“Education for

Efficiency ”
TANZANIA INSTITUTE OF ACCOUNTANCY
(TIA)

GUIDELINES FOR WRITING PROPOSALS AND PROJECT PAPER

FOR BACHELOR STUDENTS

2019

1
 TABLE OF CONTENTS
“EDUCATION FOR EFFICIENCY”......................................................................................................................................1

TABLE OF CONTENTS.................................................................................................................................. 2

1.1 PRELIMINARY NOTE.........................................................................................................................................3

1.2 DEFINITIONS.....................................................................................................................................................3
1.3 PURPOSE AND APPLICATION OF THE GUIDELINES.............................................................................................4

2.0 GENERAL OVERVIEW............................................................................................................................ 5

2.1 REQUIREMENTS...........................................................................................................................................5
2.2 RESEARCH ETHICS......................................................................................................................................5

2.3 PREVAILING UNETHICAL PRACTICES IN RESEARCH....................................................................5

3.2 ROLES OF DEPARTMENTS..................................................................................................................................7

3.2 ROLE AND RESPONSIBILITIES OF SUPERVISORS................................................................................................7
3.2.1 Roles of the supervisor during research proposal writing..........................................................................7
3.2.2 Roles of supervisor during research report writing....................................................................................8

4.0 PROCEDURES FOR DEVELOPING PROJECT PAPER........................................................................9

4.1 PROCEDURE FOR DEVELOPING RESEARCH PROPOSAL.....................................................................................9

5.1 MODE OF ASSESSING STUDENTS RESEARCH PROPOSALS...............................................................................10
5.2 MODE OF ASSESSING STUDENTS PROJECT PAPER...........................................................................................10
5.3 CONDUCT AND FINANCING STUDENTS RESEARCH.........................................................................................10
6.2.1 Format of Research Proposal...................................................................................................................11
I: PRELIMINARY PAGES (PRELIMINARIES):...........................................................................................................11
II: CHAPTER ONE: PROBLEM SETTING.................................................................................................................11
III: CHAPTER TWO: LITERATURE REVIEW............................................................................................................11
IV: CHAPTER THREE: RESEARCH METHODOLOGY...............................................................................................11
V: REAR PAGES/ REFERENCES AND SUPPLEMENTARY MATERIALS.......................................................................11
6.2.2 Format for Writing a Project Paper.........................................................................................................11
I: PRELIMINARY PAGES........................................................................................................................................12
II: CHAPTER ONE: PROBLEM SETTING.................................................................................................................12
III: CHAPTER TWO: LITERATURE REVIEW............................................................................................................12
IV: CHAPTER THREE: RESEARCH METHODOLOGY...............................................................................................12
V: CHAPTER FOUR: DATA PRESENTATION, INTERPRETATION AND DISCUSSION OF FINDINGS................................12
VI: CHAPTER FIVE: CONCLUSIONS AND RECOMMENDATIONS.............................................................................13
VII: REAR PAGES / REFERENCES AND SUPPLEMENTARY MATERIALS:..................................................................13
PRELIMINARY PAGES:...........................................................................................................................................14
Cover page,........................................................................................................................................................14
Title page...........................................................................................................................................................14
DEDICATION...................................................................................................................................................17
ABBREVIATIONS/ ACRONYMS...................................................................................................................17
ACKNOWLEDGEMENTS...............................................................................................................................17
Abstract..............................................................................................................................................................17
Table of contents,..............................................................................................................................................17
List of illustrations............................................................................................................................................17

8.0 REFERENCES..........................................................................................................................................................18

2
1.0 INTRODUCTION

1.1 Preliminary Note

These are guidelines for writing proposals, and reports at the Tanzania Institute of Accountancy
(TIA). The guidelines are meant to act as the point of reference for the candidates of Bachelor
Degrees (NTA Level 7 and 8) in writing not only their proposals and reports but also their
assignments. The guidelines, thus, are meant to assure academic good practices and consistency,
taking into consideration the fact that the project papers are part of the requirements for
obtaining the aforementioned degrees.

1.2 Definitions
In these guidelines, terms should be construed as herein-under;

Concept Note is an outline of the research proposal of 3 to 5 pages (including references).

Project Paper
Project Paper has evolved since original research nowadays requires of background research.
So, a project paper will contain extensive citations and references to earlier work, although the
focus remains on the original work that comes out of it.

Preliminaries shall be construed to mean matters before the introduction and which are
numbered in Italics.

