TEKU Publication2 PDF

Number 5, 2015
P.O. Box 1104,
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Number 5, 2015
ISSN 821-7001
Copyright © 2015, Teofilo Kisanji University (TEKU)
i TEKU Journal No. 5, 2015

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ii TEKU Journal No. 5, 2015

Editorial Board
Chief Editor
Benedict Mwaibasa, Dar es Salaam Centre, Teofilo Kisanji University
Managing Editor
Peter Mwamwaja, Faculty of Education, Teofilo Kisanji University
Members
Rev. Mary Kategile, Faculty of Theology, Teofilo Kisanji University
Rev. Tuntufye Mwenisongole, Faculty of Theology, Teofilo Kisanji University
Rev. Ronald Mbao, Faculty of Theology, Teofilo Kisanji University
Stella Seif, Faculty of Education, Teofilo Kisanji University
Nina Kibasa, Public Relations and Marketing Office, Teofilo Kisanji University
Isaya Sigalla, Faculty of Arts and Social Sciences, Teofilo Kisanji University
Youngson Sichone, Directorate of Administration and Planning, Teofilo Kisanji University
Associate Editors
Tuli Kassimoto, Teofilo Kisanji University
Daniel Mosses, Teofilo Kisanji University
Joseph Mbwiliza, The Open University of Tanzania
Milline Mbonile, Teofilo Kisanji University
Daniel Mkude, University of Dar es Salaam
Ayubu Kafyulilo, Dar es Salaam University College of Education
Sotco Komba, Sokoine University of Agriculture
iii TEKU Journal No. 5, 2015

Contents
Editorial …………………………………………………………………………………… v
Keeping Teachers Happy: A Reflection on Work Dimensions Affecting Teacher Job

Satisfaction in Tanzania’s Public Primary Schools
Enock E. Mlyuka …………………………………………………………………………. 1
Exploratory Analysis on the Practicability of Ring Fencing Scheme in Mineral Taxation: A

Reflection of the Impacts on the Economic Growth and Sustainability in Tanzania
Handley Mpoki Mafwenga ……………………………………………………………….. 31
The Unpromising Government Agricultural Sector as a Stumbling Block for Rural

Development in Tanzania
Theophil Michael Sule …………………………………………………………………… 56
Lugha ya Kiswahili katika Kutandawaza Maarifa Tanzania: Mtazamo wa Ubeberu wa

Kiisimu
Arnold Gawasike ……………………………………………………………………….. 69
Naming System and Gender Construction in Safwa Ethnic Group
Neema Kibona ………………………………………………………………………….. 82
Enhancing Small and Medium Enterprises Access to Public Procurement in Tanzania
Sabbath M. Uromi …………………………………………………………………….. 106
Book Review: De la Torre, M.A. (2013). Liberation Theology for Armchair Theologians
Elia Shabani Mligo …………………………………………………………………… 117
Notes to Contributors ………………………………………………………………….. 121
iv TEKU Journal No. 5, 2015

Editorial
This volume of TEKU Journal (Number 5) contains both theoretical and research articles
focusing on the Tanzania education system and socio-economic development. The articles in
this Journal are greatly varied in themes. They range from Teachers’ job satisfaction in
Tanzania; Ring fencing scheme in mineral taxation; Agriculture and rural development; Use
of Kiswahili language in globalizing knowledge in Tanzania; Naming system in Safwa; and
Small and medium enterprises and public procurement.
Please feel free to forward your suggestions and recommendations about this Journal to
drcpps@teku.ac.tz. We welcome positive ideas that would make TEKU Journal better for
readers and subscribers. I hope you will enjoy reading articles published in this volume and
continue to contribute articles to this Journal.
Benedict L.K. Mwaibasa
Editor-in-Chief
v TEKU Journal No. 5, 2015

Keeping Teachers Happy: A Reflection on Work Dimensions Affecting
Teacher Job Satisfaction in Tanzania’s Public Primary Schools
Enock E. Mlyuka
The Open University of Tanzania
Email:enomlyuka@yahoo.co.uk
Abstract
This study assessed the extent to which work dimensions affect job satisfaction among
public primary school teachers in Tanzania. The study was based in Iringa Region as
a case study area. Forty two (42) public primary schools were randomly selected for
the study from all the districts of the region. Sampling procedure adopted used the
principle of purposive, stratified and simple random samplings. Data was collected
using observations, individual interviews, documentary review and structured
questionnaires. Closed ended questions were used as survey instruments. Cronbach’s
Alpha Coefficient was used to determine internal consistency of constructs.
Quantitative data were edited and transformed using the SPSS software version 20
for easy interpretation. Content analysis was utilized to analyse qualitative data.
Generally, the study has shown that work dimensions, namely, living and working
conditions, recognition, advancement opportunities and supervision have great
influence on teacher job satisfaction.
Key words: Job satisfaction, living and working conditions, recognition, advancement
opportunities and supervision.
Introduction and Background Information
Job satisfaction is not a new phenomenon in organizational theory. It is one of the topics that
have drawn interest among scholars for some time. Many studies have been conducted on job
satisfaction for over six decades now and thousands of articles have been published.
However, most of the published studies relate to developed countries such as the United
States of America, United Kingdom, Canada and New Zealand, within contexts far different
from Tanzania. Only a few studies have been undertaken in the developing countries
(Michaelowa, 2002; Zembylas & Papanastasious, 2006), including Tanzania. Examples can
be drawn from a few studies on education sector by Phipps (1968); Puja (1976); Mwollo-
Ntallima (1981); Mwakilembe (1981); Muze (1987); Odhiambo (2003); Maro (2004);
Mlyuka (2009); Ngumbudzi (2009); Sirima and Poipoi (2010); Udo (2011); D’Zombe
(2013); and Masanja (2013).
1 TEKU Journal No. 5, 2015
Job satisfaction is essential for sustained growth of the education systems around the world.
Teachers are arguably the most important group of professionals for securing Tanzania’s
future (Masanja, 2013). Studies have suggested that high quality education and successful
reforms of educational systems are the combined outcomes of a well-trained, motivated,
committed and satisfied teaching staff (Nguni, 2005). Masanja (2013) comments further that
job satisfaction for teachers is a necessity for any successful school in terms of performance
and progress. Job satisfaction is also a primary indicator of teachers’ performance regarding
teaching and other routine duties.
Teachers are a key resource in school organizations and the development of any country
depends on their work; every country needs educated citizens (Sirima & Poipoi, 2010), which
means hard working teachers. The study of teacher’s job satisfaction has become imperative
to administrators, academicians, school heads and the Government at large so as to motivate
teachers to perform effectively. Attempts to improve performance in schools will be more
meaningful if the aspect of teacher job satisfaction is seriously taken on board. It is an
undeniable truth that if employees in an organization are motivated, they will render services
to the employer and customers very efficiently and effectively (Mbua, 2003).
It appears that many factors affect the quality of primary education in Tanzania, a key factor
and one that has been largely neglected in Government documents and plans is the survey of
teacher job satisfaction (Rajan & Sumra 2004a). They further argue that the near total
absence of issues related to teacher job satisfaction within Government policy documents and
plans is evidence of the lack of concern by the Tanzanian authorities. Though Tanzania’s
Education and Training Policy (URT, 1995) highlights the importance of teachers’ job
satisfaction, irregular salary payments for teachers, lack of proper housing for teachers, the
low status accorded to teachers, inadequate teaching facilities, and the need to enhance the
professional and individual welfare of teachers, the Primary Education Development
Programme (PEDP) (URT, 2001) as well as the new Education policy (URT, 2014) made
almost no reference to these issues. Although the BRN initiative in education appears to
recognise the need for teachers’ motivation through non-monetary incentives, ensuring zero
outstanding claims by end of June 2013, and zero unresolved claims not more than three
months ahead (URT, 2013), nonetheless, little attention has been given to the needs and
claims of teachers so far.
Low job satisfaction among primary school teachers is thought to be a problem that leads to
poor performance outcomes in Tanzania’s public primary schools. In his findings, Sumra

(2004) argues that although efforts are underway towards improving professional knowledge
and skills of teachers, far less attention is focused on their material welfare. In the same vein,
Mkumbo (2012) asserts that all of the recent education reforms have neglected teachers,
while investing widely in buildings and other learning infrastructures.
A pressing need exists for efforts to improve teacher job satisfaction, primarily through
improvements in teachers’ welfare. This need is fuelled by both the Government’s moral
obligation to improve teachers’ lives and by the very real possibility that failure to address
these problems may undermine the government’s efforts to achieve high quality, and
sustainable universal primary schools education in Tanzania (Sumra, 2004). As such, this
study intended to examine the extent to which work dimensions affect job satisfaction among
public primary school teachers.
The concept of ‘job satisfaction’

There is an overabundance of definitions of the words “job satisfaction”. How is job
satisfaction perceived varies among researchers in terms of concept, values, belief and
interest. Job satisfaction is not explicit but is a problem related to multiple factors (Badreya,
2010). It is an attitude towards one’s work and the related emotions, beliefs, organizational
environment and motivation (Gomez & Criffin, 2005; Jex & Britt, 2008). It explains why
employees behave as they do towards achieving personal and organizational goals. Robbins
(2010) defines job satisfaction as an attitude or feeling about the job itself. Ellickson and
Logsdon (2002) add that job satisfaction is related to how people feel about their jobs and
their different aspects. Armstrong (2006:264) further maintains that “job satisfaction’ refers
to the attitudes and feelings people have about their work. A positive and favourable attitude
towards the job indicates job satisfaction. Negative and unfavourable attitudes towards the
job indicates job dissatisfaction”.
Job satisfaction is an important factor for improving effectiveness and also individual’s
satisfaction in an employment situation (Cherrington, 2006). Job satisfaction can be affective
and cognitive. Affective job satisfaction is the extent of pleasurable emotional feelings
employees have about various aspects of their job situation as well as jobs overall. Cognitive
job satisfaction on the other hand is the extent of employees’ perception, feelings and
responses, with particular aspects of their jobs, such as pay, pension arrangements, working
hours and numerous other aspects of their jobs (Kosi, Sulemana, Boateng & Mensah, 2015).

Job is a large part of life, so job satisfaction effect on total satisfaction of human. There is a
mutual effect between job satisfaction and life. In this case, therefore, managers should not
only monitor job situations, but also, check their employee life conditions (Devies & Storm,
1991). When employees are hired, they will have a set of needs, wishes, and previous
experiences which make the totality of the job expectations. Organizations’ reactions and
responses to these needs will produce negative or positive attitude among personnel toward
their job. Actually, job satisfaction shows the relations between human expectations and
advantages taken from job (Willem, 2007). Other researchers believe that job satisfaction is
an emotional reaction of an employee perception to whether his/her job satisfies his/her needs
and requests. It must, also, be in accordance with personal needs (Fairbrother, 2008) and
reaction of employees against their tasks (Madhavan, 2000).
In the context of this study, the concept of “job of satisfaction” is used to simply refer to the
primary school teachers’ attitudes, perceptions, and feelings that they have towards their job
and related aspects of their job such as living and working conditions, recognition,
advancement opportunities, and supervision. Teacher job satisfaction, therefore, refers to
whether primary school teachers are happy with their job and related aspects of their job or
not. In other words, if teachers have positive attitudes or good feelings about their job, these
qualities are taken to describe a satisfaction dimension. Similarly, if teachers have negative
attitudes towards their work, they are then said to be dissatisfied.
Theoretical Perspectives
The study is based on the Herzberg’s two-factor theory. This theory is chosen as it closely
relate to the problem under study. Although there is no agreement as to which theory best
explains job satisfaction, the ingredients of this theory form the basis of the study. This
theory is relatively explicit and can easily be understood. The original research carried out by
Herzberg involved interviews with 203 accountants and engineers from organizations around
Pittsburgh in the USA. His major aim was to find out what satisfies and dissatisfies them on
the job (Herzberg 1974a in Martin, 2005). According to Herzberg, a human being has two
different categories of needs, which are essentially independent of each other and affect
behaviour in different ways. When people feel dissatisfied about their jobs, they are mainly
concerned about the environment in which they are working. On the other hand, when people
feel good about their job, this has to do with the work itself. Herzberg calls the first category
of needs as hygienic factors, because, they describe human environment and serve the
primary function of preventing job satisfaction. These factors include supervision,

interpersonal relationships, physical working conditions, salary, company policies and
administrative practice and benefits and job security. For Herzberg, hygiene factors can be
dissatisfiers and not motivators (Martin, 2005).
The second set of motivators is positive motivators. They include achievement, or the feeling
of having accomplished a job, recognition or having someone praise or blame for
performance, work itself or perception of the nature of the job, responsibility or having a duty
for one’s own work and possibly the work of others, and advancement or changing one’s
position in the hierarchy of an organization. These motivators are all related to workers
satisfaction. This theory is famously known as the “Two-Factor Theory”. Both hygiene
factors and motivators are considered to be important but in different ways (Naylor, 1999).
In applying those concepts to school systems, if school improvement depends fundamentally

on the improvement of teaching, ways to enhance teacher job satisfaction and capabilities
should be the core processes upon which efforts to make schools more effective focus.
Additionally, need satisfied teachers can create a good social, psychological and physical
climate in the classroom. Exemplary teachers appear able to integrate professional knowledge
(subject matter and pedagogy), interpersonal knowledge (human relationships), and
intrapersonal knowledge (ethics and reflective capacity) when he or she is satisfied with the
job (Collinson, 1996; Connell & Ryan, 1984; Rosenholtz, 1989).
It is worth noting that job factors such as recognition, opportunities for advancement and
achievement needs are pertinent to the study of job satisfaction (Travis, 2004). These factors
determine employees’ affective reactions to the job (Magreth, Mcdaniel & Lucy, 2007). They
also include perceived respect and responsibility, task variety and meaningful work (Mangi,
Soomro,Ghumro, Asad & Jalban, 2011). Research findings have shown that personally
rewarding intrinsic job factors have demonstrated a significant impact on job satisfaction
(Travis, 2005; Nezaam, 2005; Mangi et al., 2011). Work autonomy has positive relationship
with job satisfaction and performance (Robbins et al., 2008). Opportunity for advancement
has impact on efficiency and outcomes of the job. Resignation is a phenomenon frequently
influenced by perception of employees on availability of advancement opportunities (Travis,
2005). Nezaam (2005) contended that although the relatively weak correlation between job
satisfaction and work itself, it is nevertheless, statistically significant.

Opportunity for advancement was found to have no significant relationship with either
intrinsic job factors or job satisfaction (Stanley, 1999). The perception of employees on
opportunities for advancement determines how satisfied the worker is with the job as reported
in literature (Melkidezek, Muhondwa, Mwangu, & Mbembati, 2011). Employees who
perceive few opportunities for advancement have negative attitude towards their work and
organizations. Need for achievement is the situation whereby individuals strive for goals that
are challenging but attainable with the hope of feedback on achievement (Robbins et al.,
2008). Achievement is concerned with an individual longing for personal achievement rather
than rewards for success. Achievement and job satisfaction are statistically significant (Mangi
et al., 2011).
Work could have an effect on the total quality of life of the employee. Robbins et al., (2008)
refers to work as the extent to which the job provides the individual with stimulating tasks,
opportunities for learning, personal growth and the chance to be responsible and accountable
for the results. Employees prefer jobs that present them with opportunities to demonstrate
their competencies on a variety of tasks and that are mentally stimulating (Nezaam, 2005).
There is statistical significant relationship between job satisfaction and dimensions of work
(Robbins et al., 2008). Work can result either in job satisfaction or dissatisfaction
(Oluwabumi, 2009).
Herzberg made a remarkable contribution in the field of organization behaviour. Despite the
criticisms on his theory, there is still evidence of support for the continuing relevance of the
theory. According to Crainer and Dearlove (2001:16):
Herzberg’s work has had a considerable effect on the rewards

remuneration packages offered by corporations. Increasingly, there is a
trend towards ‘cafeteria’ benefits in which people can choose from a
range of options. In effect, they can select the elements they recognise
as providing their own motivation to work. Similarly, the current
emphasis on self-development, career management and self-managed
learning can be seen as having evolved from Herzberg’s insights.
Furthermore, his work has drawn attention to the importance of job design in the quality of
work life. The major implication of this theory for the Tanzanian Government in designing
motivational practices is that it needs to concentrate on two sets of factors proposed by
Herzberg at the same time if motivation and job satisfaction are to be maintained at
workplaces.

