 1998). 2. 5. 1Procurement in the Ministry of Work and TransportPublic procurement is a powerful instrument for the transformation and realization of social economic goals and open and competitive public procurement and contracting procedure begins with the government description of its requirement and initiation of suppliers to indicate their interest in the contract and there professional capacity to fulfill it. (Sigma policy brief 2000). The government identifies potential suppliers and invites them to submit bids. The process must ensure that supplier can infarct meet the specification of product quality, delivery dates and continuity. After the bidding phase most procurement system require a public declaration of competitors names and bid price of the successful bidder (Sigma policy brief 2000). The procurement cycle is often high complex process.There is a series of closely interrelated activities between the initial identification of needs and the final delivery of quality product and services which requires coordination and quality control to achieve the best value. However this can be undermined by unethical practices by the officers in the procuring entity. (Westing and jadoun 1996) Effective procurement is considered to be a key strat egic management tool in driving down cost and improving operational efficiency while ineffective procurement wastes money resources and time (Westing and Jadoun 1996). 2. 5. 2Procurement Cycle in the Ministry of Works and Transport The following are the procurement procedures that are followed in the ministry of works and transport as per the guidelines issued by the (public procurement and disposal of public assets authority 2003). ) Procurement plan and budget: this procedure is undertaken by the user department, procurement unit, board/ council and the accounting officer. b) Procurement requisition: This is the responsibility of the user department c) Confirmation of available funds; the accounting officer is the one to undertake the function. d) Review of specification, procurement methods; potential supply market procurement method evaluation criteria and potential supply market. This is the duty of the procurement unit and the user department. e) Procurement methods approval; is the responsibilities of the contracts committee. f) Preparation of bidding documents; this roles is played by the procurement unit. ) Approval of bidding documents ;This role is played by the contracts committee h) Advertisement and invitation of bids; the advertisement is done by the procurement unit and it should be in a newspaper of wide circulation. i) Receipt and opening of bids this is the procedure is undertaken by the procurement unit but it must be done in front of bidders. j) Evaluation of bids; the evaluation of bids is the role of the procurement unit and the user department which will provide technical inputs. k) Review of evaluation report ;this is the responsibility of the contracts committee l) Award of contract; this is the responsibility of the contracts committee.. ) Signing of contract, communication of awards, administrative review; this is the work of the accounting officer he does this on behalf of all the members of procuring disposing entity. n) Contract management and monitoring; the responsibilities of contract management and monitoring fall to the user department and procurement unit the user department shall report any departure from the contract by bidders. o) Contract performance evaluation and report; the duties will be performed by the user department and the procurement unit. 2. 5. 3Procurement Methods Followed in the Ministry of Works and Transport The following are some of the methods of procurement that are used in the ministry of works and transport to ensure quality products are purchasedOpen domestic bidding; this method is open to participation on equal terms by all providers through advertisement of procurement or disposal opportunity. Open international bidding; this method is open to participation on equal terms by all providers through advertisement of the procurement disposal activity and which specifically seeks to attract foreign providers. Restricted domestic bidding; is the procurement or disposal method whe re bids are obtained by direct invitation without open advertisement. Restricted international bidding; is the procurement or disposal procedure where bids are obtained by direct invitation without open advertisement and the invited bidders include foreign providers.Quotations and proposals are simplified procurement and disposal method which compare price quotation obtained from a number of providers. Direct procurement is a sole source procurement disposal method which shall be used for very low value requirement. Micro procurement this method is used for very low value procurement requirement. The above methods are recommended by the (public procurement and disposal authority act 2003). According to J M Ntayi (2009) the continuing preference by the ministry of works and transport for direct procurement and micro procurement has hindered competition and thus affecting quality of products and resulting in increased cost. 2. 6Effects of Unethical Procurement According to the parliam entary account committee on common wealth heads of government meeting report 2009)The following are some of the effects of unethical procurement – Poor quality of materials purchased. – There will be inflated prices. – Loss of government funds. – Slows down economic in economic development of a country. 2. 