Proposal shall be taken to mean a written presentation of an intended research specifying the
problem, the purpose, scope/objective, methodology, references and budget.

Approved proposal is a document which demonstrates ability to research, analyse and use of
key skills by undertaking a research study related to his or her field of study.

Field of study means a study programme.

Research shall mean a deliberate effort to pursue a problem.

3
Study shall have the same meaning as research and it includes the phrases intended study and
proposed research.

1.3 Purpose and Application of the Guidelines

This guide is intended to help students organize and write a quality Project paper and
assignments for classes taught in community development profession. Moreover, the guidelines
shall be applied by all students of TIA

4
2.0 GENERAL OVERVIEW
This document contains the official students’ project paper writing guidelines. The guidelines
were prepared by Tanzania Institute of Accountancy in 2019 and this text includes and refers to
the updated version.

Tanzania Institute of Accountancy (TIA) through the department of Research, Publication and
Consultancy (DRPC) is committed to work in partnership with NACTE and other organisations
and agencies to give students the opportunity to be awarded Degrees.

2.1 REQUIREMENTS
To write a project paper, a student must:
(a) Pass the appropriate semester examinations; and
(b) His/her proposal has been accepted or approved.
(c) Upon fulfilment a and b the student will be eligible to carry out his or her project paper.

2.2 RESEARCH ETHICS

The TIA through department of Research, Publication and Consultancy (DRPC) is guided by
the following ethical issues concerning research activities:
 Encourage originality by employing anti-plagiarisms test.
 Seeking access to data sources through gate keepers and research subjects.
 Autonomy of respondents based on their wish and willing to participate in soliciting
data.
 Confidentiality.
 Legal protection of participants’ privacy.
 Reporting and publication of research results.
 Benefit of the study to the academic community and to the society.
 Debriefing and/or feedback in appropriate forum.
 Voluntary participation

2.3 Prevailing unethical practices in research

a) Data falsification: This happens when a researcher changes the data obtained from the field
so that the research is answered favourably.

b) Data fabrication: This happens when a researcher makes up the data that was not obtained at
all.

c) Unintentional plagiarism: here a researcher is extensively referencing past works and ends up
using too much of the original text from those works.

5
d) Intentional plagiarism: where a researcher presents ideas or findings from other published
papers as his or her own, instead of citing of those paper.

e) Harmful conflict interest: eg an organization financing a researcher to conduct a project

evaluation and forces the researcher to report only the positive outcomes.

6
3.0 KEY PARTIES AND ROLES INVOLVED IN MANAGEMENT OF RESEARCH

The purpose of this part is to provide a clear and concise outline on the task each party has to
fulfill in the supervision of students’ research at TIA.

3.1 Roles of research, consultancy department

The TIA has its own Department of Research, Publication and Consultancy (DRPC) which,
among other things, is dealing with research ethics, research agenda, weighing the benefits and
risks of conducting sensitive research including legal aspects of conducting research approval
involving human participants.

3.2 Roles of Departments

The role of academic Departments is to provide an enabling environment for students to decide
on research topics under the facilitation of the supervisor that are aligned with the TIA Research
Agenda, and his/her field of study, to prepare and submit quality and acceptable student
researches within the timeframe.
(a). To monitor the whole process of students’ progress.
(b). To allot time frame for supervisors and students to follow in the process of supervision.
(c). To harmonize the relationship between a student and his/her supervisor.
(d). To supervisor the timetable issued by the department of research.

3.2 Role and Responsibilities of Supervisors

3.2.1 Roles of the supervisor during research proposal writing

Successful completion of a project paper requires a conducive learning environment including
close and cordial working relationship between the student and his/her supervisor(s). The
supervisor is the agent of the Institute responsible for ensuring that the student’s work attains a
satisfactory standard and therefore, he/she has the duty to acquaint himself/herself with all the
Institute’s Regulations and Guidelines governing student’s supervision. The following are the
roles and responsibilities of the supervisor with respect to supervision of Bachelor’s student
during the research phase:
(a) To monitor and ensure that the candidate maintain satisfactory progress throughout the
research period by using the following methods to track progress:
(i) Allocating time for regular consultations between the candidate and the
supervisor to discuss the research work. Frequent consultations help to make the

7
 supervisor aware of the students’ progress on the research work and suggest
remedial measures to any problems encountered before it is too late.
(ii) The supervisor shall report any problem regarding the progress of the candidates
that he/she has failed to handle or address, to the Head of Department for
appropriate intervention to be made on time.