Research Methodology
This part presents the research design and approaches utilized in the study. Area of research
is described. Sampling procedures employed and the adopted data collection methods are also
discussed. The latter part of the chapter focuses on data processing and analysis.
Research approaches
Normally, research undertakings are guided by various approaches. This study employed
both quantitative and qualitative approaches with a stronger emphasis on quantitative
research. The quantitative approach was given much attention due to the following reasons:
Firstly, data which are collected using quantitative methods are generally easy to replicate
and also have high reliability (Creswell, 2009). Secondly, the quantitative method is
relatively less time and cost consuming. It also enables the researcher to study a large number
of respondents within a short period of time. The researcher does not need to be always
present when the participants are responding to the questionnaires (Best & Khan, 2006). In
this study, the survey was conducted among public primary school teachers from four
districts within Iringa region which were geographically scattered.
Research design
Given that the study sought to describe some aspects of the sampled group of “primary
school teachers” from the population, a cross-sectional descriptive survey design was
employed for this study. A cross-sectional survey design according to Fraenkel, Wallen and
Hyun (2012) gathers data from a sample drawn from a pre-determined population and data is
collected in a once off basis. This study was also descriptive. Connaway and Powell (2010)
assert that descriptive surveys are considered to be the most common type of survey
research design. The basic purposes of descriptive surveys usually are to describe
characteristics of the population of interest, estimate proportions in the population, make
specific predictions and test associational relationship.
This study employed both primary and secondary data. Primary data are first-hand
information directly gathered by researchers from the original sources (Krishnaswami &
Ranganatham, 2007). The study used primary data because the data were original in nature.
The researcher collected primary data on teachers’ job satisfaction from the field through

questionnaire, interview and observations. Notwithstanding the various means, the
questionnaire was the major source of data collection for this particular study.
On the other hand, secondary data are data which had been collected and compiled for other
purposes. Secondary data are very useful as they enable the researcher to get experiences
from other sources (Kasano, 2013). Secondary data was gathered from the findings of other
researchers and various documentations and publications related to the problem under study.
The unit of analysis was teachers in different selected public primary schools in four districts
of Iringa region which were geographically scattered.
Area of Research
This study was conducted in Iringa region. It was necessary to select the study area that
would represent the other areas in Tanzania in terms of features related to primary school
teachers and their teaching job. Iringa is one of the thirty administrative regions of Tanzania.
The choice of Iringa as a study area has been motivated by the interest and familiarity of the
region to the researcher. In addition, Iringa possesses the social, economic, and educational
features of the other regions in the country. Iringa region is divided into four districts,
namely: Iringa Urban District, Iringa Rural District, Kilolo and Mufindi districts. This is
shown in Figure 1.

Figure 1: Map of Iringa Region showing study areas
Source: National Bureau of Statistics, 2014.
Population of the Study and Sample Size Determination
Study population involves people (Swai, 2012). This section provides descriptions of the
population of the present study. In survey research the identification of the population from
which the sample is selected is essential (Fraenkel et al., 2012). The target population of the
current study comprised 4894 public primary school teachers from all the districts of Iringa
region1. This total included School Head Teachers. The study sample was, therefore, drawn
from a total population of teachers (the sampling population) in the region. In order to
simplify the process of sample size determination for researchers, Payne and Payne
(2004:203) adopting from Krejcie and Morgan (1970) created a table based on the formula
which shows the population of a study and the expected sample size thus ensuring that the
researcher obtained a representative sample for the study. Out of 4894 sampling population,
an estimated sample of 354 is drawn for this study. Understanding the nature of the study
population is necessary before gathering data. Troachin (2000) points out that the researcher
should know some of the overall demographic information of the population such as age, sex,
class, and income. The characteristics of the sample of this study included distinction of
males and females, different levels of education, experience and age.
Sampling techniques
Sampling techniques denote sampling design which is the framework that serves as the basis
for the selection a survey sample. According to Kumar (2005) and Mlyuka (2011), sampling
is the process of selecting of a few (a sample) from a bigger group (the sampling population)
to become the basis for estimating or predicting the prevalence of an unknown piece of
information, situation or outcome regarding the bigger group. The population of the current
study was large and the study was not able to observe it all. In such a situation, sampling was
required. Since it was not possible in terms of time and cost to survey all the public primary
schools, the researcher used purposive sampling procedure to select schools. In the same
vein, Rwegoshora (2006) comments that the purposive sampling technique enables the
1
Iringa Urban District 783 teachers and 43 schools, Iringa Rural District 1407 teachers and 140 schools,
Mufindi District 1559 teachers and 171 schools, and Kilolo District 1145 teachers and 111 schools. The data
were obtained from Iringa Regional Education Office, 2013.

researcher to use judgement to collect cases. Therefore, the following three factors were used
as the basis for selection of the public primary schools, namely, geographical location, age
and size. The age and size of the schools were important because of disproportional number
of teachers in schools.
Stratified random sampling was used in the selection of respondents in order to get adequate
representations of groups that were relevant for the study. On the one hand, this technique
was employed because the sampled population was heterogeneous with respect to the
characteristics that are being studied (Ndunguru, 2007). On the other hand, it guarantees
equal representation of each of the identified strata (Leedy & Ormrod, 2010). Within each
stratum (district), simple random sampling method was used. The researcher, in collaboration
with the head teachers, distributed randomly probability cards stating “YES” and “NO” to the
teachers. Those who selected “YES” cards were selected to be supplied with questionnaires
and those who picked “NO” cards were excluded. This exercise was done for urban schools
in particular. This was considered the best method for reducing sampling bias and achieving a
high level of representation (Saunders et al., 2009; Sekaran, 1992). All of the teachers who
had been working with the school for at least six month were eligible for involvement in the
study sample.
Data processing and analysis

It has been maintained that data analysis involves editing, coding, classifying and tabulating
of collected data with the purpose of summarizing and organizing the data in such a way that
they answer the research questions of a given study (Hancock, 2002). Since the current study
has gathered both qualitative and quantitative data, the analysis process was also governed by
the two approaches, which are explored below.
Quantitative data analysis

Data analysis in research is a process of making meaning from the data collected as such it is
essential to reveal the findings of the study. The nature of this study and instruments used
required the triangulation of quantitative and qualitative data analysis techniques to enrich
data interpretation (Ngulube, 2010). The quantitative study findings, therefore, were edited
and transformed using the SPSS software version 20 for easy interpretation. All the
questionnaire variables were coded and entered into the software. Before analyzing raw data,
the questionnaires were evaluated to check for missing data, ambiguity and errors (data
cleaning).

Descriptive analysis of sample and cross tabulation of variables was performed to describe
the data. Computation of Mean Scores and Standard Deviations was done in order to obtain a
clear picture of the responses to each sub-scale. As such, cumulative mean scores were
presented. A 0.05 % significance level was applied. According to Loth (2012:131), this
implies that “there is 95% confidence that the result is a reflection of the reality (significant).
But there is a 5% chance that the result is actually just due to chance”. The data of the current
study were visually summarized in the Tables.
Qualitative data analysis

Various techniques for qualitative data analysis are available for researchers. The current
study utilized content analysis to analyze qualitative data gathered through structured
interviews. Content analysis is a method for gathering and analyzing the content of the text in
order to make sense of the content of the communication and it is considered as a detailed
and systematic description of the manifest content of communication to identify pattern or
themes (Leedy & Ormrod, 2005; Newman, 2006). Thus, themes were developed by coding of
data and developing descriptions of the data (Creswell, 2009). Thus, the content of the
interview was examined, and themes were identified and presented.
Results and Discussion

This study intended to assess the extent to which work dimensions (sub-scales) such as living
and working conditions, recognition, advancement opportunities, and supervision contributed
to public primary school teachers’ job satisfaction. For the purpose of this study, computation
of Mean Scores and Standard Deviations was done in order to obtain a clear picture of the
responses to each sub-scale. As such, cumulative mean scores were presented.
i. Living and working conditions

This sub-section looked over teachers’ perception of their living and working conditions.
This can also be evidenced by Mean Score as presented in Table 1 which shows Cumulative
Mean Scores.
Table 1: Statistical measure of variability

CI (95%)
No. of Mean
Subscale items α Score Lower Upper Std Min Max
Living and 10 0.732 3.70 3.60 3.79 0.65 1.6 5

work

conditions
Source: Research data, 2014
As Table 1 indicates, the scale consisted of 10 items each of which was measured on the 5-
Likert Scale. Results from SPSS output indicate that, the scale has consistency measure of
Cronbach Alpha 0.732. The Mean Score of this subscale is 3.70 and Standard Deviation is
0.65, and 95% Confidence Interval (CI) is [3.60, 3.79]. The minimum score is 1.6 and
maximum score is 5. Statistically, this implies that a majority respondent were moderately
satisfied with living and working conditions. However, qualitative data obtained through
interviews indicated high levels of discontentment.
Most respondents especially from rural areas found their living and working conditions de-
motivating. Hard living and working conditions made them consider teaching job as
punishment.The living and working conditions identified by the respondents include: lack of
proper housing for teachers, harsh and hard geographical environment coupled by lack of
socio-economic infrastructures, large class sizes, and insufficient number of teachers at
schools, heavy work-loads and poor teacher-parent cooperation. Almost all respondents
interviewed strongly commented on the lack of decent housing and hard geographical
environment, which the researcher also observed during the survey. With regard to interview,
some respondents said that:
The distance between village school and where teachers get their
salary in town is very big. Other teachers spend many hours to travel
to their pay stations. Others are forced to borrow money for transport.
This is also one of the biggest challenges, since teachers sometimes
find themselves using half of the salary on the way (Head teacher,
Iringa Rural, 16/4/2014).
There are no teachers’ houses at the school. Only a tiny proportion of

teachers stay in houses provided by the schools. The location of the
school also creates lots of problems to teachers. Many teachers spend
much time walking to school. As such, many teachers are late in the
morning and I cannot blame them because I know the situation which
my subordinates are experiencing. In addition, most teachers find
unsatisfactory accommodation out there. This affects their
performance, too. (Head Teacher, Iringa Rural, 16/4/2014).

These findings are consistent with previous studies on teachers’ living and working
conditions. There is a great deal of similarity between the issues that were covered in the
studies and current research. Study by Sumra, 2004:2) found that:
Many teachers have minimal material or intellectual support, and

their salary is often insufficient to maintain them and their families.
Teachers often still work under very difficult conditions….Teachers’
social environment, attitudes, and working conditions are inter-
related in a complex way that needs to be understood better if efforts
to improve education in the country are to succeed.
Similarly, study by Benell and Mukyanuzi (2005) indicated that the living and working
conditions for most teachers are unsatisfactory and, for many, they are intolerable. The
availability of reasonable quality and affordable housing within easy travelling distance of the
school is a key issue for nearly all teachers. Housing conditions for public primary school
teachers are generally poor. The scarcity of decent accommodation is a constant refrain of
nearly all reports, both official and independent researchers. The 1990 World Bank report
states that typically rural school teachers live in dilapidated, poorly-maintained school or
government accommodation on or near the school compound. The Tanzania Development
Research Group (TADREG) Survey of 1991, similarly, concluded that most houses are in a
sorry state of disrepair (Bennell & Mukyanuzi, 2005). In his study, Mlyuka (2009) found that
working conditions is one of the key factors affecting public primary school teachers’ job
satisfaction.
The Tanzania’s Government made various commitments to improve teachers’ housing during
the 1990s. Most notably, the high profile report on the Education Sector Towards 2000 stated
that “effort will be made to ensure that all schools and colleges have, in their vicinity, an
adequate number of teachers’ quarters….By 2000, all teachers shall have suitable housing
accommodation’’(URT,1997). Unfortunately, despite these commitments, very little progress
has been made in improving the housing situation. It has appeared that much effort is
directed to building classrooms and not teacher’s houses. This problem needs immediate
interventions if at all the quality of primary school education in Tanzania is to be improved.
In my view, building of classrooms should go hand in hand with building of better housing
for teachers. This argument is supported by Udo (2011) who commented that teachers may be
more satisfied in schools with good working environment if their terms and conditions of
employment are improved. Similarly, Spector (2008) adds that work environment is an

important determinant of job satisfaction and performance of employees in work
organizations.
Luthans (1998) maintained further that if working environments are conducive, employees
will find it easier to assume their daily job responsibilities. In the same vein, Perie and Baker
(1997) and De Nobile and McComic (2008) argue that working conditions had a significant
positive relationship with teachers’ job satisfaction, regardless of whether the school is public
or private, elementary or secondary, background characteristics and the school demographics.
As such, living and work conditions of public primary school teachers in Tanzania should be
improved further so as to increase their job satisfaction, hence job performance.
ii. Recognition
This sub-section intended to find out the extent to which teachers were satisfied with
recognition they receive from their employer and community. Generally, the findings
revealed that the respondents are dissatisfied with recognition they receive. This is evidenced
by Mean Score as presented in Table 2 which shows Cumulative Mean Scores.

CI (95%)
No. of Mean
Recognition 5 0.605 2.95 2.87 3.04 0.72 1.0 5.00
Likert Scale. Results from SPSS output indicate that the scale has consistency measure of
maximum score is 5.00. This implies that a majority respondent were dissatisfied with
recognition they received from their employer and the community. However, qualitative data
indicated that the respondents were greatly dissatisfied with recognition they receive from
their employer.
During the interview, teachers raised concern that their employer is less concerned with their
welfare.

Most teachers have complaints and demands that the employer has
not yet attended to. Though many measures to attend them are
underway but many of them are still unsolved (Head teacher, Mufindi
district, 06/05/2014).
In my opinion, for teachers to be really effective in their job, the Tanzanian government
through the Ministry of Education and Vocational Training needs to understand the
psychology of praising and encouraging teachers’ good work. As we may all know,
appreciation is a fundamental human need. Normally, employees respond to appreciation
expressed through recognition of their good work and it confirms their work is valued. So,
when teachers and their work are valued, automatically, their satisfaction and performance
rises, and they are motivated to maintain or improve their good work.
From human resources management point of view, praise and recognition are essential to an
outstanding workplace. People want to be respected and valued for the contribution they
make in the work organization (Ngirwa, 2006; Torrington, 2008). Sajuyigbe, Olaoye, and
Adeyemi (2013) added that recognition of the achievements by the managers leads toward
job satisfaction and performance. As indicated by the study findings, teachers feel the need to
be recognized as individuals and to feel a sense of achievement for work well done or even
for a valiant effort.
iii. Advancement opportunities

This part attempted to investigate whether teachers are satisfied with advancement
opportunities offered by their employer such as promotional and training opportunities.
Respondents rated on the set of variables that measured how they were satisfied with
promotional and training opportunities. Generally, statistical data revealed that a majority
respondent disagreed. This is evidenced by Mean Score as presented in Table 3 which shows
Cumulative Mean Scores.

CI (95%)
No. of Mean
Advancement
opportunities 7 0.774 2.66 2.54 2.78 0.87 1.0 4.86

maximum score is 4.86. This implies that a majority respondent were dissatisfied with
advancement opportunities offered to them.
To probe further, the majority of respondents interviewed had a feeling that chances for
training and development were scarce. One of the interviewees underscored that “technology
is changing and many things keep on changing but there are no seminars to update our skills
at work and if they are there, then they are very few” (Staff teacher, Kilolo district,
19/05/2014). Similarly, the problem related to promotions was confirmed by respondents
during the interview, they asserted that:
Promotions are often seriously delayed and are inequitably awarded.

Furthermore, whenever promotions are approved, it still takes long
time for salaries to be adjusted. You might find a teacher who has just
started working being in the same position with the teacher who has
been working in school for a long time. This is unfair and it
demoralizes teachers (Head teacher, Iringa Rural, 22/05/2014).
Dissatisfaction with promotional procedures was also evident among staff teachers;
“…for a long time, there has been a cry about teachers staying for a
long time in the same position without being promoted. You find that
a teacher has completed additional training and forwarded the
certificate to our superiors, but it takes years to be responded to, and
yet one has spent time and money to obtain the additional
qualification. This is injustice and unfair.” (Staff Teacher, Urban,
28/11/2013).
The low satisfaction of teachers with promotional opportunities is reported by various studies
conducted in Tanzania and elsewhere. For example, Mlaki (2011) shows that lack of
promotional opportunities caused stress among head teachers in Tanzania. Also, Muze
(1987), Ngumbudzi (2009) and Masanja (2013) found similar results, indicating that the
teachers are dissatisfied with the promotional procedures and processes. This is because
opportunities for promotion have been the main way of enabling teachers to advance
themselves economically. Further, these findings confirm the results of the PEDP II
Evaluation Report (URT, 2012), that revealed, regular promotion and thus salary adjustment
and payments have been a major problem because the promotion procedures are unclear in
terms of the timing and payment of the associated benefits.
Masanja (2013) points out that the Teachers’ Service Department (TSD) is entrusted by the
Government with the task of promoting teachers at the primary, secondary and college level.
The TSD is a government department under the President’s Office, the Civil Service
Commission, that is, responsible for maintaining and controlling a unified service for all
teachers. Basically, it is the organ that deals with teachers’ promotion, and it works alongside
the Local Government Authorities (LGAs). The TSD offices spread from the national level to
the district one. Each district has its own TSD staff who are concerned with discipline,
promotion, safeguarding the teaching of ethics and raising the status of teachers. According
to URT (1999), TSD as a semi-autonomous organ that is entrusted with providing security of
service for teachers by offering them employment letters containing teachers regulations,
offering confirmation letters for teachers who have completed their probationary periods and
promoting teachers who have achieved defined standards such as a increased education level
or remaining in the profession for a certain period of time. As a matter of fact, despite the
trust by the Government, the TSD has shown weaknesses in dealing with teachers’ welfare
shortfalls in the way expected by the teachers themselves, the Government and the
stakeholders. As pointed out earlier in this study, teachers’ welfare has been a problem,
which needs deliberate efforts and seriousness of action in addressing it. According to
Masanja (2013), such a situation is an indicator of the inability of the TSD to deal with the
welfare of teachers, especially regarding provision for equal opportunities for promotion.
In other countries, a similar situation is reported. In their study, Sirima and Poipoi (2009)
found that, among other factors, teachers in Kenya have been dissatisfied with the inadequacy
of promotional opportunities available to them for a long time now. In Uganda, Claudia
(2009) reports that, despite the personal determinants, the teachers are dissatisfied with the
promotional opportunities available to them, especially when a teacher increases his/her level
of education. Similarly, in South Africa, the findings of Mwamwenda (2004) indicate that the
teachers are dissatisfied with the promotional processes, which was found to be unfair. In

addition, Koustelious (2001); Zembylas and Papanastasion (2006) undertook a study on job
satisfaction among teachers in Greece and Cyprus respectively. Their study findings indicated
that teachers are dissatisfied with inadequacy of chances for promotion.
Based on the findings above, the researcher is of the opinion that a policy is needed which
clearly stipulates the progression upon completion of specific qualification to avoid delay of
public primary school teachers’ promotions and salary adjustments, and also a policy which
caters for training and development related issues. Effective implementation of these policies
will definitely enhance teachers’ morale at work. This argument is supported by other
researchers who found that the provision of adequate training opportunities sends a message
to employees that they are valued by their employers resulting in strong psychological
bonding and a willingness to contribute more to achievement of organizational objectives
(Gartner and Nollen, 1989; Tannenbaum et al., 1991; Luthans, 1992; Arthur, 1994; Wood
and de Menezes, 1998; Taormina, 1999; McElroy, 2001; Ngirwa, 2006). Additionally,
employees who receive support from employers in developing their skills and knowledge,
become more satisfied with their jobs as this improves their chances of getting promotion,
resulting in better pay and improved status in their workplaces (Meyer & Smith, 2000).
Previous studies found that employees, who had adequate promotional opportunities and
perceived the promotion procedures to be fair, developed strong psychological attachment
and loyalty to their jobs. In addition, employees who are promoted receive increased pay,
high status and their self-esteem is boosted, resulting in increased job satisfaction unlike
employees who stagnate in the same position (Iles et al., 1990; Snell & Deen, 1992;
Kalleberg and Mastekaasaz, 1994; Young et al., 1998; Meyer & Smith, 2000; Malhotra et al.,
2007). However, since it is not possible for an organization to promote all its employees,
Lambert and Paoline (2008) suggest that the promotion procedures should be seen to be fair
and have clear objectives. This mitigates negative feelings of employees who are not
promoted.
These results support the Equity Theory used in this study which stresses employee job
satisfaction in terms of equal treatment of people in an organization. As noted earlier in this
study, this theory is concerned with the perception people have about how they are being
treated compared with others. Negative perception among teachers may result in job
dissatisfaction which in turn may also affect work performance such as in schools.

iv. Supervision
This sub-section examined the extent to which teachers were satisfied with the supervision
they receive from their school supervisors (Head Teachers). In the Table 5 respondents
indicated their rating on the set of variables that measured how they were satisfied with
supervision and advice from their supervisors.