7Conclusion: In conclusion, the ministry of works and transport is falling behind in implementing effective procurement of quality product as a result of increasing discriminatory and non transparent means of procurement that do not favor accountability this was highlighted in the research by (Edgar Agbar and Niegel shipman 2006) titled public procurement reforms in developing countries.According to them public procurement and disposal of public assets authority act (PPDA ACT 2003) gives the organization the mandate for the following functions advisory, data management, capacity building and audit function so as to improve good governance fight corrupti on and promote economic development and thus make key changes in procurement in Uganda and thus helping improve government function in the statutory bodies, central government and local government, However the organization is not autonomous enough to ensure implementation.. CHAPTER THREE Introduction: This chapter discusses how the study will be carried out. It discusses the research design the sampling design, sources of the data, data collection methods, tools, data processing, analysis, and presentation. 3. 1 Research Design The design used will be cross section study where data will be gathered just once over a period of time in the ministry of works and transport ranging from the period (2000-2010).The research will use descriptive research design which describes the phenomenon it will be undertaken in order to ascertain and be able to describe the characteristics of variables of interest. The research sought to explain the relationship between procurement ethics and quality of products procured in the ministry of works and transport. 3. 2 Survey Population The survey population will include the management and employees of the purchasing function and firms offering technical expertise to the purchasing function, the survey population were of 60 people. 3. 3 Sampling Design Purposive and simple random sampling without replacement will be used. 3. 3. Sampling Size The sample size using the krejcie and Morgan (1970) method will be of 37 members, where the sample will be from the ministry of works and transport and consultant firms offering technical expertise. Table 1: Showing Sample Size |Sample group |Sample size | |Procurement office |25 | |Technical experts |12 | |Total |37 | Source: primary data. 3. Source of Data 3. 4. 1Primary Data Primary data will be obtained from the ministry of works and transport through the use of interviews and questionnaires. 3. 4. 2Secondary Data Secondary data will be obtained from the already existing information both inter nal sources which are found within the organization and external sources were collected from publication and journals. 3. 5Data Collection Methods 3. 5. 1Observation The researcher intends to use none controlled non participant observation where the researcher will not participate and will watch everything from a distance while watching the researcher will be noting down the phenomenon. 3. 5. 2SurveyThis will be done through collecting information about the variables that is procurement ethics and the quality of products procured in the ministry of works and transport and technical experts in the sample. 3. 6Data Collection Instrument 3. 6. 1Questionnaire Semi structured questionnaires will be distributed to respondents who will be given time to answer them and return them for solving and analyzing by the researcher. 3. 6. 2Documentary review Secondary data will be obtained from reading already existing notes and taking notes of materials that is related to the research and a conclu sion was reached from them. 3. 6. 3Interview guide, Informal interviews will be conducted using open ended questions the interview guide will help the researcher to carry out dialogue that is meaningful. 3. Data Processing Analysis and Presentation 3. 7. 1Data processing. The researchers after gathering the data will edit code classify and tabulate the data. 3. 7. 2Data analysis. The researcher will use computer programs like Microsoft excel and (SPSS) statistical package for social sciences. This will result in computation of certain measures finding the relationships transforming and modeling data in order to highlight useful information. 3. 7. 3 Data presentation. The researcher will put the results of the research into graphs charts and tables into visual way of looking of data. CHAPTER FOUR PRESENTATION OF FINDINGS, DISCUSSION AND INTERPRETATION Introduction:This chapter presents analysis done in relation to the study objectives and research questions in chapter one, of this re port under the topic procurement ethics and quality of products procured in the public sector case study of ministry of public works and transport. 4. 1Demographic Characteristics of Respondents Table 2: Showing response rate of respondents |Response |Frequency |Percentage (%) | |Actual response |33 |89. 2 | |Non response |4 |10. 8 | |Total questionnaires issued |37 |100 | Source primary data: Table 2: According to Table 2 above it shows that out of the questionnaires issued the number of response was 89. % which is a good response rate which one can depend on to make conclusion and recommendation and the non response was 10. 8% Table 3: Showing the age of the respondents |Age |Frequency |Percentage (%) | |20-29 |13 |39. 4 | |30-39 |8 |24. 2 | |40-49 |6 |18. 2 | |50 and above |6 |18. 2 | |Total |23 |100 | Source: primary dataMost respondents were in the age group 20-29 comprising 39. 4 % followed by age bracket 30-39 with 24. 2% with the age bracket 40-49 and 50 and above both compr ising 18. 2% this implies that most of the employees are aged 40 years and below. Chart 1: Showing gender of the respondents [pic] Source: primary data According to chart 1 above most of the respondents were male comprising 57. 5% and only 42. 