(b) To guide the student in the selection of a researchable problem/topic, formulation of an

appropriate research proposal and ensure that the candidate adheres to the regulations
and guidelines as required.

3.2.2 Roles of supervisor during research report writing

In order to ensure that the project paper prepared by a candidate is of the acceptable quality and
standards as specified by the TIA regulations, the supervisors are required to take note of the
following:
(a). Read and/or discuss the candidate’s drafts carefully and critically, giving constructive
comments on how to improve the report and ensure that the candidate maintains
progress within the institute deadlines.
(b). Review the entire final draft and ensure the report is sufficiently satisfactory for
submission and examination.
(c). Recommend and submit to the Head of the Department.
(d). Supervisor should encourage face-to-face supervision and other means when needed

8
4.0 PROCEDURES FOR DEVELOPING PROJECT PAPER
Research proposals are a very useful means of helping students to conceptualize their project
paper and clarify their areas of focus. A research proposal also ensures that a student has thought
through all the potential pitfalls and conducted the essential pre-planning. If done properly, a
research proposal should prepare the ground for smooth execution of the student’s project paper.
In addition, research proposals serve to convince other people including supervisors that the
research that is planned to be undertaken is both important and feasible. Furthermore, it
provides a means for a student to convey to others, a message that he/she has critically reviewed
the research topic, has selected a suitable method to answer the research questions and that it is
feasible for the research project to be completed within the designated time frame. Various
formats of research proposals exist.

4.1 Procedure for Developing Research Proposal:

Each Bachelor degree candidate shall be required to undertake an independent project paper on
a course relevant to their field of study.
 To develop a research title that relevant to the program of the study
 To follow institute research agenda
 To obtain permission to go for collection of data
 To submit research proposal to the respective department
4.2 Procedure of Research Findings Report
Each Bachelor degree candidate shall be required to write a project paper based on the
objectives, data collected and analysis as stipulated in his/her proposal.

4.3 Submission of the Project Paper

Once the supervisor is satisfied that the candidate has satisfactorily incorporated all the
recommended corrections, the candidate shall submit in time (as per Institute's Almanac) four
spiral bound copies of research report to the supervisor.

9
5.0 ASSESSMENT OF THE PROPOSALS AND PROJECT PAPER
The project paper shall be assessed by the internal supervisors based on assessment forms.

5.1 Mode of Assessing Students Research Proposals

TIA's academic departments will assess the students' proposals which will be approved by the
panel of three supervisors. The panel will consist of supervisor and two members of academic
staff with relevant expertise from within the Institute. Students are required to make a brief
presentation of their research proposals. Based on the quality of the oral and written
presentations, and panel discussions, the Chair of the Panel will complete and sign the Research
Proposal Review Form in discussion with the panel members. The review report will outline
strengths and specific areas in which the proposal is satisfactory or unsatisfactory, making
recommendations for improvement. The research proposal assessment will comprise of 40%
5.2 Mode of Assessing Students Project Paper
TIA will hold an examination board in collaboration with department to assess the project paper
during the last semester and the research report will worth 60%. Students are required to give a
brief presentation of their project paper. Based on the quality of the oral and written
presentations, and panel discussions, the Chair of the Panel will complete and sign the Project
Paper Review Form in discussion with the panel members.
5.3 Conduct and Financing Students Research
Conduct research which have community comparative advantages and all research activities by
the students will be financed by the students’ sponsors.

10
6.0 FORMAT FOR RESEARCH PROPOSAL AND PROJECT REPORT : - NTA LEVEL 8

6.2.1 Format of Research Proposal

In preparing a research proposal for NTA level 8 programmes the candidate will be guided by
the following items.

I: Preliminary Pages (Preliminaries):

This subsection will include the following: Cover page, title page, table of contents, list of
illustrations (list of tables, list of figures, list of abbreviations/acronyms, and list of appendices).

II: Chapter One: Problem Setting

This is the second section forming a research proposal. It is the first chapter that deals with:
Introduction, background to the study, statement of the problem, objectives of the study: (main
objective, specific objectives), research questions/hypothesis, significance of the study,
limitation and scope of the study, definition and operationalization of key concepts.

III: Chapter Two: Literature Review

The chapter deals with critical review of previous empirical studies along with explanatory
model i.e. theory or set of concepts that enables a researcher to explain the phenomenon under
study. It also establishes research gap. It is the section that makes a researcher to link the
previous studies with the ongoing initiatives.