CI (95%)
No. of Mean
Supervision 5 0.642 3.98 3.89 4.07 0.64 1.80 5.00
maximum score is 5.00. This implies that most teachers were satisfied with the supervision
they received from their immediate bosses (Head Teachers).
From the results of this study, the importance of a supervisor in job satisfaction is evident.
Elton Mayo-human relationist stated that employee’s attitude, morale and level of job
satisfaction depends on supervisors’ behavior (Staudt, 1997). This implies that change in
supervisor may also cause the attitude of workers at workplaces to change. When the attitude
is favorable towards the methods of supervision and the dealings of the supervisor, sincerity
and loyalty to the job also increases. Supervisors’ behaviors, relationship with co-workers are
positively related to job satisfaction (Sajuyigbe, Olaoye and Adeyemi (2013). A large number
of research findings indicate that employees’ high morale and job satisfaction depend on
supervisors’ employee- centered attitude and their considered behavior (Brunetto & Farr-
Wharton, 2002; Okpara, 2004; Muhammad & Akhter, 2010). Additionally, DuBrin (1992)
observes that managers who show concern for the feelings, attitudes and opinions of their
employees contribute to high morale and job satisfaction, as people feel better and actually

work better when they receive reassurance and support from their bosses. In the same line,
Tillman and Tillman (2008) argue that a school’s administrative policy or teacher supervision
is a major part of a school culture, as it has been shown to influence teachers’ satisfaction and
retention.
The findings above are consistent with other studies which were conducted in Tanzania. To
take a few examples, the findings of the Joint Monitoring Visit Report (URT, 2010) indicated
that there were good relationships among the school committee members, school
administration, teachers, pupils and the community at large in Tanzania Primary schools.
Similarly, Puja (1976) and Nguni (2005) found that school teachers are satisfied with their
working relationship with their head teachers/school leadership. Likewise, the findings of the
current study are consistent with studies undertaken by Ngumbudzi (2009) and Masanja
(2013) whose findings revealed that teachers have positive views regarding administrative
support and leadership. They asserted that head teachers are good and caring when they need
academic and social support.
These findings are also supported by the Education Sector Joint Monitoring Report (URT,
2010), which shows that primary schools are performing better than secondary schools in
terms of governance, management, infrastructure, and teachers and student support services.
According to Masanja (2013), these findings for primary schools reflect the improvements
made during the implementation of the Primary Education Plans that instilled in head
teachers knowledge and skills related to the management of both human and physical
resources. He adds that during the implementation of the Primary Education Development
Plans (PEDP I and II), there was extensive training provided for head teachers and school
committees by the Agency for the Development of Educational Management (ADEM)
sponsored jointly by Ministry of Education and Culture [ by then] and the President’s Office
Regional Administration and Local Government. According to the PEDP National
Monitoring Report (URT, 2004), all School Committees were trained in participatory,
financial management, procurement procedures, and good governance. It is worth noting that,
in Tanzania, the head teacher is the secretary of the School Committee (Masanja, 2013).
Generally, statistical measurement of variability indicates that the overall of job satisfaction
with all subscales Mean is 3.3, Standard Deviation is 0.466, and Confidence Interval is [3.27,
3.39]. These findings suggest that work dimensions jointly and independently influence job

satisfaction. The findings are consistent with previous studies which found similar results
(Reiner & Zhao, 1999; Ellickson & Logsdon, 2001; Okpara, 2004; Carlan, 2007; Robbins et
al., 2008; Oluwabuni, 2009; Sajuyigbe et al., 2013; Nosraty et al., 2015).The study findings
also support Herzberg’s theory which asserts that a human being has two different categories
of needs, which are essentially independent of each other and affect behavior of employees in
different ways.When people feel dissatisfied about their job, they are concerned about the
environment in which they are working. On the other hand, when people feel good about
their job, this has to do with the work itself (Martin, 2005).
Conclusions, Policy Implications and Recommendations
Conclusions
This study objective was intended to assess the extent to which work dimensions such as
living and working conditions, recognition, advancement opportunities, and supervision
contributed to public primary school teachers’ job satisfaction. With regard to work
dimensions contributing to teacher job satisfaction, job security, pay and related benefits
items were dropped in the analysis to ensure reliability of the results because their Cronbach
Alpha Coefficients were below 0.50. But this does not mean that they are unimportant.
Otherwise, the general findings for the analysed work dimensions were as follows:
i. Living and working conditions

Generally, the study findings have indicated that majority teachers are dissatisfied with their
living and working conditions. Hard living and working conditions made teachers consider
teaching as punishment. The punitive living and working conditions identified by teachers
include: lack of proper housing, harsh and hard geographical environment coupled with lack
of socio-economic infrastructure, large class sizes and insufficient number of teachers at
schools and heavy workloads. Qualitative data indicated high levels of discontentment
particularly for teachers working in rural areas.
ii. Recognition
The findings have also indicated that majority teachers are dissatisfied with recognition they
receive from their employer and community. Respondents revealed to be greatly dissatisfied
with recognition they receive from their employer. Qualitative data showed that a majority
teacher raised concern that their employer seems less concerned with their welfare.

iii. Advancement opportunities
Generally, the findings of the study have revealed that the majority of teachers are
dissatisfied with advancement opportunities given by their employer. They contended that
promotions are often delayed and inequitably awarded. Similar sentiments were expressed by
majority of teachers that chances for training and development are scarce for all of them.
iv. Supervision
From the results of this study, the importance of the supervisor in job morale and satisfaction
was evident. The findings of the study have shown that majority teachers are satisfied with
the supervision they receive from their immediate superiors [Head Teachers].
Generally, the study has shown that work dimensions jointly and independently contribute to
teachers’ job satisfaction.
Policy implications and recommendations for action

The findings reported in the current study have several policy and practical implications for
Tanzania public primary schools. The Tanzania’s government through the Ministry of
Education and Vocational Training and TAMISEMI can apply the findings of this study in
several areas relating to education human resources management policy and practices such as
the following:
There is a need for serious measures to address the problem of teachers

dissatisfaction so as to improve teachers’ job satisfaction and performance and hence
raise primary school education quality in Tanzania. For this to be possible, the
government should endevour to include policies that value teachers’ effort and reward
them according to how they apply their knowledge and competencies to productive
activities that are consistent with the schools objectives. The role of school
administration in promoting teachers’ job satisfaction is crucial, as it supports other
workplace variables. Therefore, it is high time that policy makers provide school
management training for school administrators, such as head teachers, heads of school
departments, and the school committee members. This will improve the performance
of the administrators in handling the problems facing teachers.
There is a long shopping list of things that need to be done to improve public primary
school teachers’ job satisfaction. But, given the acute resource constraints, it is clear

that some interventions, most notably the introduction of non-trivial transport,
housing and hardship allowances for teachers in rural areas, are likely to be feasible
for the foreseeable future. A national strategy is needed that lays out in a
comprehensive and coherent manner the steps that must be taken by the government
to improve teachers’ job satisfaction. With the current commercialization of education
and expansion of schools in the country, a committed and satisfied workforce is
fundamental in enabling the schools to meet their objectives. The current initiatives
by the government seem to be both adhoc and lack clear commitment in
implementation.
As it has been observed, workplace conditions make a crucial contribution to
teachers’ job satisfaction. In this case, therefore, it is important to have a strategy for
maintaining and improving teachers’ workplace conditions. It is undeniable fact that
very little progress has been made in improving the housing situation for teachers. It
has appeared that much effort is directed towards building classrooms and learning
infrastructures. It is my view that building of classrooms should go hand in hand with
building of better housing for teachers.
Existing policies should be modified such as to provide permanent solutions to
problems teachers face and make them feel valued and their rights protected and
hence strenghthen their own commitment to achieving quality education for all.
Further, education and human resource management policies should take into account
the difficulties under which teachers currently live and work. The fundamental
importance of teachers’ role in ensuring effectiveness of education must be
recognized, understood and taken into account if national effort to targeting Big
Results Now [BRN] in education are to bear expected results.
Provision of adequate staff training and development opportunities is a normal
indication of the government’s commitment to upgrading its human resources leading
to strong psychological bonding and willingness of teachers to contribute more to
schools’ successes. The results of the study have revealed that advancement
opportunities in public primary schools are quite limited. It is, therefore, suggested
that the Tanzania’s government should develop or revive teachers' training and
promotional policies guiding their training and career development activities and
promotional practices. There is a need to invest more in teacher training as a strategy
for increasing teachers’ satisfaction and performance levels.

Regarding promotions, the government should establish a clear system of promotions
that is based on education advancement, performance and merit. It is highly
recommended that the Teachers Service Department (TSD) in consultation with local
government authorities and other educational levels should increase their efforts to
promote deserving teachers. As such, improving the promotion system will lead to the
smoother implementation of the education reforms in Tanzania including the BRN
strategy, part of the thrust of which is to create a more satisfied workforce.
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Exploratory Analysis on the Practicability of Ring Fencing Scheme in
Mineral Taxation
A Reflection of the Impacts on the Economic Growth and Sustainability in
Tanzania
Handley Mpoki Mafwenga

Teofilo Kisanji University & University of Iringa
E-mail: mafwenga2000@yahoo.com
Abstract
This paper aims at investigating as to whether a more progressive fiscal regime in mineral
sector gives some relief to investors for projects with low rates of return as the case may be
high rate of returns under tax ring fencing regime, and if it allows the government to increase
its share of revenue when the investments in the either cases are highly profitable. It further
confirms if a more progressive regime under ring fencing regime could attract investment for
marginal projects, thereby increasing government revenue overtime, just as a heavy early
fiscal burden on a project could deter investment altogether.One of the major challenges in
any accounting reporting framework is how best to implement ring fencing in the context of a
specific company or industry. Hence, this paper explores the best link between accounting
and taxation and provides specific guidance on the disclosure in the mineral sector.
Introduction
Ring-fencing is the isolation for tax purposes of certain type of activities, income and losses
(Van Blerck, 1992:15). It refers to artificial restrictions created by the law with the intention of
ensuring that capital expenditure incurred by a particular mine is only deducted against the
income generated by that particular mine and the balance is carried forward for deductions in
the following year. Ring-fencing is an anti–avoidance measure in terms of which the
expenditure incurred in conducting a mining operation is limited to the income of that specific
mining operation. Any excess expenditure (loss) is then carried forward and is set off against
any income derived from those operations in a subsequent year of assessment i.e. year of
income (Mangondo, 2006).
Ring fencing is a standard feature in mining regimes and facilitates the provision of mining
specific fiscal treatment to accommodate the spatial characteristics of mining investment: high
capital costs; high investment risk; long lead times; and, potential for generating resource rent.
Therefore, ring fencing if mineral revenues and costs from other sources of investor’s
operations allows for proper accounting and reporting for tax purposes and other obligations. In

practice, ring fencing could be defined countrywide, license-wide to hold wide, typically
depending on mining policy and investment strategies of a country (Mafwenga Handley, 2012).
Ring fencing is the practice of a company creating a legal entity separate from itself in order to
protect certain assets. For example, ring fencing may protect assets from taxation, regulation, or
allow the company to hide it from creditors. Ring fencing often makes use of offshore
accounting. It is usually legal, but there are limitations, such as maximum amounts that may be
protected. It is a legal walling off of certain assets or liabilities within a corporation. For
example, a firm may form a new subsidiary to protect, or ring-fence, specific assets from
creditors (Marais Committee, 1988:75). The mineral sector is a capital-intensive industry and if
expenditure from one mine had to be deducted against the income of another mine, then the tax
base would be eroded, hence need for ring-fencing. The aim of ring-fencing including among
other things is to fight against tax sheltering and tax arbitrage. Hence, it may include limitation
of losses arising from passive activities and more stringent at risk rules and minimum taxes
(Marais Committee, 1988:75).
Historical Background of Ring fencing

Under the ITA No 33 of 1973 that was passed by the Parliament on 13th December, 1973, any
expenditure on the acquisition of the site of such deposits or of the site of any such buildings,
work, or of right in or over any such site; and any expenditure on works constructed wholly or
mainly for subjecting raw produce of such deposits to any process were ring fenced for
deduction purpose. On Part III of the Second Schedule to the Income Tax Act (ITA) No 33 of
1973 there was a mine by mine ring fencing; in that, where separate and distinct mining
operations are carried on by the same person in mines that are not contiguous, the mines had
been treated for the purposes of deduction as if separate mining operations were carried on in
relation thereto (Clerk of the National Assembly 1973).
In the same vein, under Para 19 of ITA No 33 of 1973 the term "Mineral" including among
others excluded clay, sand, limestone, sandstone, gypsum. kaolin, bauxite, any sodium or
potassium compounds, or any other mineral substance which for the Cap 123 declared for the
time being not to be a mineral under section 2 of the Mining Ordinance, unless it has been
obtained by underground mining operations, and also excluded a specified mineral. In that
regard, the ITA No 33 of 1973 ring fenced quarry operations associated to the inputs producing

cement or otherwise if are not exploited from the underground mining operations (Clerk of the
National Assembly 1973).
On the 26th August, 1997 the tax system adopted new regime in mineral sector through
Financial Laws (Miscellaneous Amendment) Act, No 27 of 1997 which made amendment to
the ITA No 33 of 1973 through PART III of the Second Schedule; in that, Para 16 harmonized
the term mineral through the definition of mine2by including open pit, underground mining,
together with all buildings, premises, erections and appliances belonging or appertaining
thereto and any other minerals. However, Para 18 to that Schedule provided additional capital
allowance on unredeemed qualifying capital expenditure which ring fenced deduction with
Prospecting capital expenditure or any interest or financing charges (Clerk of the National
Assembly 1973). The aim of Part III of the Second Schedule to the Income Tax Act, No 33 of
1973 under the Financial Laws (Miscellaneous Amendment) Act, No 27 of 1997 was to
provide automatic exemption for the non-productive mines and to allow efficient allocation of
resources in the long run and mostly to enhance investment capacity in mineral sector. Hence,
the law intrinsically allowed unutilized tax losses of one mine to be transferred to and set off
against the taxable income of another mine within the same corporate group. Though there
were no clear defined transfer rules but the practice was relatively straight forward and easier to
administer (Mafwenga Handley 2012).
It should be noted, that absence of ring-fencing preserved room for the group consolidation
system; For example, Buzwagi Gold Mine and Tulawaka Gold Mine under Pangea Minerals as
the case may be African Barrick Goldwere able to determine overall tax position under Pangea
Minerals, also Samax Resources and Geita Gold Mine were also able to dwell under group
consolidation except that splitting of accounts in relation to their shareholding was undertaken
at the time of filing corporate income tax returns on the 85% to 15% basis. Of course, this
system is more complex than a loss transfer regime (Mafwenga Handley 2012). On 15th June
2010 through Finance Act, No 15 of 2010, ring fencing in relation to the mining operation was
adopted under section 11(5) (f)3 ofITA Cap 332; whereby the ITA Cap 332 defines the term
“Mining operations” that shall not include exploration activities conducted outside the mining
2
" mineral'' means any substance, whether in solid, liquid or gaseous form, Act No. occurring naturally
in or on the earth, or in or under the seabed, formed by or subject to a geological process, but
does not include petroleum as defined in the petroleum (Exploration and Production) Act, 1980, or
water.
3
Section 11(5) (f) stipulates that "mining operation" shall not include exploration activities conducted
outside the mining licence area which shall be accumulated and allowed when the commercial
operations commence."

license area which shall be accumulated and allowed when the commercial operations
commence (Clerk of the National Assembly 2010) see also (Van Blerck, 1992:15-7).
Quarry, Mining and Cement Industries
Quarry Industry
The quarrying industries involve extraction of minerals primarily used in construction
materials. These industries differ from mining of other resources in a number of important
ways that are relevant in determining the optimal arrangements for allocating rights and
extracting resource rents. In particular, for quarries: Quarrying materials used in construction
are relatively abundant and cheap to extract. As such: – they are of low unit-value particular
relative to transportation costs; – they are sold into local markets largely unaffected by
international competition; and – resource rents are likely to be small or non-existent.
Heavy construction materials include; Quarry (extractive) industries, Cement, and Concrete.
The quarrying (or extractive) industries involve the extraction of low unit-value minerals that
are predominantly used in local construction. The resources extracted at quarries include: 1)
Limestone, clay, Pozollana and other minerals used in the production of cement; 2) Sand, rock
and gravel used as aggregates in the production of concrete. Royalties could potentially distort
decisions by encouraging quarry operators to choose sites on private (i.e. royalty free land).
Royalties are not a material factor in the choice of site location. Other factors such as the risk of
regulation approvals and transport costs tend to more significant. Furthermore, quarry operators
are also likely to pay royalties to private landowners or incur transaction costs in purchasing
land for a quarry site.
Mining Industry
Mining means extracting minerals from the earth. Materials that are usually extracted from the
earth that way are base metals, uranium, iron, limestone, coal, rock salt, potash, diamonds and
precious metals. These are all the materials that cannot be created in an artificial way nor can
they are grown through agricultural process and that is the main reason why they are being
obtained by mining. So, in a wider sense of word mining incorporates extraction of resources
that are not renewable. Mining process in a modern sense of word comprises prospecting the
ore body, analysis of possible earnings from the exploitation of a certain mine, then the
extraction of the targeted material and last – the recuperation of the land to make it suitable to
use for something else once the mine has been closed. It is important to mention that mining
processes can have a negative effect on the environment.