5% of the respondents were female this implies more males are employed than females. Table 4: Showing the Level of Education |Level of education |Frequency |Percentage (%) | |Certificate |3 |9. | |Diploma |9 |27. 3 | |Degree |14 |42. 4 | |Post graduate |6 |18. 2 | |Others |1 |3 | |Total |33 |100 | Source: primary data From table 4 above the level of education was found to be as follows those holding a certificate in procurement were 9. 1%, 27. % of the respondents were diploma holders while majority of the respondents were degree holders 42. 4% with 18. 2% being post graduates while 3% were holding other qualification Table 5: Showing Marital status |Marital status |Frequency |Percentage (%) | |Single |14 |42. 5 | |Married |18 |54. 5 | |Widowe d or divorced |1 |3. 0 | |Total |33 |100. 0 | Source: primary data From the above table 42. % of the respondents were single while 54. 5% are married with 3% being widowed or divorced this shows that most employees working for the organization are married. Table 6: Showing how long one has worked for the Organization |Number of years worked |Frequency |Percentage (%) | |Below 5 years |14 |42. 4 | |Between 5 and 10 years |11 |33. 3 | |Between 11 and 15 years |5 |15. 2 | |Above 15 years |3 |9. | |Total |33 |100. 0 | Source: primary data From the above table showing the number of years the respondents has worked for the organization 42. 4% have worked there for below 5 years, 33. 3% have worked for the organization between 5 and 10 years and 15. 2% have worked for the ministry between 11 and 15 years while 9. 1 % of the respondents have worked for the organization above 15 years. 62 Findings on how products are purchased in the organization Chart 2: Findings if purchase requisition use d are from the user unit [pic] Source: Primary data From chart 2 above it indicates that 36. % of the respondents strongly agreed that purchase requisition from user units are used, 45. 5%agree that purchase requisition from user units are used while 6. 1% are not sure with 12. 1% disagreeing that requisition from user units are used while none of the respondents disagreed this means that purchase requisitions are used. Table 7: showing whether purchase requisition are handled on time |Response |Frequency |Percentage (%) | |Strongly agree |2 |6. 1 | |Agree |13 |39. | |Not sure |8 |24. 2 | |Disagree |7 |21. 2 | |Strongly disagree |3 |9. 1 | |Total |33 |100 | Source: primary data From table 7 above 6. 1% strongly agree there is handling of requisition on time while 39. 4% agree that requisitions are handled on time 24. 2% are not sure whether requisition are handled on time while 21. 2 disagrees with 9. strongly disagreeing this means that purchase requisitions are not handled on time Chart 3: Showing whether PPDA procedure is followed [pic] Source primary data From chart 3 above 21. 2% strongly agree that PPDA procedure are followed 42. 4% agree that PPDA procedures are followed 12. 7 % are not sure whether PPDA procedure is adhered to with 21. 2% disagreeing that PPDA procedures are followed while 30% strongly disagreeing with the statement this implies that PPDA procedure are followed Table 8: Showing whether procedures followed helps in procuring quality products |Response |Frequency |Percentage (%) | |Strongly agree |11 |33. | |Agree |15 |45. 4 | |Not sure |6 |18. 2 | |Disagree |1 |9. 1 | |Strongly disagree |0 |0 | |Total |33 |100 | Source: primary data According to table 8 above 33. 3 % of the respondents strongly agree that procurement procedure followed result in procuring of quality goods with 45. 4% agreeing also, 18. % of the respondents are not sure whether the procedures followed results in procuring quality goods while 9. 1 % disagree with none of the respondents strongly disagreeing this implies that the procedure followed results in procuring quality products. Table 9: Showing whether products procured are of quality |Response |Frequency |Percentage (%) | |Strongly agree |9 |27. 3 | |Agree |13 |39. 3 | |Not sure |6 |18. | |Disagree |4 |18. 2 | |Strongly disagree |1 |3. 0 | |Total |33 |100 | Source: primary data From the findings in table 9 above27. 3% of the respondents strongly agree that products procured are of quality,39. 3% also agree that the products procured are of quality while 18. 2% are not sure 12. 7% of the respondents disagree goods procured are of quality while 3. 0% strongly disagree.Most employee’s think that me reason goods, being procured now are now are of quality is because of the PPDA procedure’s put in place this implies that products procured are of quality. 4. 3 Findings on causes of unethical practice in procurement Chart 4: Showing relationship between ethics and procurement [pic] So urce: primary data The presentation from chart 4 above shows that there is a relationship between ethics and procurement because 91% of the respond agreed with the statement while 9% stated that there is no relationship, They gave the main reason being that that an ethical person is willing always to conducts himself in a moral way and this guides procurement. Ethics was defined by many as a discipline governing conduct in on organization.Table 10: showing whether weak enforcement measure of procurement law contributes to unethical practice |Response |Frequency |Percentage (%) | |Strongly agree |9 |27. 3 | |Agree |14 |42. 4 | |Not sure |2 |6. 0 | |Disagree |4 |12. 1 | |Strongly disagree |4 |12. | |Total |33 |100 | Source: primary data According to the results of table 10 above 27. 3% of the respondents thought that weak enforcement measure of the law contributed to unethical practices with 42. 4% agreeing while 6. 0% were not sure 12. 1% disagreed and 12. 