IV: Chapter Three: Research Methodology

The chapter covers description of area of the study, research design, study population, sample
size and sampling procedure, methods for data collection, methods of data analysis, validity and
reliability of data and ethical considerations.

V: Rear Pages/ References and Supplementary Materials

 References,
 Instruments to be applied in the data collection
 Action plan
 Budget

6.2.2 Format for Writing a Project Paper

The guidelines for writing a project paper at NTA level 8 (Bachelor Degree) will be:

11
I: Preliminary Pages
This subsection will contain the following basic elements: cover page, title page, certification
statement, declaration statement and copyright statement, dedication, acknowledgements,
abstract, table of contents, list of illustrations (list of tables, list of figures, list of abbreviations
and acronyms), and list of appendices.

II: Chapter One: Problem Setting

The chapter will cover the background to the study, statement of the problem, objectives of the
study (main objective, and specific objectives), research hypotheses and/or research questions,
significance of the study, definition and operationalization of key concepts and scope of the
study.

III: Chapter Two: Literature Review

This chapter will be organised into two major sub-sections, namely, introductory part,
theoretical review, Survey of previous empirical studies and research gap.

This section has to deal with following items:

(i) First, outline of all sub-sections found in the chapter.
(ii) Second, a brief survey of theories that have been applied in the other studies. .
 Survey of previous empirical studies
The candidate at this stage has to undergo detailed literature reviewing of relevant sources. This
subsection has to be structured in compliance with each specific objective of the study. The
candidate may identify knowledge gap(s) for each specific objective.

IV: Chapter Three: Research Methodology

The following subsection will be covered description of area of the study, research design, study
population, sample size and sampling procedure, methods for data collection, data analysis,
validity and reliability of the study and ethical considerations.

V: Chapter Four: Data Presentation, Interpretation and Discussion of Findings

This section deals only with data by displaying them using various techniques i.e. tables,
figures, photos, etc., interpretation and discussion data. The researcher has also to compare
his/her findings with others in discussion.

12
VI: Chapter Five: Conclusions and Recommendations
This section highlights entire study, draws conclusions per each specific objective of the study
and then gives both practical recommendations.

Conclusions

A conclusion should include:

 Indicate whether the results confirm, totally or in part, original expectations

or predictions

 Discuss any limitations inherent in your research procedures

 Discuss the relationship of the results to the original problem description

 What are the long-term as well as the short-term implications of the

findings?

Recommendations

A recommendation should include:

 Specifically stating what should be done

 Discussion of the benefits to the organization

 Recommendations for Further Research what additional research might be needed?

VII: Rear Pages / References and Supplementary Materials:

 References
 Appendices
o Instruments applied in the data collection
o Other appendices

13
7. 0 PROCEDURE OF SUBMISSION OF PROJECT PAPER

In order to submit the project paper, the student has to follow the following format and writing
styles:

7.1 Sample Format of Proposal

Preliminary Pages:
Cover page,
Title page
For proposal/project papers, the title page must be arranged as follows: Title of the project paper
in capital letters (well-centered); indicate your full name (starting with first name, then second
name and last name) and the following statement under your name well centered, symmetrically
arranged:
‘A PROJECT PAPER* (*whichever is applicable) SUBMITTED IN PARTIAL FULFILMENT*
OF THE REQUIREMENTS FOR THE DEGREE OF (insert name of degree) OF TANZANIA
INSTITUTE OF ACCOUNTANCY.” Indicate the year in which the degree is to be awarded by
institutions at the bottom.

CERTIFICATION

The undersigned certify that she/he has read and hereby recommends for acceptance by
TIA, a project paper entitled: ..............: A case of ....., in partial fulfilment of the
requirement for the degree of the TIA.

Signature
...............
(Academic title + Name)

....................................
Date

DECLARATION
I, Clatus Chimene Chama, hereby declare that this project paper report is my own original
work and that it has not been presented to any other higher learning institution for similar or any
other diploma/degree award.

..................
Signature

14
15
 COPYRIGHT
This project paper is a copyright material protected under WIPO Convention, Berne
Convention, Universal Copyright Convention under UNESCO, The Tanzanian Copyright
Act of 1999 and other International enactments, in that behalf, on intellectual property. It
may not be reproduced by any means, in full or in part, except for short extracts in fair
dealing for research or private study, critical scholarly review or discourses with an
acknowledgement, without permission of TIA, on behalf of the Author.