Cement Industry
The most common raw materials used for cement production are limestone, chalk and clay. The
major component of the raw materials, the limestone or chalk, is usually extracted from a
quarry adjacent to or very close to the plant. Limestone provides the required calcium oxide
and some of the other oxides, while clay, shale and other materials provide most of the silicon,
aluminum and iron oxides required for the manufacture of Portland cement.
Limestone is the major process input. Other raw materials such as clay, sand quartz and/or iron
ore may be added. These raw materials are extracted from the quarry crushed to a very fine
powder and then blended in the correct proportions. This blended raw material is called the
'raw feed' or 'kiln feed' and is heated in a rotary kiln where it reaches a temperature of about
1400 C to 1500 C. In its simplest form, the rotary kiln is a tube up to 200 meters’ long and
perhaps 6 meters in diameter, with a long flame at one end. The raw feed enters the kiln at the
cool end and gradually passes down to the hot end, then falls out of the kiln and cools down.
The material formed in the kiln is described as 'clinker' and is typically composed of rounded
nodules between 1mm and 25mm across. After cooling, the clinker may be stored temporarily
in a clinker store, or it may pass directly to the cement mill. The cement mill grinds the clinker
to a fine powder. A small amount of gypsum - a form of calcium sulfate - is normally ground
up with the clinker. The gypsum controls the setting properties of the cement when water is
added.
Significance of Mining and Quarrying Industry to the Local Economy
The key local economic benefits of mining and quarrying can include direct and indirect
employment, local tax revenue such as produce cess, improved availability of local building
materials, and government or operator re-investment. Local recruitment priorities, linkage
development and operator and community partnerships through Corporate Social Responsibility,
can help to enhance these benefits. The key local economic costs particularly of quarrying can
include the displacement of existing and potential economic activities and deflationary pressures
on property. Planned quarry land rehabilitation and after-use as well as sound environmental and
social practices, can help to mitigate these economic costs.

Differences between Quarry Mining and Mining of Precious Metals
Although quarrying is a form of mining, there are a number of important differences between
quarrying and the mining of precious metals and other minerals sold into international markets.
The key differences relate relatively to the following:
Low unit-value of quarrying minerals

The costs associated with extracting and processing of aggregate on site will often be less than
the costs of transporting the aggregate into a nearby urban location. The low unit-value of the
minerals is also a function of the relatively low cost in finding, developing and extracting the
minerals. These minerals are relatively close to the surface. As such, exploration and extraction
costs are relatively low.
The low unit-value of these minerals has a number of important implications for optimal
arrangements for their management.
First, the markets for quarry products are predominantly local markets. As such, the cost of
extraction and availability of quarry sites have important implications for local development.
Thus, for example, an increase in the cost of quarry operations will impact local construction
costs. This is in contrast to precious metals for which prices are established by international
markets.
Second, quarries are located close to the markets they serve. An implication is that some quarry
sites can have valuable alternative uses. Increasingly as a result of urban encroachment, quarry
sites become located within metropolitan boundaries. In nonurban markets, quarries may be
purpose built to serve local construction (e.g. for a nearby road).
Third, due to the relatively high costs of transport, processing may be undertaken on the quarry-
site (e.g. some brick-works are co-located in quarries) or near to the quarry site (e.g. cement
works are located near limestone quarries).
Finally, an implication of the relatively high transport costs is that extraction costs are a low
percentage of the final price. Thus, an increase in extraction costs can have a small impact on
the price of the delivered product.
High certainty surrounding the availability of quarrying minerals

The location of the stone, limestone, gypsum, gravel and sand resources extracted by the
construction materials industry is generally already well understood and mapped by the
industry. For example, Limestone is an important resource used in cement manufacture. To
reduce transportation costs these are located near cement plants that are generally located away
from urban areas so as to minimize environmental impacts.

Literature Review in Brief
Types of Ring Fencing Restriction
There are four types of ring fencing in Tanzania, 1) taxpayer ring fencing 2) mine by mine ring
fencing 3) prospecting ring fencing and 4) capital expenditure general ring fencingMafwenga
Handley (2012). However, Mafwenga Handley (2012) has not shown quarry operations and
mining operations fall in which category of ring fencing especially when these two are under
single taxpaying unit.
Taxpayer ring-fencing
By virtue of section 3 of ITA Cap 332, the taxpayer’s meaning could be ascribed to the meaning
of the term "person" which means an individual or an entity; "individual" means a natural
person and an "entity" means a partnership, trust or corporation. Likewise, by virtue of section
4(1) of the Mining Act, 2010, “person” means a natural person or a body corporate or other
juridical person. Taxable income for each taxpayer is determined separately in the gold mining
industry.
For example, each employee's income is reconciled against that person's expenditure and taxed
accordingly. This type of ring-fencing is also applicable to other sectors of the economy. Natural
persons, companies, clubs, and every other tax-paying organization are demarcated differently
and taxed accordingly. Van Blerck (1992:15-2) noted that in South Africa there are no
provisions for this type of merged group taxation and the time was not ripe for such provisions.
However, the work of Van Blerck have not directly addressed ring fencing relating to quarry
and mining under single taxpayer.
Mining activity ring-fencing

In this category of ring fencing the mining income and non-mining income derived by
companies are taxed separately. The former may be taxed in accordance with special mining
rates (if any) and the latter at the ordinary company rate applicable to companies. In Tanzania
income derived and accrued from the mining operation is taxed in that particular mine with
respect to the mining operation. Any other income arising from non-mining operation by the
person are excluded from the determination of taxable income of that particular mine. This is
commonly known as “mine by mine” ring fencing.
Van Blerck (1992:15-3) argues that, this kind of ring fencing creates a wedge between these
different incomes with mining income taxed at a higher rate than non-mining income. Van
Blerck (1992:15-3) argues that, the mining ring-fence is not a watertight fence because non-

mining tax losses can be used to reduce mining income, and mining tax losses caused by
working losses may reduce non-mining income. However, Van Blerck (1992:15-3) has not cited
for the loss that could be arrived from the quarry industry to set-off against income generated in
the cement company; however, his argument shows the way quarry industry could erode income
generating potential of the manufacturing center under the same taxable person.
Mafwenga Handley (2012) argues that, the taxable income in this category changes to be known
as mining income rather than person’s chargeable income. By virtue of section 5(1) the person’s
chargeable income is the total income of a person which shall be the sum of the person's
chargeable income for the year of income from each employment, business and investment less
any reduction allowed for the year of income under section 61 relating to retirement
contributions to approved retirement funds; whereas mining income shall be only such income
from the mining operation generated within the mining areas.
Prospecting ring-fencing
Van Blerck (1992:15-8) in his works, comments that, if a mining company incurs prospecting
expenditure, such expenditure is accordingly deducted for tax purposes. The Commissioner has
the power to prescribe that such expenditure be deducted in installments or to restrict the
deduction to a particular class of minerals to which the prospecting applies. However, Van
Blerck (1992:15-8) has not shows to what extent the power of the Commissioner could affect
ring fencing rule.
Mafwenga (2012) stresses on prospecting expenditures elaborates the Finance Act, No 15 of

2010 that, Exploration costs that steam from outside the mining areas should not be considered
as part of the exploration costs which generate mining income in that particular mining license.
The legitimacy for deduction in that regard will only be possible if Tax legislations allow the
“Exploration by Exploration costs ring fencing” rather than mine by mine ring fencing.
However, Mafwenga (2012) has not explained to what extent exploration of the limestone from
quarry industry that would have been explored in lieu of manufacturing cement could have been
deducted from the income generated by cement products.
Capital expenditure 'general' ring-fencing

Blerck (1994:122) provides the meaning of this ring fencing that,capital expenditure of a
particular mine has to be deducted against the mining income ofthe particular mine that incurred
the expenditure, despite the fact that this mine togetherwith the others may be owned by one
company. However, under this Type of ring fencing, Blerck (1994) has not indicated explicitly

about capital expenditure incurred by one company at the quarry operation could attains
legitimacy of deduction against income derived from other segment of the company. Mafwenga
(2012) argues that, this type of ring fencing has the effect of disallowing the set-off of
unredeemed mining capital expenditure against non-mining income. The restriction provides
that the total amount of mining capital expenditure deductible in any year of assessment in
relation to any mine or mines shall not exceed the taxable income derived by the taxpayer from
mining. Any amount which exceeds such taxable income shall be carried forward and be
deemed to be an amount of capital expenditure incurred during the succeeding year in respect of
the mine or mines to which the capital expenditure relates. He further notes that, this type of
ring fencing exists in Tanzania, where under section 19(1) (a) through (b) the unrelieved tax
losses of the year of income of the person from any business or investment or of a previous year
of income of the person of any business or investment are deducted from the income of a person
for the determination of taxable income. The unredeemed capital expenditure prevails where
capital expenditure exceeds taxable income after set-off which consequently preserve room for
the tax losses. However, Mafwenga (2012) has not shown to as to how unredeemed capital
expenditure from quarry could be identified especially when income from cement production
exceeds Quarry capital expenditure.
Advantages of Ring Fencing in Tanzania

Blerck (1994:122) argues that, ring fencing eases calculations of taxable income and preventing
erosion of tax base because absence of ring-fencing effect calculations of taxable income;
However, Blerck (1994:122) has not shown variety of challenges of ring fencing on quarry,
mining and cement companies in which Tanzanian tax system could adopt applicability of its
argument.
Mafwenga (2013) argues that, ring fencing creates tax system feasible;However, Mafwenga
(2013) has not shown how feasibility of tax system could prevail when ring fencing is
applicable to quarry industry. In the same line, he argues that, ring fencing enables mining
companies to comply with the Matching Concept of accounting and Prudence Principle of
Taxation whereby taxable income for each mine is determined separately the extent to which
expenditure incurred in generating income will be deducted wholly and exclusively against the
income generated from that particular mine; However, Mafwenga (2013) has not shown as to
whether quarry operations follow the Matching Concept of accounting. Marais Committee
(1988:75) argues that ring fencing restricts losses made in the mine to set off against profits of

another mine owned by the single taxable person; However, Marais Committee (1988:75) has
not shown the extent to which ring fencing in quarry industry could obey the principle of set-off
losses.
Marais Committee (1988:75) in its Report outlines that, ring fencing might be the result of lack
of inter-sectoral tax neutrality, it can lead to inefficiency resource allocation in the long run, and
it increases the risk of starting new mining ventures because mining companies will want to use
the existing mining operations as a way of diluting the risk by spreading it through existing
companies (Marais Committee 1988:74). However, the Marais Committee (1988:75) had no any
direct link with Cement companies as it acquiresinputs from quarry operations. Mafwenga
(2013) argues that, the challenge in Tanzania with this ring fencing rule is existence of
investment in the marginal ore body for exploitation of marginal deposits (if any) which may be
discouraged. However, Mafwenga (2013) has not proposed for the definitionof the concept of
marginal ore body as the case may be marginal deposits.
Methodology
Data collection
A wider range of information has been accessed through the use of primary and secondary data
collection methods from the Quarry, mining industry and cement companies available in
Tanzania. Primary data were gathered through observation and informal conversations during
site visits. To enhance the validity and reliability of these instruments, a pilot study was
conducted prior to the main primary data collection process. Questionnaires (both structured and
semi-structure) were used to collect data from the mining industry. Secondary information were
obtained from company reports, publications, and studies published by local researchers and
universities. Information provided by secondary sources would likely serve to triangulate the
data to be gathered from interviews and site visits, as well as to augment the literature review.
Following the compilation and thorough analysis of both primary and secondary data, a number
of conclusions have been formed.
Data Analysis
Based on the research methodology i.e. qualitative and the research design strategy i.e. case
study, collection of a lot of qualitative data through the use of in-depth interviews and
discussions were made. Fisher (2010) described that, qualitative data usually consist of words,
audio or visual recording and observation, not numbers. In the light of this, the study employed

qualitative data analysis and interpretation to bring order and understanding of the research
topic.
According to Altinay and Paraskevas, (2008), qualitative data analysis is the conceptual
interpretation of the dataset as a whole, using specific analytic strategies to convert the raw data
into a logical description and explanation of the phenomenon under the study. As in many
instances in qualitative research, the process of data collection and analysis tend to be
simultaneously, with analysis continually informing the process of additional data collection and
new data informing the process of analysis (Irby & Lunenburg, 2008). Therefore the analysis of
data in this study has largely been influenced by the theoretical perspective of the phenomenon
under the study, the research strategy and understanding about what data might be relevant and
important.
Conceptual Framework
Our Hypothesis is that, at 5% level of significance there is no effect whatsoever of ring fencing
on production level in the mean volume for the two periods “Before ring fencing and After ring
fencing”. Therefore:
H 0 : µ1 = µ 2 (1 = Pr oduction BEFORE RING FENCING, 2 = Pr oduction AFTER RING FENCING )
H 1 : µ1 > µ 2 (Two Tailed )
Under the H 0 the Test-Statistic is
t=
(X − X ) ............................................................................................................................................(1)
1 2
1 1
δP+
n1 n2
Another Hypothesis is that, there is difference of mean or effect whatsoever in the production
level that have been affected by ring fencing in the mean volume for the two periods.
Hypothesis three is that Ring fencing scheme has not affected significance of mining and quarry
contribution to the economy; and alternatively our Hypothesis is that Ring fencing has affected
significance of mining and quarry contribution to the economy.
H 0 : µ3 = µ3
(1 = Contribution BEFORE RING FENCING,2 = Contribution AFTER RING FENCING)
H : µ = µ (Two Tailed )
1 3 3

Empirical Findings
Notable challenges in quarry industry
Complexity in the Determination of Taxable Income as the case may be Ring fencing
Determination of taxable income on quarry industry may be difficult because mining assets and
other expenses may be used into quarry operations and at the same time in the manufacturing
center producing cement. Determination of taxable income under quarry operation may be
simple when such operation is solely and exclusively employing equipment solely intended for
quarry such as Red Soil Screening Equipment, Kiln Inlet Gas Analyzer, Planetary Cooler etc,
but may be complex when assets serve for quarry and at the same time for manufacturing center
such as Motor vehicles of the company, fuel expenses, Dump Truck, Front Loader and other
costs associated with the Human resources. Quarry operations may persistently be recording
losses because realization of value chain may be caught during the final products like cement
has been sold with profit at the market.
Ring fencing as per Mining License attains reliability from Matching Concept of Accounting;
however, Ring fencing of quarrying activities is relatively more difficult than for other mining
activities. As I have noted, many quarry owners are vertically integrated with other operations
such as cement, concrete, and brickworks manufacturing. There are many shared services and
overheads that would need to be allocated. These include, for example: – trucking facilities that
are shared across multiple plants and sites; – management activity invested in strategic site
selection and development; and – other traditional corporate overheads such as insurance.
Has Ring Fencing Affected Production Levels?