1% strongly disagreed this indicates that weak enforcement measures of the law contributes to unethical practices. Table 11: Showing whether moral degradation in the society is a cause of unethical conducts |Response |Frequency |Percentage (%) | |Strongly agree |8 |24. | |Agree |10 |30. 3 | |Not sure |7 |21. 2 | |Disagree |5 |15. 2 | |Strongly disagree |3 |9. 1 | |Total |33 |100 | Source: primary data Results from table 11 above shows that 24. 2% of the population strongly agreed that moral degradation in the society causes unethical conduct with 30. % agreeing while 21. 2% were not sure with 21. 2 disagreeing that moral degradation in society causes unethical conduct and 9. 1% strongly disagreed this means that the respondents agree that moral degradation of the society contributes to unethical conduct. Chart 5: Showing how low pay has contributed to unethical practices. [pic] Source: primary data According to the presentation in chart 5 above, 45. 5% of the respondents agreed that low pay has contributed to unethical practices with 15. 1% not being sure and 9. 1% disagreeing non of the respondent strongly disagreed that low pay does not cause unethical practices this indicates that 90. % of the respondents agree that low pay contributes to unethical practices. Table 12: Showing whether unethical practice of bidder contributes to unethical conduct by staff |Response |Frequency |Percentage (%) | |Strongly agree |10 |30. 3 | |Agree |10 |30. 3 | |Not sure |4 |12. 1 | |Disagree |6 |18. | |Strongly disagree |3 |9. 1 | |Total |33 |100 | Source: Primary data According to the results in table 12 above, 30. 3% of the respondents strongly agreed that unethical practice of bidder contributes to unethical practice of employees with 30. 3% also agreeing while 12. 1% were not sure. 18. 2% disagreed that unethical practice of leader contributes to unethical practice of employees while 9. 1% strongly disagreed this gives the implication that conduct of bidder can affect the conduct of procurement staf f.Some of unethical practices cited by the respondents include corruption, favoritism, fraud, extortion and sexual harassment, bribery with the respondents citing greed, low payment, and lack of effective reporting system as the main causes of unethical practices 4. 4Findings on the relationship between ethics and quality of goods procured Chart 6: Findings if there is relationship between ethics and quality of goods procured [pic] Source: Primary Data Most of the respondents from the findings of chart 6 above agreed that there is a relationship between ethics and quality of goods procured comprising 94% while 6% stated that there was no relationship. According to the respondents when one is ethical it results to award of bids to best evaluated bidders and that the procurement procedures will be adhered to resulting to procurement of quality goodsTable 13: showing whether the organization code of ethics contributes to quality products being procured |Response |Frequency |Percentage (%) | |Strongly agree |9 |27. 3 | |Agree |11 |33. 3 | |Not sure |6 |18. 2 | |Disagree |4 |12. 1 | |Strongly disagree |3 |9. | |Total |33 |100 | Source: primary data From table 13 above, 27. 3% strongly agree that the organization code of ethics contribute to quality products being produced with 33. 3% agreeing while 18. 2% of the respondents were not sure, 12. 1% of the respondents disagree that the organization code of ethics has contributed to procuring of quality products with 9. 1% strongly disagreeing this implies that organization code of ethics contributes to procurement of quality products. Table 14: showing whether suppliers meet organization specification of quality products Response |Frequency |Percentage (%) | |Strongly agree |7 |21. 2 | |Agree |14 |42. 4 | |Not sure |4 |12. 1 | |Disagree |5 |15. 2 | |Strongly disagree |3 |9. 1 | |Total |33 |100 | Source primary dataThe results in table 14 show that 42. 4 % of the respondents agree that suppliers meet organization specif ication with 21. 2% strongly agreeing while 12. 1% are not sure. 15. 2% of the respondents disagree that suppliers meet organization specification with 9. 1% strongly disagreeing this indicates that suppliers meet specification Table 15: showing whether unethical practice staff has resulted in procurement poor quality products. |Response |Frequency |Percentage % | |Strongly agree |10 |30. | |Agree |14 |42. 4 | |Not sure |4 |12. 1 | |Disagree |3 |9. 1 | |Strongly disagree |2 |6. 1 | |Total |33 |100 | Source: primary data From table 15 above 30. % of the respondents strongly agreed that unethical practice of staff have resulted in procurement of poor quality products with 42. 4% agreeing while 12. 1% were not sure. 9. 1% of the respondents disagreed that unethical practice of employees does not lead to procurement of poor quality products with 9. 1 strongly disagreeing this means that unethical practice of staff contributes to procuring poor quality products. Chart 7: showing wheth er organization have a mean of checking unethical practice of employees. [pic] Source primary data: According to the presentation in chart 7 above 27. 3% of the respondents strongly agree that the organization has a means of checking unethical practice with 48. 5% agreeing, 6. % of the respondents are not sure. With 12. 1% of the respondents disagreeing that the organization has a means of checking unethical conduct of employees with 12. 1% strongly disagreeing this implies the organization has means of checking unethical practice of employees. 4. 5Ethics in the Organization An interview with the employees of the procurement Department in the Ministry of Works and Transport (MOWT) the researcher found out that the PPDA act and regulation section 49 and 87 respectively

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