16
DEDICATION

ABBREVIATIONS/ ACRONYMS
 All symbols and prefixes appearing in the main text they should be listed in
this section of abbreviations/acronyms along with their full words and
should be presented alphabetically.
 Standard units (SI) units should reflect the kind of measurement
instruments.
 Where it is wished to use abbreviations of organisations, technical terms
etc., spell them out in full the first time they occur, followed by the
abbreviation in brackets, e.g. Tanzania Institute of Accountancy (TIA);
 In acronyms, degree designations, etc. it is usual to omit full stops, e.g.
USA, not U.S.A., TIA not T.I.A., FAO not F.A.O.

ACKNOWLEDGEMENTS
 The author has to thank those institutions
 The author has to thank departments, the supervisor(s),
 The author has to thank respondents for the data they solicited etc

Abstract

Table of contents,

List of illustrations
 List of tables,
 List of figures,
 List of abbreviations and acronyms
 List of appendices

17
8.0 REFERENCES
List all references cited in full at the end of the text, and not as footnotes to the text pages, tables
or figures.

The references should be arranged alphabetically by authors. All authors, surnames and initials
should be included (i.e. never use et al.), followed by the year of publication in parentheses; a
full stop, the title of the paper; report; book; etc. (as used in the original document and should
not be abbreviated), the journal volume number; the issue number (only if the pagination starts
afresh in each issue concerned).

If the reference is to a book, the town of publication, the publisher, the edition number (if not
the first) should be added. Journal and book titles should be underlined or italicized.

8.1 Citation in the Text

Cite references by author followed by year of publication. With separating comma, e.g. (Pasape,
2013).

For multiple authorship references cite up to two. For more than two, cite the first mentioned,
followed by et al., (meaning “and others” and this should be italic), but these should be cited in
full in the lists of references.

Citations in the text should take the following forms:

i) ........have been reported by Machunda et al., (2011).

ii) .….. Kalege and Mkumbo (2008) found that ......

iii) .....other results (Sanga and Gyeke, 2010; Melkizedeki, 2010) have

indicated that .....

iv) ......Revocatus and Park (2009, 2011) found that.... (These are Papers

published by the same author in two different years.

v) .......Kileo (2010a, b).... (These are two papers published by the same author in

the same year).

To refer to personal communications relating to unpublished material, personal communication

etc., you should use the example ... (Habiye, M. Personal communication, 2012). These types of
references should not be placed in the list of references).

Secondary citations can take the form ....Gwakisa (1997), cited by Magere et al. (1999).

8.2 Citation in the List of References

18
 a) Cite references in alphabetical order of author(s) and in order of year of publication.

b) For references with same author(s) and year of publication, start with papers by the
same author being arranged in the order of (1) single author, (2) two authors
alphabetically according to the name of the second author, and (3) several authors
chronologically with 2001a, 2000b, etc for papers published in the same year.

c) References by one author take precedence over references by the same plus additional
authors irrespective of the year of publication.

d) Avoid using Anon or Anonymous where possible. Where no name of an author is given,
use the name of the sponsoring or issuing organization, ministry and department etc. if it can
be identified.

e) Separate authors by semi-colons

19
9.0 PROJECT PAPER TEXT FORMAT

For the purpose of uniformity and standardization, research proposals and project paper at TIA
should follow Harvard referencing style. (seehttp://www.citethisforme.com/harvard-
referencing).
In addition to Havard style, the students should be abided to the following when writing
proposals/research report:
1. Paper size: Type text in 1.5 spacing on one side of A-4 size good quality paper (210 x
297mm).
2. Numbering of pages: bottom centred.
3. Wordage: The abstract should not have more than 200 and 250 words for NTA level 6 and
NTA level 8 respectively, single spaced.
4. Type style: New Times Romans.
5. Font size 12 1.5 space.
6. Documenting materials or documentation style: Harvard Style
7. Footnote:
 Include footnotes in the text only if their use is unavoidable.
 Number them consecutively with a superscript number at the relevant author’s
name or point in the text.
 Separate them from the text by a line across half the page.
8. Quotations: All quotations must be centred italicized with inverted commas.
9. Italic type style
10. Margins setting/Alignments
11. Pagination: Paginate the preliminaries (portions preceding the introduction) in lower case
Roman numerals (i.e. i, ii, iii, etc.) beginning with the title page but should not appear in the
title page. Number pages of the body of the project paper in Arabic numbers (1, 2, 3, etc.)
consecutively throughout. The page numbers should appear just below the centre of the
upper margin.
12. Space/spacing: Leave wide margin
13. The left hand margin must be 4.0 cm from the left edge of the paper, the right hand margin
2.5 cm from the right edge, the top margin 3.0 cm from the top of the page, and the bottom
margin 2.5cm from the bottom of the paper.
14. Language used: British English.
15. Title of chapter: Sub titles: Font size 12 and Main Title of the chapter: Font size 14 New
times Romans

In text abbreviations: Full name followed by abbreviation into brackets.