We have collected matched pairs data from the cement companies owning quarry operations
that represent the production levels for each of 3 companies selected in the study, before and
after ring fencing scheme i.e before year 2010 and thereafter. We used Excel's t-test for paired
two sample means.
At α = 0.05 significance level there is sufficientsample evidence to support the claim thatthe ring
fencing has not reducedproduction level as hypothesized mean is 860,266.
A two-tailed P-value of 0.94 means that there is a 0.94 (or 94%) chance that the two sets of
values come from the same industry (group). In other words, there is a 94% chance that the
average production in each of the quarry operations is the same and that whatever difference we

may have seen in our random sample can be explained by the fact that we only sampled a small
portion of the quarry operations. Hence, there is no significant difference between the
productions of the two periods under review (population) because P > 0.05 i.e 0.94. The P-
Value is greater than α of 0.05 hence we do not reject H 0 that, there is no effect whatsoever of
ring fencing on production level in the mean volume for the two periods “Before and After ring
fencing”(Table4).
A "critical t-value" is the minimum t-value we need in order to have P < 0.05. Our t-valueof -
0.0789is less than the critical t-value of 6.313, and thenwe have no significant difference
between the productions of the two periods under review (population). Hence, do not reject the
Nul Hypothesis because; 1) The level of production increased after ring fencing and no cement
company that attempted to ring fence the quarry operations; 2) The costs at the quarry had no
effect at the quarry level to affect the production; or 3) Tanzania Minerals Audit Agency and
Tanzania Revenue Authority audits have facilitated to enforce reliability in the disclosures
Has Ring Fencing Affected Economic Significance of the Sector?

The Real GDP growth before ring fencing increased to 10.7% and contribution of the sector to
GDP averaged at 2.7% with approximately constant percentage to 2.5% to year 2009 when the
new Mineral Policy came into being. However, the Real GDP increased to 14.4% while the
sectoral contribution was 7.8% recording a decrease in average of 1.4%.
Thereafter, Real GDP decrease but went in tandem with the decrease in the sectoral
contribution. The pattern of decrease never went below the average of 2.5% it registered before
ring fencing. Hence ring fencing has not affected economic significance (Table3).
Complexity in Accounting Disclosure
IFRS 6: Exploration for and evaluation of mineral resources

In line with IAS 1 the IFRS 6, requires accounting disclosure for the resources and reserves
statements to be outside the financial statements. Suffice it to say that, Mineral resources and
reserves estimates are not disclosed in the financial statements and are not addressed specifically
by IFRSs. Hence, it is difficult to ring fence because reserve estimates are used to calculate
depreciation of mining assets on a unit-of-production basis.IFRS 6 has the effect of allowing
entities adopting the standard for the first time to use accounting policies for exploration and
evaluation assets that were applied before adopting IFRSs. It also modifies impairment testing

of exploration and evaluation assets by introducing different impairment indicators and allowing
the carrying amount to be tested at an aggregate level (not greater than a segment) (Figure 3).
IFRS 8: Segment reporting

IFRS 8 permits for the Segment reporting (companies manage their operations by grouping
together risks based on the nature of operations e.g. by product and by mine site, in the same
vein Ring fencing as per Mining License attains reliability from Matching Concept of
Accounting, though segment reporting would apply only if License bears the same Taxable
person name as it would appears in the Financial statements.
The disclosure requirements for interests in subsidiaries are specified in IFRS 12 Disclosure of
Interests in Other Entities. (Figure 5)
IFRS 10: Consolidated financial statements

IFRS 10 permits for the Consolidated Financial Statements; in the same vein the Ring fencing as
per Mining License attains reliability from Matching Concept of Accounting, though
Consolidated Financial Statements wouldonly apply if the License bears the same Taxable
person name as it appears in the Financial Statements. Hence, there is taxpayersring fencing
unless Joint Venture or Subsidiary companies’ structure exist. When preparing consolidated
financial statements, an entity must use uniform accounting policies for reporting like
transactions and other events in similar circumstances. Intra-group balances and transactions
must be eliminated. Non-controlling interests in subsidiaries must be presented in the
consolidated statement of financial position within equity, separately from the equity of the
owners of the parent.
There is a difficulty in allocating the portion of transaction e.g. wear and tear between Quarry
and Mining industry and Manufacturing Industryincluding Calculation of impairment of assets
under IAS 39(Figure 3)
IFRS 11: Joint arrangements

IFRS 11 Joint Arrangements outlines the accounting by entities that jointly control an
arrangement. Joint control involves the contractual agreed sharing of control and arrangements
subject to joint control are classified as either a joint venture (representing a share of net assets
and equity accounted) or a joint operation (representing rights to assets and obligations for
liabilities, accounted for accordingly) (Figure 5).

IFRS 12: Disclosure of interests in other entities
The disclosure requirements for interests in subsidiaries are specified in IFRS 12 Disclosure of
Interests in Other Entities. IFRS 12 is a consolidated disclosure standard requiring a wide range
of disclosures about an entity's interests in subsidiaries, joint arrangements, associates and
unconsolidated 'structured entities'. Disclosures are presented as a series of objectives, with
detailed guidance on satisfying those objectives. The objective of IFRS 12 is to require the
disclosure of information that enables users of financial statements to evaluate: the nature of,
and risks associated with, its interests in other entities the effects of those interests on its
financial position, financial performance and cash flows. When preparing consolidated financial
statements, an entity must use uniform accounting policies for reporting like transactions and
other events in similar circumstances. Intra-group balances and transactions must be eliminated.
Non-controlling interests in subsidiaries must be presented in the consolidated statement of
financial position within equity, separately from the equity of the owners of the parent.
However, there is a difficulty in allocating the portion of transaction e.g. wear and tear between
Quarry and Mining industry and Manufacturing Industry including Calculation of impairment of
assets under IAS 39(Figure 3)
IAS 28: Investments in associates

IAS 28 Investments in Associates outlines the accounting for investments in associates. An
associate is an entity over which an investor has significant influence, being the power to
participate in the financial and operating policy decisions of the investee (but not control or joint
control), and investments in associates are, with limited exceptions, required to be accounted for
using the equity method (Figure 3).

Figure 1: Interaction between IFRS 10; IFRS 11; IFRS 12 and IAS 28
Source: Ernest and Young (2011) & BDO (2011)
Unrealistic Determination of Gross Value

Determination of gross value of mineral inputs for cement industry may be difficult because
Mining Act, 2010 does not directly show which could be the point of consumption. There are
two schools of thoughts; 1) the point of consumption may be the point where mineral products
exist the mining area or 2) the point of consumption may be the time when mineral products are
consumed in the plant. The Modus Operand is that the point of consumption is where the
mineral products are made available in the plant. However, not implicitly provided in the
Mining Act, 2010 and in the same vein, the value to be determined at the market value may also
be unrealistic and difficult to be determined because there are no weigh bridge at the quarry
operations and the stock piles within the manufacturing areas may be difficult to be controlled
and accounted for, no assurance on the normal loss acceptable for deduction and there is no
provision in the Mining Act and in the ITA Cap 332 relating to the definition of abnormal loss
excluded for deduction or normal loss acceptable for deduction .
By virtue of Section 87 (6) of the Mining Act, 2010 "gross value" means the market value of
minerals at the point of refining or sale or, in the case of consumption within Tanzania, at the
point of delivery within Tanzania. The cement producing inputs like Limestone are not being
sold but consumed to produce cement and their refinery point may not clearly be identified

unless they have produced quality cement product. In that regard, the Minister for Energy and
Minerals provides indicative prices to ensure that Cement Company are fetching the price
comparable to that would be sold in the open market.
Lack of Taxability of home consumption and Export of Transformed Mineral products

Taxable person may use the quarry operations to export or sale mineral products like lime or any
other products in Domestc market rather than being spent as inputs to manufacture cement
products. In that regard, the Mining Act, 2010 has not been able to impose royalty on the
exported lime in order to avoid double taxation. However, lime should be assumed as a more
transformed mineral product under new transactions from the quarry operation which would
requires royalty to be paid thereon.
It should be noted that, when lime has been produced are known as Industrial minerals while
limestone are known as building materials, in that regard the concept of double taxation does not
hold.
Notable Challenges in Mining Industry
Existence of investment in the marginal ore body for exploitation of marginal deposits
One of the challenges on the ring fencing rule i.e Section 11(4) through (5) (f) of ITA Cap 332
is existence of investment in the marginal ore body for exploitation of marginal deposits (if any)
which may be discouraged. It should bear in mind that, the marginal deposits from the marginal
ore body that would exist within the PL may not be easily defined or identifiable the extent to
which even voluminous deposits may be utilized as “sample in testing the mineral” thereby
adding the costs to the mining operations which consequently would erode the taxable income
of that particular mine. However, by virtue of section 87(5) of the Mining Act, 2010 samples of
minerals acquired for the purposes of assay, analysis or other technical examination are exempt
from royalty payment if the market value of such samples of minerals is not more than shillings
fifty thousand. This stipulation does not address the concept of marginal ore valuation rather
than to prudently ensure royalty is collected. Moreover, there is no Definition of Marginal
Deposits under the Mining Act, 2010 and ITA Cap 332 in order to avoid unnecessary
complexity. In South Africa for example, marginal deposits has been defined as the level when
the profit ratio is less than 6%. Suffice it to say that, The Mining Act, 2010 and ITA Cap 332 do
not provide for the treatment of marginal deposits with regard to the ring fencing.

Prospecting License Surpassing Mining Areas
There is a possibility that, within the areas of Prospecting License held by the person there could
exist mining license that have area which is smaller than that which is provided in the
Prospecting License. There is no stipulation in the Mining Act, 2010 and ITA Cap 332 that
could address the Standards on how Exploration costs that exist outside the mining areas should
be treated in order to generate mining income in that particular mining license.
Prospecting license relating to tenements outside the mining areas may be helpful when the
mining area has no adequate reserve potentials which would enhance efficiency of the plant
sufficiently to cover the costs associated with the production of the mineralsand increase
productive capacity. Efficiency of the plant is dependent to the availability of the reserves
required to be processed by that mine. In line of this to the contrary would discourage mining
operations.
Multiple Evaluation in Feasibility Study for a Single License

Existence of the variety of the Feasibility studiesunder the same mining license with regard to
the mineral products exploited may cause complexity in the determination of the Present Value
of the Mineral rights as well as inadequate evaluation of the duration of the mining rights,
thereby diverting from the clear definition of the ring fencing. This may include also
transformation from the Special Mining Licence to Mining License and vice versa when the
duration of the mine still exists. In that, Mining Act, 2010 does not show ring fencing in the
license rather it shows mine by mine ring fencing.
It should bear in mind that, in the Mining Act, 2010 mining license is issued based on the major
minerals to be exploited including associated minerals. But it may happen that, feasibility study
relates only to the major mineral thereby causing difficult in the evaluation of the associated
minerals. For example a company dealing with Tanzanite minerals may own Single License
which incorporates Marble but these two minerals may have different feasibility study.
By virtue of Section 43 of the Mining Act, 2010, a special mining licence granted to an entitled
applicant shall be for the estimated life of the ore body indicated in the feasibility study report,
or such period as the applicant may request whichever period is shorter. Hence, the feasibility
study should reflect the duration of the mining operations which is in line with the estimated life
of the ore body indicated in the feasibility study report. Likewise, with respect to the Mining
License, by virtue of Section 49 (2) (d), An application for a mining licence for minerals shall
be made to the Minister and the feasibility study should set out among others the estimated

recovery rate of ore and the applicant's proposals for its treatment and disposal and the
applicant’s estimate of the quantity of minerals to be produced for sale annually. These
conditions have been stipulated to ensure that, feasibility study is independent parameter as
opposed to the mining license which is dependent parameter; any diversion of economic
indicators thereon would distort economic decisions reflected in the feasibility study.
Notable Challenges in Cement Industry
Non-Justification of the Productive Life of the Mine

Mining entities often need to remove overburden and other waste materials to access ore
reserves. The costs they incur are referred to as “stripping Costs”. During the development of a
mine (before production begins), the stripping costs are capitalized as part of the depreciable
cost of constructing the mine. Those capitalized costs are then depreciated over the productive
life of the mine. In the same vein, Ring fencing as per Mining License attains reliability from
Matching Concept of Accounting, though productive life of the mine would only be the reason
for the capitalization in such particular mine if the License bears the same Taxable person name
as it appears in the Financial Statements.
However, realization of revenue relating to the quarry inputs could be attained from the sale of
cement produced; adopting ring fencing, the productive life of the mine may not be justified
(mining entities often defer any “excess” stripping costs incurred in the earlier years of a mine’s
life and then amortize those costs in later years when less is spent on waste removal) and there is
No clear guidance under IFRS on the method to be used.
Complexity in the Accounting for VAT

VAT Act Cap 148 has not been able to specifically create the cut-off point between inputs tax
that would be derived from the quarry operation against output tax associated with the sales
invoice value of outputs from the quarry operation as well as output derived from the cement
producing centers.
Conclusion and Recommendation

Quarry owners are vertically integrated with other operations such as cement, concrete, and
brickworks manufacturing. There are many shared services and overheads that would need to be
allocated. Likewise there is unrealistic determination of gross value because the Mining Act,
2010 does not directly show which could be the point of consumption, there are no weigh bridge
at the quarry operations and the stock piles within the manufacturing areas may be difficult to be

controlled and accounted for, no assurance on the normal loss acceptable for deduction and
there is no provision in the Mining Act and in the ITA Cap 332 relating to the definition of
abnormal loss. Therefore it is imperative to adopt IFRS 8 and IFRS 10 for Segment and
Consolidation disclosure respectively and Section 11 of ITA Cap 332 should introduce specific
provision to create cut off point between Quarry operations and other segments andspecify the
point of consumption for quarry operations. Moreover, enforcement of the weight measures at
the Quarry operations is necessary which should be in tandem with the Tanzania Minerals Audit
Agency to station auditors at each quarry operations as it is the case for Ngaka Coal Project in
Ruvuma. It should bear in mind that, there is no stipulation in the Mining Act, 2010 and Income
Tax Act Cap 332 that could address the Standards on how Exploration costs that exist outside
the mining areas should be treated in order to generate mining income in that particular mining
license. In that regard, the duration and areas of the PL should not be different with the areas of
the Mining License; Mining Act, 2010 and ITA Cap 332 should have constructive interpretation
with the Matching Concept of Accounting.
No Definition of Marginal Deposits under the Mining Act, 2010 and ITA Cap 332, this is
because Existence of investment in the marginal ore body for exploitation of marginal deposits
(if any) may be discouraged by ring fencing. Mining Act, 2010 and ITA Cap 332 should
encourage investment in the marginal ore body. In that juncture, the Mining Act, 2010 and
Income Tax Act Cap 332 should stipulated the definition of Marginal deposits by introducing
Exclusion to the Rule on Ring fencing when the level of profit ratio is less to a certain
percentage. Variety of the feasibility studies under the same mining license causes complexity in
the determination of the Present Value of mineral rights as well as inadequate evaluation of the
duration of the Mineral rights this is due to the differences in the economic parameters
pertaining to the exploitation of the minerals. However, Single feasibility study should
accommodate variety of parameters relating to major mineral and associated minerals and be
prima facie document in applying for the mining license; the Mining Act, 2010 and ITA Cap
332 should have constructive interpretation on the evaluation of the investment relating to
mining area rather than minerals to be exploited. Nevertheless, there is a Complexity in the
Accounting for VAT on cement companies in presence of ring fencing becauseValue chain on
cement industry in association with quarry operations is realized upon the sale of cement
products. It is recommended that, VAT Act, Cap 148 should have literally interpretation on the
input-output set off considering value chain creation of cement companies; Commissioner for
TRA should produce Practice Notice on VAT particularly for cement companies

References
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Butterworth-Heinemann, Linacre House, Jordan Hill, Oxford OX2 8DP, UK
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Mineral Resources”
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the South African Institute of Mining and Metallurgy; Volume 94, Number 6, June:
119-124
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Clerk of the National Assembly of Tanzania (1997): “The Financial Laws (Miscellaneous
Amendments) Act, 1997”
Clerk of the National Assembly of Tanzania (2010)”The Finance Act No 15 of 2010”
Ernest and Young (2011); “Challenges in Adopting IFRS 11-The Joint Arrangements Scheme’
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students”. Third edition, Pearson Education Limited; Edinburgh Gate, Harlow; Essex
CM20 2JE, England
Kismore Mangondo (2006) “The Economic of Gold Mining Taxation” Thesis on the Master of
Commerce; University of South Africa
Mafwenga M. Handley (2011), “The Challenges in Mineral Sector-The case of Tanzania”
Paper Presented in the COMSEC Resources Forum in Marlborough House, London-
April, 2011
Mafwenga Handley (2013); “Mineral Tax Clinic-The Reflection of Old and New Fiscal Regime
for Effective Tax Auditing in Tanzania”-Dar-Es-Salaam University Press
Marais Committee (1988:74-75),“Report of the technical committee on mining taxation”.
Pretoria Government Printer
Ministry of Energy and Minerals (2010): “The National Policy of Tanzania 2010”
Richard Tooth LECG Limited (2010) “Resource Rent Taxation and the Quarrying Industries-
An Assessment of Applicability –A Report Commissioned by Cement Concrete and
Aggregates Australia

LIST OF TABLES
Table 1: Approximate Coverage of Quarry Operations for Cement Producing Companies in

Tanzania
Source: Ministry of Energy and Minerals & Tanzania Minerals Audit Agency
Table 2: Conventional Matrix on the Response of Cement Company to the Ring Fencing
Mechanism
Company YEAR of Owner & Brand Cement capacity Adoption of IFRS Ring
Establishment fencing
Place/ Listing Status
Status
Mbeya Cement Mbeya -Not Subsidiary of Lafarge 350,000 Consolidation and No Ring
Coy Ltd Listed Group -Tembo Brand Segmentation fencing
Portland Cement Disclosures adopted
Tanga Cement 1980 in Tanga – Public and Holcim 1,250,000 Consolidation and No Ring
Company Ltd Listed at the DSE Mauritius- Simba brand Segmentation fencing
portland cement Disclosures adopted
Tanzania 1959 in Dar-Es- Heidelberg Cement 1,400,000 Consolidation and No Ring
Portland Cement Salaam - Listed Africa Group, a Parent Segmentation fencing
Company Ltd at the DSE Company of Scancem is Disclosures adopted
subsidiary -Twiga Brand
Portland Cement
ARM Tanzania Initially in 1974; Rhino cement brand 750,000 No Consolidation and No Ring
Company Ltd 2012 in Tanga - Calcium Oxide Segmentation fencing
(formerly Athi Not Listed commonly known as Disclosures adopted
River Mining Quick Lime
Ltd)
Lake Cement 2013 -Not Listed Joint venture between 500,000(Planned No Consolidation and No Ring
Coy Ltd local investors (49%) and ) Segmentation fencing
Banco (India, 51%) Disclosures adopted
Dangote Cement 2013 in Mtwara- Nigeria industry- 2,000,000 No Consolidation and No Ring
Company Ltd Not Listed Dangote Cement brand (Planned) Segmentation fencing
conglomerate Disclosures adopted
Lee Building Not Listed 300,000 No Consolidation and No Ring
Materials (Planned Segmentation fencing
Company Ltd Disclosures adopted

SOURCE:MafwengaHandley (2013)
Table 3: Real GDP Growth and Contribution of Mining and Quarry to GDP (Figures in
Percentages)
Source: Ministry of Finance (The Economic Survey (2012)
Table 4: The Results of Descriptive Statistical Analysis of the Production in the Two
Production Period
Source: Tanzania Minerals Audit Agency (2009-2011)

Table 5: The Results of T-test Paired Two Sample for Means of the Minerals’ Production
from Quarry Operations
t-Test: Paired Two Sample for
Means
BEFORE RING AFTER RING
FENCING FENCING
1543777 720771
Mean 1309705 511809.5
Variance 3.32213E+12 4.98237E+11
Observations 2 2
Pearson Correlation 1
Hypothesized Mean Difference 860266
df 1
t Stat -0.078979442
P(T<=t) one-tail 0.47491214
t Critical one-tail 6.313751514
P(T<=t) two-tail 0.94982428
t Critical two-tail 12.70620473
Table 6:The Results of T-Test: Paired Two Sample for Means on Mining and Quarry Real
GDP Growth and Its Contribution to GDP
BEFORE RING FENCING AFTER RING FENCING
14.4 7.8
Mean 6.35 3.5
Variance 24.32333333 5.446666667
Observations 4 4
Pearson Correlation 0.853747176
Hypothesized Mean Difference 1.25
df 3
t Stat 1.006077086
P(T<=t) one-tail 0.194248496
t Critical one-tail 2.353363435
P(T<=t) two-tail 0.388496991
t Critical two-tail 3.182446305

Table 7: The Analysis of Royalty Before and After Ring Fencing
350,000,000.00
300,000,000.00
250,000,000.00
AMOUNT IN TZS
200,000,000.00
150,000,000.00 2009
100,000,000.00
2010
50,000,000.00
0.00 2011
Twiga Simba Tembo
2009 227,458,575.00 81,959,728.02 70,767,660.00
2010 320,386,815.00 86,871,324.30 80,700,373.05
2011 264,282,075.00 88,291,332.00 77,208,360.06
CEMENT COMPANIES

The Unpromising Government Agricultural Sector as a Stumbling Block
for Rural Development in Tanzania
Theophil Michael Sule

Tumaini University Makumira, Mbeya Centre
E–mail: kwarhandi@yahoo.co.uk
Abstract
In developing countries, the agricultural sector is the major employer of people living
in rural areas and a backbone of their economy. In Sub-Saharan Africa in particular,
the sector plays a substantial role in promoting economic growth, overcoming
poverty, and enhancing food security. Despite such a useful contribution, the sector
receives no enough financial allocation in the national budgets. Based on literature,
the current trend in the agricultural sector providesinsufficient condition for rural
development in Tanzania. Thus, this paper argues that for effective rural development
in Tanzania, the government has to fulfill the following conditions: increase the
agricultural budget to 10% in the national budget, mechanize the rural farming,
improve the rural urban network, improve mechanisms for agricultural subsidies, and
develop irrigation schemes by maximizing the use of available water resources.
Key Words: Budget, Infrastructures, Subsidies, Irrigation and Capacities
In developing countries agriculture has been the major employer because majority of people
who live in rural areas depend on agriculture for their livelihood. In Tanzania, 70.4% of
people live in rural areas and agriculture is the backbone of their economic base(Census,
2012). Moreover, agriculture is considered as a vital development tool for achieving the
Millennium Development Goal that calls for halving the share of people suffering from
extreme poverty and hunger by 2015 (WB, 2007). In most countries of Sub–Saharan Africa,
agriculture is an important sector in promoting economic growth, overcoming poverty, and
enhancing food security. Despite its substantial role, the budget for agriculture as per
percentage of Gross Domestic Product (GDP) has been declining as time went by. For
instance, in 2000/01 it was 7.4% and 2004/ 05 was 1.6%; while for 2007/08 it was just 1.7%.
Additionally, the percentage of total budget receives a meager amount; in 2007/08 it was only
6.7% (Nyoni, 2007). However, in 2004 the contribution of agriculture to the GDP was 47%,
and to the foreign exchange 51%, and provided a total employment of 75% of Tanzanians
(Amani, 2005). Studies by MAFAP (2013) indicate thatagriculture contributes up to 25% of
the GDP and 34% of foreign exchange earnings. Therefore, as one can note, to eradicate

poverty in rural areas where agriculture is a predominant phenomenon, it is definite that
agricultural performance improvement is the precondition for rural development.
This paper focuses on discussing Agriculture and rural Development in Tanzania. The main
question which this paper answers is whether current government initiatives to support
agriculture are sufficient conditions for rural development in Tanzania. In answering this
question, the paper will mainly be divided into five parts. Part one will be on introduction and
part two presents a theory related to the topic. Part three provides an analysis of outstanding
issues related to the topic, part four will focus on possible criticisms and recommendations,
and part five provides a conclusionfor the whole argument.
Theory Related to the Topic
In this theoretical part, the paper discusses about the contribution of agriculture in rural
development in Tanzania since the sector employs over 70% of the Tanzanian population and
has significant contribution to the Gross Domestic Product (GDP). The Paper presents this
theoretical part before indulging into the key issues because the theory establishes the basis
for the better understanding of the key issues, especially when discussing the linkages
between agriculture and rural development in the Tanzanian context. Therefore, in discussing
the contribution of agriculture for rural development, the following aspects will be
considered:
Agriculture in Tanzania
The first aspect is how the government and the majority Tanzanians view agriculture itself.
As it is to many countries in sub–Saharan Africa, Tanzania is one of the Countries whose
major population is engaged in agriculture as a major economic activity. This means that over
70% of the Tanzanian population lives in rural areas and agriculture stands as their major
economic activity for them to earn living (Census, 2012).
In addition, agriculture contributed an average of 47.9 percent to the real Gross Domestic
Product at factor cost throughout the 1964–2004 periods (Nyoni, 2007). Despite its
significant contribution in the national economy, it is very unfortunate that the sector is one
of the neglected ones in terms of technical and financial supports. It is disappointing that
people in rural areas mostly use outdated technologies in their production activities, such as

hand hoes, which are inefficient apart from being unproductive (ESRF, 2010). Moreover, the
technology used is inefficient and unproductive and the sector hardly obtains enough in terms
of financial support.
Despite the poor technology and lack of support, Tanzaniaunderstands the importance of the
agricultural sector. It considers agriculture as an important tool in rural development. The
programmes which were set after independence namely: improvement and transformation
approaches provide a strong evidence for this claim.
Rural Development
The second aspect concerns the relationship between rural areas and cities in terms of
infrastructures development. Rural development is about development initiatives that address
certain concerns at the geographical areas in which primary production takes place.
Moreover, the intention of these initiatives were to serve rural and urban population engaged
in activities related to primary production, secondary processing and marketing of finished
products(Amani, 2013). Thus, in order to achieve rural development the linkage between
rural and small town and urban centres is crucial. This assertion means that when
infrastructures in rural areas are improved, there will be harmony between the rural areas
which will produce goods to serve the urban people; and hence reduce the rural to urban
migration of people as the sector will provide adequate incentives to people to enjoy staying
at their rural places.
Rural Development Strategy in Tanzania

The third aspect concerns the formulation of strategies necessary for rural
development(Amani&Mkumbo, 2013).The question to ask ourselves is the following: why
did the government consider establishing rural development strategy in Tanzania? There were
basically seven reasons which prompted the formulation of rural Development Strategy
(RDS) in Tanzania(URT, 2001). Foremost, it was the failure of the past government Policy
strategy to build the necessary capacity for sustainable rural development. The strategy
depended solely on the government which made good progresses from 1960s to 70s, yet
failing to sustain it in the 1980s.
Second, the formulated rural development strategy related to structural reforms in the country
(OECD, 2008) focusing on macroeconomic development which unfortunately did not benefit

rural people; thus more efficient strategies were needed. Third, the formulation of the strategy
was the result of unsatisfactory performance in agriculture which is the economic base of
rural dwellers. The fourth reason was the absence of comprehensive rural development
strategy because of several unlinked sectorial strategies. Fifth, Tanzania proclaimed a long
term Development perspective—Tanzania Development Vision 2025—necessitating the
rolling rural development strategy, which in turn translated vision into medium
implementable programs. Sixth, the economic diversification in rural areas, despite that
agriculture is the backbone of the rural economy, was needed for widening opportunities for
income earning. And lastly, there was a need to appreciate the interrelationships between
rural economy and urban centres whereby there are markets, financial, and skilled capacity
(Sule.A, 2013). In this case, the contribution of agricultural sector in the national economy
confirms substantial and linkages between the rural and urban centres crucial needs to be
enhanced in line with policies for sustainable rural development.
Development of Rural areas

The third aspect addresses the question of poverty in rural areas and the need for better
strategies for rural development. Development of the rural areas is one of the major concerns
of social and economic development policy in Tanzania. The majority of the people in
Tanzania (70.4%) live in the rural areas, where poverty is widespread and deep. According to
the National Census report, percentage of population below food poverty line was 16.6%,
while percentage of population belowbasic needs was 33.6%(Census, 2012). This implies
that, the Government has to devise better strategies in in improving livehood of the rural
people and thus reduce poverty levels.
What Can Agriculture do for Development?
In indulging into the key issues of this Paper, the question of the role of agriculture towards
development requires more attention. Agriculture contributes to development in many ways:
as an economic activity, as a livelihood, and as a provider of environmental services,thus
making the sector a unique instrument for development (WB, 2007). In regard to economic
activity, Agriculture can be a source of growth for the national economy; it can be a provider
of investment opportunities for the private sector. Moreover, it is a prime driver of
agricultural–related industries and rural non-farm economy. The notable case was when the
African heads of States met in 2003 in Maputo and resolved that 10% of national budget be
directed to agriculture (Ngene, Mwokoye &Ukaoha, 2012). FewAfrican governments

havecommitted that, though India during Gandhi’s time invested 30% to the sector which
boosted other sectors (CTA, 1994). Therefore, this lack of commitments for heads of states
and the continuous resurgence of poverty shows that for agriculture to effectively contribute
to the national economies, substantial national budget has to be directed to the agricultural
sector.
In the case of livelihood, Agriculture is a source of livelihood of about 86% of rural people at
global level (WB, 2007) because it provides jobs to smallholders and landless workers.
Additionally, agriculture functions as a provider of environmental services as it can provide
good and bad environmental outcomes. Being the largest water user, it also contributes to
underground water depletion, agrochemical pollution and soil exhaustion. Agriculture has
good environmental outcome as it absorbs carbon, manages water sheds and preserves
biodiversity (WB, 2007). In this case, the sector needs a lot of attention because without such
attention agriculture can degrade the environment which is the base of human livelihood.
The agriculture sector after independence
From the above discussion, it is explicit that agriculture, which is an important sector in the
national economy, has not been accorded the support it really deserves in order to provide
adequate results.(ESRF, 2010) However, the agricultural scenario in Tanzania shortly after
independence in 1961 was that Tanzania emphasized on the importance of rural areas in its
development efforts. The aim was generally to increase production and the living standards
of the in the countryside where more than 95% of the population lived. As a result of the
recommendation from the World Bank, two approaches were adopted which were
improvement and transformation (Amani&Mkumbo, 2013). Fieldman (1970), as cited in
Amani&Mkumbo (2013), argues that the improvement approach was an ‘’expansion of
assistance and guidance through the agricultural extension workers, and community
development workers working together,”while the later was sought to radically transform
agriculture through the resettlement in special schemes of pre–selected villagers who would
then engage in 'modern' farming under the supervision and direction of officials as noted by
(see C.K. Omari as cited in Amani, 2013) It was at this juncture that villagezation program
was introduced in the Country from 1975. The intention of which wasto move all the people
into villagesand easily provide social services (Amani, 2013). The intention of all these
approaches was enhancing rural development at all cost.

Nevertheless, these policies manifested a bias towards export crops and traditional crops were
provided higher priority such as: cotton and coffee. Moreover, the settlement schemes'
emphasis was on those crops that needed greater technical supervision. The outstanding
example was tobacco; and for that matter, there was greater government control on the
production process. This resulted into a situation of food insufficiency, and Tanzania became
a food importing country (Amara, 1990). Just after independence, Tanzania adopted Ujamaa
Policy basing strongly on the Arusha declaration which aimed at agrarian transformation by
putting major means of production at the hands of the majority (Tulahi, 2006).This had an
implication of having rural development spirit at the heart of the initiatives though the
approach overlooked the basic principles and factors for achieving that.
Agricultural sector development strategy
The Tanzania Rural Development Strategy (RDS) of 2001 and Agricultural Sector
Development Strategy (ASDS) of 2001 are the two strategies which were cornerstones in the
National Strategy for Growth and Reduction of Poverty (NSGRP II), preceded by NSGRP I
and Poverty Reduction Strategy (PRP) paper. NSGRP ii identifies three major clusters of
poverty reduction outcomes, which were: (i) growth and reduction of income poverty,
improvement of quality of life and social well–being, and (iii) good governance (URT, 2010),
whose focus is on growth of economy while the PRS focus was on poverty reduction. In
addition, RDS covers the entire rural sector including agriculture, non–farm economic
activities, social services, and economic and social infrastructure; however, ASDS included
only crops and livestock production and agribusiness. ASDS has these 5 strategies which
include: creating a favorable climate for commercialization of agriculture, identifying and
promoting private and public sector roles,strengthening the institutional framework (Central
Government, Local Government, Farmer groups and the Private Sector), improving the
marketing of and markets for agricultural inputs and outputs, and focusing on the preparation
and implementation of District Agricultural Development Plans (DADPs)
(OECD,2008;Amani, 2013).
Agricultural sector development programme (ASDP)
The Agricultural Sector Development Programme, (ASDP) was a seven years programme
starting from 2006/07 to 20012/13, to operationalize ASDS. Its implementation was expected
to contribute in MDG1, “halve, between 1990 and 2015, the proportion of people who suffer
from hunger”(URT, 2010). Thishas important implications not only on poverty and hunger

in themselves but also on other socio-economic aspects as well, as the two are intrinsically
intertwined.This is in line with the Tanzania Development Vision 2025 which wants
Tanzanians to have these attributes: High quality livelihood, peace, stability, and unity, good
Governance, well-educated and learned society and competitive economy of producing
sustainable growth and shared benefits (URT, 2005). The strategy contributes to achieve one
of the three MKUKUTA objectives, which is the growth and Reduction of Poverty (URT,
2010).
From the above discussions, it is definite that rural development and agricultural
development are two complementary sectors. In order to improve rural development;
agricultural development is the key, and vice versa. That is why the earlier initiatives were
focused towards transformation of the rural set up. However, there were some technical
shortcomings faced/ experienced. However, we are not yet late to consolidate the efforts
towards the promotion of the sector which is the economic base of the majority Tanzanians.
Analysis of Outstanding Issues
This section will now analyze the key issues underlying rural economic development in
Tanzania. Currently, the sector faces poor infrastructureswhich hinder effective rural-urban
linkages (Amani, 2010). These infrastructures include roads and communication systems that
are quite useful for the production and marketing of finished farm products. It has been a
common situation for crops to become rotten and thrown as wastes in one part of the country
while the other part experiences a terrible food shortage. The clear example in the country is
Rukwa. Rukwa is for many years among the top four maize producing regions in the country.
However, due to poor infrastructure it has in most cases failed to transport its agricultural
products to neighboring regions such as Dodoma and Singida which usually experience food
shortage as a result of shortage of enough rainfall. In fact, having adequate infrastructure
could have improved their economies.
The second issue is that the agricultural sector depends largely on the rain fed agriculture
despite the many water sources such as lakes and rivers which could be used for irrigation.
These lakes include: Lake Nyasa, Victoria, Rukwa, Natron, Eyasi, to mention just a few of
them, of which irrigation farming could produce enough food crops which could provide
solution to those dry areas experiencing food shortage such as parts of Singida, Shinyanga

and Arusha (Census, 2012). In other words, the country is endowed with plenty of resources
which can be used in alleviating the prevailing situation of food insecurity in many parts of
the country as indicated in the previous paragraph apart from producing surplus for
exportation.
Third, in mid 1980s the country experienced a policy shift which led to the withdrawal of
public institutions from engaging in the following activities: production, development,
processing, and marketing of produce and input supply. However, even the government did
not play its role well as it lacked transport and storage facilities to mention a few. During the
transition period the situation worsened. The worsening condition was manifested in the
deterioration in the quality of produce especially for export crops such as coffee and tobacco.
On top of that, private companies turned into monopolistic cartels which predetermined
prices, forcing farmers to sell produce, particularly cash crops, at very low prices. At times
prices were lower than the cost of production (Amani, 2005). This situation literally
discouraged farmers who were involved in the production of these crops; the outstanding
examples are in Kilimanjaro and Mbeya whereby smallholders decided to either abandon the
production or uproot the crops. They were involved into other crops that provided lucrative
prices such as maize and beans of which there were no middle men. Hence, it was the
beginning of the discouragement of the smallholders in cash crops production and decline in
their economic status.
Moreover, there is a wide information gap in the changing agricultural sector from what we
have as a country. Farmers do not cope with the changing technologies in agriculture; as the
sector currently applies far reaching technology besides the agricultural innovation such as
the genetically modified Objects (GMO) of which the production level is high and crops are
resistant against drought and diseases. This is the dark side of the agricultural sector apart
from the fact that the sector is led by private entrepreneurs who are well skilled with
management skills in production activities linking markets with producers (WB, 2007).
Possible Criticism and Recommendations