Reference of pronouns i.e. 3rd person singular

Sufficient and proper use of punctuation.

The project project paper should contain 45-60 pages for degree students. References and
appendices inclusive.

20
9.1 Order of citation details

The following guidelines and examples are designed to show the main elements that should be
cited and the order in which they should appear in references for the three main classes of
publication most likely to need inclusion in Harvard Style.

List of references:

Journals

Structure:

Last name, First initial. (Year published). Article title. Journal, Volume
(Issue),Page(s).Example: Simbaulannga, A. (2019). On Truth Content and False
Consciousness in Adorno’s Aesthetic Theory. Philosophy Today, 50(2), pp. 270-305.

Books

Structure:

Last name, First initial. (Year published). Title. Edition. (Only include the edition if it is not the
first edition) City published: Publisher, Page(s).

Example: Rweyemamu, J., & Bongole M., (2018). Strategic Management. 2nd ed. London:
Prentice Hall, 256pp.

(c) Individual chapters in multi-authored books

Structure:

Last name, First initial. (Year published). Chapter title. In: First initial. Last name, ed., Book
Title, 1st ed. City: Publisher, Page(s)

Example:

Mkwizu, L. (2010). Effective Communication In: L. Matheson, ed., Communication Skills, 1st
ed. Boston: Jacobson Ltd., pp. 78-92.

(d) Proceedings of conferences/workshop/monographs

Structure:

21
If published online:

Last name, First initial. (Conference Year). Title of Paper or Proceedings. In: Name or Title of
Conference. [online] City: Publisher of the Proceedings, pages. Available at: URL [Accessed
Day Mo. Year].

If not published online:

Last name, First initial. (Conference Year). Title of Paper or Proceedings. In: Name or Title of
Conference. City: Publisher of the Proceedings, pages.

Examples:

Majuto, A. and Kibemi, M. (2017). Market Strategie. Dar es Salaam: Kiuta, pp. 33-34.
Available at: [http://www.kiuta.com/2017conference/marketstrategies]/ Accessed 21 May. 2018.

Atuganile, K. (2019) ‘Developing small business’, Business Management Conference.

Tanzania Institute of Accountancy, 18-19 December. Dar es Salaam: Kurasini Campus.

(e) Project paper

Structure:

Last name, First initial. (Year published). Project paper title. Academic Level of the Author.
Name of University, College, or Institution.

Example:

Mkombozi , S. (2018). Effects of Internal Controls Adequacy on Audit Quality. PhD. Yeshiva
University.

(f) Citing from electronic sources

Structure:

Last name, First initial. (Year published). Article Title. Journal, [online] Volume(Issue), pages.
Available at: URL Accessed Day Mo. Year.

Example:

22
Mulinda, K. (2018). The Impact of Strategic Planning on Organisation performance, [online]
Volume 70(2), pp. 150-162. Available at: [http://www.tia.ac.tz/accountancy-Research-
Library.html] Accessed 8 May. 2019.

(g) Citing from printed Newspaper Articles

Structure:

Last name, First initial. (Year published). Article title. Newspaper, Page(s).

Example:

Kaaya, I. (2017). The Impact of SACCOS to the Economic Development. The Daily News,
p.5

Formulae

Formulae should be typewritten, if possible leave ample space around the formulae.

Subscripts and superscripts should be clear.

Greek letters and other non-Latin symbols should be explained in the footnote where they are
first used. Take special care to show clearly the difference between zero (0) and the letter O, and
between one (1) and the letter l.

Give an interpretation of all symbols immediately after the equation in which they are first used.

For simple fractions use the solidus (/) instead of a horizontal line, e.g.

1p/2m rather than 1p 2m

Equations should be numbered serially at the right-hand side in parentheses. In general only
equations explicitly referred to in the text need be numbered.

The use of fractional powers instead of root signs is recommended. Also powers of log e are
often more conveniently denoted by exponent.

Levels of statistical significance which can be mentioned without further explanation are:
*P<0.05, **P<0.001.

9.3 Appendix

Tools used to gather the information

Permission letter to undertake the research

Permission letter obtained from the organization/study area where the research was conducted

23