After discussing the key issues in the previous section, this section provides the possible
criticisms and recommendations to the government regarding the agricultural sector. First, the

government has shown little commitment in promoting the agricultural sector. The evidence
is the small share allocated for agriculture in the budget, which is 6.7% as the percentage of
the total budget (Nyoni, 2007). With this amount, it is practically difficult to have
advancement in the sector which provides over 70% of employment to people (Census 2012).
It is therefore recommended that the Government increases the share of agricultural sector in
the national budget to at least 10% in order to make a significant contribution to the sector
and to rural development altogether (Gabagambi, 2013).
Second, the infrastructure budget is too unpromising (Amani, 2013) to develop the
infrastructure in line with programmes that are initiated such as DADPs of which a focus is
on other areas such as: Training, improvement of inputs. However, there is no or little focus
on the improvement of infrastructures especially in rural areas. Therefore, the Government
has to have a parallel programme that can improve the infrastructures in the rural setting in
order to boost the production and marketing of produce. This improvement of infrastructures
will only be possible through the commitment of the government to make the agricultural
sector vibrant and effective. It can be done through budgetary allocation of the resources
from within, not only depending on external sources as this has proved not very effective
because the external donors have their own priorities. Improvement of infrastructures to the
rural areas will most likely encourage the agricultural sector to flourish as both private and
individual sectors will be encouraged to invest in agriculture for production, processing, or
both. This engagement will result in increased agricultural productivity and thus contribute
to poverty reduction as put forward in the rural development strategy.
The government has highly taxed the agricultural inputs. This makes the smallholders end up
with small profit margin after harvesting. For instance the prices for fertilizers range
between 110,000 for DAP, TSP 75,000 but the bag of potatoes is just 20,000.00 at most. For
this case, there is no correlation between input costs and production costs which often have
hampered the development of the agricultural sector in Tanzania. For this reason, the
Government needs to harmonize the taxes induced against these inputs. As for now, there is
a voucher system introduced which needs to be monitored closely since the current target is
not accessing this support apart from the fact that many times the variety of the inputs are
decided by the District level. Farmers are really supposed to be part and active players in the
decision regarding the type of fertilizers that have to be supplied tothem (Danida, 2011).The
study noted that, there is elite capture of which elected village leaders receives bigger portion
of these inputs who are usually less poor (Bagagambi, 2013)

For further development, the private sector needs to be involved as a key player including the
farmers. Their participation has far reaching impacts in areas of programmes planning and
logistics preparation such as inputs distribution and developing the criteria for selecting the
beneficiaries of inputs. The present situation in the private sector has been left behind in the
planning and implementation of policies. Through linking the government, the local people,
and the private sector it is possible to have practical solutions for the common agricultural
activities.
The country is endowed with many lakes and riverswhich are underutilized for production
purposes (Census, 2012). With better use of these resources, the country can have a big share
in exporting both food and cash crops such as rice, maize, and beans. In order to make use of
these water bodies, the government needs to invest in the irrigation sector development so
that all lakes and rivers are used effectively for production. Definitely, this will have multiple
effects such as increasing production of crops and even employment of people in the sector.
Eventually, the contribution of the sector to national economy will increase.
Additionally, the government has to adapt an integrated agriculture. Integrated agriculture has
a potential to the nation at large and to rural development in particular as it goes one step
beyond commodity–based improvements to agriculture (Lightfoot.C, 1996). It recognizes
that there are links between livestock and crops, between fish and crops, and between trees
and livestock. In so doing, the agricultural sector contributes to crops production on the one
hand, and animal production on the other. At the end, it conserves the resource base for
economic development, which is the environment.
The present trend in agricultural development is not Community driven since agricultural
development actions do not fit the local conditions. This is because there is no link between
Universities (Research Institutions), which generate findings in agricultural development, the
decision makers (the Politicians), and the target people who are the rural inhabiting people.
The three stakeholders need to work as a team so that the best research can be accepted by
decision making bodies and by farmers who are at ease with the directives provided by
extension workers. Extension workers should be facilitative than authoritative in the sector as
even the rural areas people have rich experiences on indigenous Knowledge that need to be
integrated in the modern farming system.

Conclusion
This paper was concerned about the development in terms of agriculture in rural areas. The
main question it addressed was whether current government initiatives to support agriculture
are sufficient for rural development in Tanzania.It has been vivid in the course of this paper
that, the current government initiatives to support agriculture are not sufficient for rural
development. Basing on that, this paper has recommended that it is high time for the
government to increase the share of agricultural sector in the national budget to at least 10%,
to improve the rural infrastructure to enable the rural people to market their produce, to
reduce taxes on agricultural inputs, and engage in irrigation farming which can promote
production in many rural areas of Tanzania.
It is encouraging that agriculture now acquires a new outlook at the international and national
levels. However, there is a need for commitment in the sector for it to be intensified. This
commitment, as I pointed out above, can be possible by increasing the national budget to this
sector from the present level of 6.7% ( Nyoni, 2007), to the one suggested by African heads
of states in 2003, of 10% of the National Budget((Ngene, Mwokoye &Ukaoha, 2012).) so
that the sector can take–off well. Moreover, there is a need to have improvement in smart
subsidies which are now resumed by the government. The subsidies have to be community
driven in the sense that the supply system is well coordinated by the beneficiaries and the
target people achieve benefits as opposed to the present system of which there is no well–
developed system for the subsidies supply to the rural areas.
Again, it is important to build the capacity of the smallholders and their organizations so that
they can be well informed about market entry and mechanisms because these days the
production becomes complex and involves a lot of chains. Hence, from the above discussion,
it is apparent that agriculture is an important part of national development because principally
Tanzania is an agricultural based country and the majority of its citizens still depend on
agriculture for livelihood apart from the sector contributing largely to the GDP. It is my
sincere hope that if well sustained, the agricultural sector will be able to deliver promising
economic growth and lead to reduction of abject poverty that overwhelms rural people in the
country.
References

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Lugha ya Kiswahili katika Kutandawaza Maarifa Tanzania: Mtazamo wa
Ubeberu wa Kiisimu
Arnold Gawasike
Chuo Kikuu cha Dar es Salaam,Taasisi ya Taaluma za Kiswahili
Email:gawasike@udsm.ac.tz
Ikisiri
Maendeleo ya nchi yoyote duniani yanatokana na uthabiti wa elimu itolewayo kwayo
kwa wananchi wake. Kwani ugunduzi wenye kuchochoea hayo maendeleo unatokana
na elimu na lugha ya jinsi watu walivyobadilishwa na kuwezeshwa kufikiri zaidi na
kuukabili vyema ulimwengu wao. Maarifa bora yenye kuwezesha kufikia malengo
hayo, yanatokana na mfumo bora wa elimu, sera faafu, lugha thabiti ya kufundishia
na watu huru wa nchi husika. Aidha, uhuru wa kweli ni ule unaoiwezesha nchi husika
kujiamulia mambo yake yenyewe bila kuingiliwa na nchi nyingine yoyote hasa
kipengele muhimu cha lugha. Makala haya yanajadili ni kwa kiasi gani Tanzania
inatekeleza uhuru wake wa mwaka 1961 katika kipengele cha lugha. Swali
linaloibuliwa na makala haya ni Je, ni kweli Tanzania itapata wanasayansi,
wahandisi na madaktari bingwa kwa kufundisha wananchi wake kwa lugha ya
Kiingereza?
Utangulizi
Asilimia tisini (90%) ya watu wa Afrika kwa sasa wanazungumza lugha za Afrika pekee
(Ngùgì, 1992), asilimia sabini (70%) ya watu wa Afrika ya Kusini wanaelewa na
kuzungumza vizuri sana Kizulu na asilimia karibu tisini na tano (95%) ya Watanzania
wanaelewa na kuzungumza vyema lugha ya Kiswahili. Hata hivyo pamoja na asilimia kubwa
ya Watanzania kuelewa na kuzungumza vyema lugha ya Kiswahili bado katika mfumo wa
elimu Tanzania kuanzia kidato cha kwanza hadi Chuo Kikuu lugha ya kufundishia ni lugha
ya Kiingereza. Aidha, umoja wa nchi huru za Afrika uliwahi kutoa vipaumbele kadhaa
kuhusu lugha za Kiafrika katika Language Plan of Action for Africa. Baadhi ya mikakati hiyo
ilikuwa ni:
(a) Kusisitiza kuwa kila mwanachama awe na sera bayana na inayoeleweka kuhusu
lugha.
(b) Kuwakomboa Waafrika kutoka katika minyonyoro ya kuendelea kutumia lugha
zisizo za asili kama lugha za utawala, lugha rasmi za nchi.
(c) Kukuza na kuhimiza lugha za Kiafrika kuwa lugha rasmi na lugha za mawasiliano
katika nyanja zote ili kutimiza wajibu wake wa mawasiliano kwa umma.
(d) Kuhimiza kuongeza matumizi ya lugha za Kiafrika kama tunu ya kutolea maarifa
katika ngazi zote za elimu.

Pamoja na mwongozo huo wa viongozi wa nchi huru za Kiafrika wa kuhimiza matumizi ya
lugha za Kiafrika katika kutolea maarifa katika ngazi zote za elimu, bado nchi mbalimbali
barani Afrika, Tanzania ikiwemo zinatumia lugha za kigeni ambazo kwa kiasi kikubwa sana
hazieleweki na idadi kubwa ya wananchi wa nchi hizo. Makala haya kwa hiyo yanalenga
kuchunguza nafasi ya Kiswahili hasa Tanzania katika kutandawaza maarifa kwa kuhusianisha
na nadharia ya ubeberu wa kiisimu.
Chimbuko la Ubeberu wa Kiisimu

Katika Afrika chimbuko la ubeberu wa kiisimu ulianza toka karne ya 19 pale ambapo ukoloni
ulishika hatamu katika maeneo mbalimbali barani Afrika na kwingineko, ambapo
watawaliwa walipoteza uhuru wao wote ikiwa ni pamoja la lugha (Ngugi 2009). Toka karne
ya 19 hadi sasa Afrika, na Tanzania katika upekee wake, imepoteza kabisa uhuru wa kutumia
lugha yake ya asili katika nyanya mbalimbali. Tanzania kwa mfano, ilipata uhuru wa bendera
mwaka 1961 na imesherehekea jubilee ya miaka 50 ikiwa bado ipo katika minyororo ya
kutumia lugha ya Kiingereza kama lugha ya kutolea maarifa kwa watu wake. Crystal (1997)
anafafanua kwa uwazi kuwa lugha ya Kiingereza imefanikiwa kuwa lugha tawala duniani
kutokana na utumizi wa nguvu na nia ya kufanikiwa iliyotumiwa na watawala wa Uingereza.
Nchini Tanzania lugha ya Kiswahili haitumiki si tu kutokana na kutokuwa na nguvu bali

kukosa nia ya kuwa na mafanikio katika nyanja nyingi za kiuchumi, kisiasa, kiutamaduni na
hata katika ujengaji wa jamii inayojitambua kama taifa huru. Ni kutokana na hali hii Bigsong
(1995) anaeleza kuwa msimamo wa Phillipson (1992) kuhusu uhusiano wa isimu za lugha ni
wa lugha pembeni na lugha kati, yaani uhusiano ambao lugha kati (Kiingereza) huitawala,
huidhitibi au kuinyima hadhi lugha pembeni (Kiswahili) hata kama lugha hiyo haifahamiki
vizuri na watumiaji wanaotakiwa kuitumia lugha hiyo. Nia ya uhusiano huu ni kuhakikisha
kuwa watumiaji wa lugha pembeni wanatumia na wanaendelea kuitumia lugha kati katika
nyanja zote, ili kuendeleza na kutekeleza matakwa yote ya lugha kati. Katika hali kama hiyo
lugha ya Kiswahili nchini Tanzania pamoja na kuwa na sifa zote za kuwa lugha ya kutolea
maarifa kwa Watanzania bado hadi sasa inaendelea kutumia lugha ya Kiingereza katika
maeneo yote muhimu ikiwa ni pamoja na elimu, uandishi na utungaji wa sheria, mahakama
kuu na mahakama za rufaa.n.k. Swali la kujiuliza hapa ni je, kuna uhusiano gani wa kiisimu
wa mataifa ambayo yalitawaliwa na Uingereza (Tanzania ikiwamo) kuendelea kutumia lugha
ya Kiingereza wakati asilimia 95 ya Watanzania hawajui Kiingereza? Hali ya utegemezi wa

kiuchumi na kiteknolojia iliyoshamiri nchini Tanzania inauhusiano gani na utumiaji wa lugha
ya Kiingereza? Je, ni ukosefu wa raslimali au utashi wa kisiasa wa viongozi?
Ubeberu wa Kiisimu kama unavyojulikana katika lugha ya Kiingereza Linguistic

Imperialism, kinadharia umefafanuliwa vyema na Phillipson (1992) na Cryastal (1997).
Waandishi wote wawili walinuia kuchunguza uhalisia wa kijamii duniani, matukio na
kusambaa kwa lugha ya Kiingereza. Aidha, wote wawili wanakubaliana kuwa ni dhahiri
lugha ya Kiingereza ni lugha tawala duniani. Kwa mujibu wa Philipson (keshatajwa) ubeberu
wa kiisimu ulianza toka kipindi cha Unazi. Unazi ni falsafa ya chama cha Kikomunisti
iliyoanzishwa na Adolf Hitler (1889- 1945) nchini Ujerumani. Ambapo pamoja na mambo
mengine nia yake ilikuwa ni kutawala Ulaya baadaye dunia nzima.
Fasili ya Dhana
Ubeberu wa kiisimu
Ubeberu wa Kiisimu au ubeberu lugha ni dhana ya kiisimu ambayo inahusu uhawilishaji wa
lugha tawala/kandamizi (mf. Kiingereza kwa Tanzania) kwa watu au taifa jingine.
Uhawilishaji huu, ni udhihirisho wa ugandamizaji, nguvu za kijeshi, kimamlaka na katika
ulimwengu wa sasa wa utandawazi ni udhihirisho wa nguvu za kiuchumi. Pia, vipengele vya
kiutamaduni (mf. ushoga uliohalalishwa katika mataifa ya magharibi) vya taifa lenye nguvu
huhawilishwa katika taifa dhaifu. Uhawilishaji huu unajidhihirisha katika sura tofauti, kama
vile kutoa misaada ya vitabu na mashindano ya uandishi wa insha kwa ajili ya kuendeleza
lugha hizo, kutoa misaada ya kiuchumi yenye mwelekeo wa kupumbaza, kuzubaisha
watawaliwa na pale zinaposhindikana mbinu za ushawishi basi vitisho na nguvu mbalimbali
hutumika kwa watawaliwa. (Ngugi 2009) anafafanua kwa kusema;
Katika mfumo wa ukoloni mamboleo, mataifa yenye nguvu, kwa wakati fulani
yaliimarisha lugha zao kwa watawaliwa, ili kuhakikisha kwamba mfumo mzima wa
uzalishaji, usambazaji na utumiaji wa maarifa, unafanywa kwa kutumia lugha ya
watawala tu. Hata watawaliwa nao hujitambulisha kwa kutumia lugha ya watawala.
Kwa mfano katika Afrika kuna nchi zinazozungumza Kifaransa, nchi zinazotumia
Kijerumani na nchi zinazozungumza Kiingereza. Kwa maneno mengine utambulisho
wa Afrika unategemea lugha ya yule aliyetawala nchi hiyo (Tafsiri yangu).
Aidha, Phillipson (1991) na Skutnabb-Kangas (2000), wanaeleza kuwa kwa sasa ubeberu wa
kiisimu ni kipengele kilichojipenyeza na kuheshimika sana katika tawi la isimujamii ambapo
huhusika na kufafanua ulimwengu wa utandawazi kwa mtazamo wa ubeberu wa kiisimu
unaoona kuwa:

Ikiwa tu “lugha yenye nguvu” kama vile Kiingereza itatokea (na kutumika) katika
taifa dogo basi lugha za asili (Kiswahili) “zitakufa” (tafsiri na msisitizo katika
mabano vyetu).
Hali hii inaelekea kuwa na mashiko kwa muktadha wa Tanzania, ingawa Kiswahili hakiwezi
“kufa” lakini kimepokwa hadhi yake ya kuwa lugha mawasiliano4 katika taifa huru lenye
umri wa nusu karne, ambapo mpaka sasa katika maeneo nyeti (elimu ya sekondari hadi chuo
kikuu, mahakama za juu, miswada mbalimbali ya sheria, mikataba mikubwa ya kimataifa
mfano, madini na maliasili) lugha kandamizi ya Kiingereza ndiyo hutumika. Hii ni kuwapoka
wananchi wa Tanzania asilimia karibu 95 ya haki yao ya kupata habari na maarifa kwa
kutumia lugha yao ambayo wanaifahamu vyema. Akishadidia hoja hii ya ubeberu wa kiisimu
Timoth (2002) anaeleza:
Uzuiaji wa uhalali wa lugha - - lugha yoyote itumikayo na jumuia fulani ya kiisimu - -

kwa ufupi, ni zaidi ya udhalimu/udikiteta kwa wengi. Uzuiaji huo ni uimarisho
ulizoeleka wa muda mrefu wa historia ya ubeberu wa kiisimu katika jamii zetu.
Ingawa madhara yamefanyika sio tu kwa wale ambao lugha zao zimezuiwa kutumika
(mf. Kiswahili katika Tanzania) lakini ni wazi inatuathiri sote, kwa kufanywa
masikini bila sababu kwa kufifisha utamaduni na isimu yetu duniani. (Tafsiri na
msisitizo katika mabano ni wa mwandishi).
Ujumbe mahususi utokanao na nukuu hii ni kuwa ubeberu wa kiisimu sio tu unanyima haki
ya lugha kutumika katika kutolea maarifa kwa jumuiya ndogo ya watu kama nchi, lakini
kuifanya jamii iliyozuiwa (jamii dumazwa) kutumia lugha yake kuwa maskini na pia
kupoteza utambulisho wake duniani. Kwani lugha kama sehemu ya utamaduni inafinyazwa
katika mawanda yake ya matumizi, ikiwa ni pamoja na elimu, siasa, biashara na uchumi.
Utandawazi
Utandawazi ni sura nyingine ya ukoloni ambapo wakoloni wanatawala, wanadhibiti na
wanaamua juu ya itikadi, siasa, uchumi na utamaduni unaotakiwa kufuatwa na kutekelezwa
na mataifa yenye uhuru wa bendera (mf. Tanzania) kwa njia isiyo ya moja kwa moja.
Mwamzandi (2005) anaeleza kuwa utandawazi imehusishwa na msukumo wa mataifa ya
Kimagharibi wa kuyatawala mataifa mengine, hususani yanayoendelea, kisiasa, kibiashara na
hata kiuchumi. Mtazamo huu ndio umechukuliwa na makala haya, kuwa utandawazi ni
mfumo wenye kuleta hasara na matatizo kwa jamii fakiri (Masele, 2005).
Aidha, baadhi ya wataalam wameueleza utandawazi kuwa ni mfumo wa kiuchumi wenye

kuonesha tabia kuu nne (Shelley, 1999; Chachage, 2004 na Rugumamu 2005): (a) kufanya
4
Lugha Mawasiliano, tunaitumia kwa maana ya Lingua Franca katika Kiingereza.

biashara duniani bila vizuizi; (b) kutumia teknolojia ya habari na mawasiliano kuwafikia
watu wa dunia bila vikwazo; (c) kuondoa serikali/dola katika mambo makuu ya utawala wa
dunia na kuhamishia mamlaka hayo kwenye mashirika makubwa binafsi ya kibiashara na
vikundi binafsi (watu binafsi); (d) kukwapua mali kutoka nchi moja fakiri na kuzipeleka
kwenye nchi pendwa. Kutokana na maelezo haya, ni dhahiri kuwa utandawazi ni tafsida ya
ubeberu (Chachage, 2004:5 na Rugumamu, 2005:9). Hata hivyo, pamoja na kuwa utandawazi
ni mfumo wa kiuchumi, pia hugusa sekta zote za maisha ya binadamu na taaluma zake zote,
(hasa lugha na utamaduni). Hivyo, utandawazi katika uga wa lugha ni hali inayofanywa kwa
makusudi na kwa kugharamiwa na dola kueneza, kusambaza na kutamanisha lugha ya
ubeberu (Kiingereza) ili ionekane ni bora na ina faida kwa watu wote. Hali inajitokeza
waziwazi na kwa watetezi wa lugha ya Kiingereza Tanzania kwa mfano kudai Kiswahili
“hakina msamiati”, “wataalamu hakina”, “tutakuwa tumejitenga na ulimwengu”, “tutakosa
misaada” na “tutashindwa kufanya biashara za kimataifa”. Nia yake ni kuzubaisha,
kupumbaza na kuduwaza, hasa tamaduni za wengine ili zififie na hatimaye zife. Lugha hizi
hapo awali zilitukanwa na watawala kwa kuzichukulia kuwa ni lugha fakiri.
Sera ya Lugha
Kwa mujibu wa Wizara ya Elimu na Mafunzo ya Ufundi Tanzania “WEMAU” (2009), Sera
ni matamko yatokanayo na masuala ya msingi yenye dhamira ya kueleza namna ya kukabili
changamoto kwa ajili ya maendeleo katika jamii. Aidha, sera inaweka wazi dira, dhima na
kueleza juu ya utekelezaji wa majukumu ya wizara, idara, taasisi, sekta binafsi na jamii kwa
ujumla. WEMAU inafafanua zaidi kuwa, wananchi ndiyo chimbuko, walengwa wakuu,
wadau na watekelezaji wa sera. Hivyo, sera ya lugha itakuwa ni matamko ya serikali yenye
dhamira ya kueleza namna ya kuendeleza, kukuza lugha ya Taifa la Tanzania na lugha
nyingine kama vile lugha za kienyeji na kimataifa. Katika kipengele cha lugha, Sera ya
Utamaduni (2005) ya Tanzania inatambua lugha za aina tatu, yaani lugha za jamii, lugha ya
Taifa, yaani Kiswahili, na lugha za kigeni, kwa mfano Kiingereza na Kifaransa. Hata hivyo,
ingawa nchini Tanzania kuhusu lugha ya Kiswahili, tangu kupata uhuru mwaka 1961
yametolewa matamko mbalimbali kuwa hii ni lugha ya taifa, bado Kiswahili hakijatamkwa
rasmi kisheria kuwa ndiyo lugha ya taifa. Hivyo, katiba ya nchi ya Tanzania haitambui kuwa
Kiswahili ni lugha ya Taifa.

Ukosefu wa Tamko rasmi kuhusu nafasi ya Kiswahili katika taifa letu (Tanzania)
unasababisha pamoja na mambo mengine:
a. Wanachi kukosa haki, kwani sheria nyingi zimeandikwa kwa lugha ya Kigeni
(Kiingereza). Aidha, shughuli za mahakama za ngazi ya juu huendeshwa kwa lugha
ya kigeni;
b. Kuwapo kwa mkanganyiko katika mawasiliano rasmi ya Kiserikali;
c. Mfumo wa elimu wa ngazi ya sekondari hadi elimu ya juu kuendeshwa kwa lugha ya
kigeni.
Haya yote na mengine yanadhihirisha kuwa sera ya lugha nchini Tanzania sio nzuri.
Mulokozi akizungumzia kuhusu Sera ya Lugha ya Tanzania anasema ina matatizo mengi na
inahitaji kuangaliwa upya kwa mfano:
Wakati wa uhuru Tanzania ilikuwa inafuata sera ya elimu na lugha za kikoloni,

ambapo zilibadilishwa baada ya uhuru na serikali ya awamu ya kwanza kuundwa
chini ya uongozi wa baba wa taifa mwalimu J. K. Nyerere … Mwanzo tulikuwa
tunatumia lugha na mitaala ya kikoloni katika shule zetu za msingi na hata sekondari,
lakini tulipopata uhuru tulifanya mabadiliko na kuanza kutumia lugha na mtaala wetu,
ambao umetungwa na Taasisi ya Elimu Tanzania (TET). … Sasa utakuta sera yetu ya
lugha ina matatizo makubwa kwa sababu inamchanganya mwanafunzi. Zamani
Kiingereza kilikuwa kinafundishwa katika ngazi ya darasa la nne, lakini hivi sasa
kinatumika kama njia ya kufundishia tena kuanzia shule za awali (Mulokozi, 2009).
Katika dondoo hili tunagundua kuwa, kutokana na udhaifu wa sera ya lugha ya kufundishia,
imekuwa ni tatizo pia kwa wananchi. Kwa mujibu wa Mulokozi (keshatajwa) tatizo hili
limepelekea kuwachanganya wanafunzi badala ya kuwaelimisha. Licha ya ukweli ulio
dhahiri kuwa Tanzania imeweza kujenga na kukuza umoja wa kitaifa kutokana na matumizi
ya lugha ya Kiswahili, bado kuna hisia kwamba kutumia Kiswahili kutaifanya nchi ya
Tanzania kutokuwa na maendeleo ya kisayansi na kiteknolojia miongoni mwa baadhi ya
watu, hasa wanasiasa na wasomi. Hata hivyo, inafaa ikumbukwe kuwa hakuna nchi yoyote
duniani ambayo imekuwa na maendeleo ya kuridhisha ya kisayansi na kiteknolojia bila ya
kutumia lugha yake ya taifa katika mawasiliano ya nyanja zote ikiwa ni pamoja na kutolea
elimu. Hivyo, makala haya yanashauri na kupendekeza sera ya lugha ipitiwe upya. Pili,
yatekelezwe matamko yaliyopendekezwa katika Sera ya Utamaduni kipengele cha 3.4 (3.4.1
na 3.4.2).

Aidha, kifungu hicho kinaendelea kueleza kuwa, mpango maalumu wa kuwezesha elimu na
mafunzo katika ngazi zote kutolewa katika lugha ya Kiswahili utaandaliwa na kutekelezwa
na 3.4.2 Somo la Kiswahili litakuwa ni somo la lazima katika ngazi ya elimu ya awali, msingi
na sekondari, na litahimizwa katika elimu ya juu. Aidha, ufundishaji wake utaboreshwa.
Katika dondoo hili inaonesha kuwa, Sera ya Utamaduni inatambua umuhimu wa kutumia
lugha ya Kiswahili katika elimu kwa ngazi zote, lakini utekelezaji wake bado haujafanyika,
na haielekea kama utafanyika hivi karibuni. Kwani SEMA (2009) haioneshi kutilia mkazo
jambo hili iwe ni kwa vifungu vyake au matamko ambayo yametolewa ndani ya sera hiyo.
Lugha ya kufundishia
Lugha ya kufundishia ni lugha inayotumika kutolea maarifa ya kitaaluma kwa wananchi wa
taifa fulani. Kulingana na wataalamu wa masuala ya saikolojia ya elimu lugha inayofaa
kutumika kutolea maarifa kwa wananchi ni ile ambayo wananchi husika wanaifahamu na
wanaielewa vyema. Kwa mujibu wa Sera ya Utamaduni (2005) na Sera ya Elimu na Mafunzo
(SEMA, 2009), lugha za kufundishia katika Tanzania ni Kiswahili na Kiingereza. Lugha ya
Kiswahili kwa elimu ya awali, elimu ya msingi na vyuo vya ualimu ngazi ya cheti, na
Kiingereza kwa elimu ngazi ya sekondari hadi Chuo Kikuu. Licha ya sera zote mbili
kutambua kuwa mtu huelewa vyema dhana anazofundishwa pindi anapofundishwa kwa
kutumia lugha anayoifahamu vyema, hasa lugha ya Kwanza, kama inavyoelezwa katika
SEMA (uk 30):
Lugha ya kufundishia Elimu ya Sekondari ni Kiingereza. Tafiti mbalimbali
zimeonesha kwamba binadamu huelewa vyema maudhui ya masomo kama akijifunza
kwa lugha anayoifahamu vizuri zaidi, na vyema zaidi kama ni lugha yake ya kwanza.
Sehemu kubwa ya dunia uzoefu unaonesha kuwa jamii mbalimbali hutumia lugha zao
kupata maarifa na stadi mbalimbali (isipokuwa Tanzania) na hufundishwa lugha za
kigeni kwa ajili ya mawasiliano (tu).
Bado hali sivyo ilivyo katika Tanzania hasa kuanzia sekondari hadi Chuo Kikuu. Katika
dondoo hili Kiingereza ndicho kitatumika kutolea maarifa kuanzia ngazi ya sekondari hadi
chuo kikuu. Kama tulivyoeleza hapo awali, hili ni jambo la ajabu kabisa kwa taifa.
Watanzania asilimia 5% pekee ndio wanaomudu vyema lugha ya Kiingereza na asilimia 95
hawajui lugha hii. Hapa ni vyema ikajulikana kuwa sio wanafunzi tu ndio hawajui lugha ya
Kiingereza, hata baadhi ya walimu pia. Kwa mazingira haya unaweza kubaini ni kitu gani
kinaendelea madarasani ikiwa kiungo muhimu kabisa cha kuwaunganisha mwalimu na
mwanafunzi ambacho ni lugha, hakieleweki baina yao. Kwa maneno mengine kiungo hiki

muhimu katika shule za sekondari hadi vyuo vikuu hakipo! Ni maoni yetu kuwa hakuna
ufundishaji unaofanyika madarasani badala yake wanafunzi hutumia muda mwingi kukariri
maneno ambayo hata maana zake huwa hawazijui.
Momanyi (2005:137) anasema lugha ya Kiswahili ambayo imeenea na inazidi kujitanua kwa
kasi mno ndiyo itakayoweza kutafsiri utu wetu, falsafa na mitazamo yetu, na kusambaza
mambo haya kwa mataifa mengine. Aidha, anaeleza zaidi … asasi hii (Kiswahili) inaweza
kueneza fasihi zetu, sanaa na maarifa yetu kwa upana kama zilivyofanya lugha za
kimagharibi, mathalani Kiingereza, Kifaransa na Kijerumani. Hivyo, ni mtazamo potofu
kudhani kuwa ipo siku nchini Tanzania tatupata wanasayansi wengi bora, madaktari bingwa
na wahandisi bobevu ikiwa tutaendelea kufundisha vijana wetu kwa kutumia lugha ya
Kiingereza. Pia, ni dhahiri kuwa uhuru uliopatikana mwaka 1961 haujatekelezwa kwa
vitendo, kwani katiba ya nchi haitambui kuwa Kiswahili ni lugha ya taifa. Aidha, kwa mujibu
wa Momanyi (keshatajwa) hatujatambua utu, falsafa n.k. hoja hii inadhihirisha kuwa
hatujitambui kama taifa. Kama hali hii itaendelea basi tutarajie kuendelea kuwa (taz.
Chachage, 2005). Kauli hii inaoana na kauli iliyowahi kutolewa na Ngugi (2009) aliyewahi
kusema:
Ikiwa unataka kumnyima maarifa au uelewa mtoto wa Afrika eleza katika Kiingereza
au Kifaransa. (Tafsiri ni yetu).
Na ikiwa Watanzania wengi hawajui lugha ya Kiingereza vizuri, hivyo ni kutokuwajali,
kutowajibika, kutokuwatendea haki ya kikatiba ya kupata maarifa, kuwapuuza kuendelea
kutumia lugha ya Kiingereza. Hii ni sawa na mzazi ambaye hajui wajibu wake na kimsingi
hana malengo maalumu na watoto wake, kama Ngugi (2009) anavyoeleza:
Ni mzazi pekee asiyewajibika kabisa hutoa maelekezo ya maneno na lugha ambayo

mtoto haielewi. Sasa, hakuna jambo muhimu kama safari ya maisha; na bado sisi
katika Afrika (Tanzania), tunafuata njia ya kikoloni, kwa kuwapeleka watoto wetu
katika safari ya maisha kwa kuwaelekeza kwa kutumia lugha za Ulaya. Inawezekana
wakoloni walitaka sisi tupotee, lakini kwa nini tupotee, ni sawa na kupotea kwa
kuwapa maelekezo ya namna ya kupoteza katika njia ya maisha. (Tafsiri Na msisitizo
katika mabano ni vyetu).
Kwa kuangalia hali ya lugha ya Kiingereza katika Tanzania na ulazima unaosisitizwa

kuendelea kuitumia kutolea elimu kwa watu wetu, tunakubaliana na hoja ya Ngugi kwamba
ni dalili nzuri ya kuwafundisha watu namna ya kupotea katika maisha. Sera ya Elimu ya
mwaka 2009 na Sera ya Utamaduni ya mwaka 2005 zinavyogongana. Sera ya Utamaduni ya
2005 inataka Lugha ya kutolea maelekezo kwa wanafunzi katika ngazi zote iwe Kiswahili,

rejea sehemu 3. 4. 1 na 3. 4. 2 ya sera hiyo na malengo iliyojiwekea na SEMA (2009) katika
kipengele cha 5. 6. 3 na matamko yote yaliyofuatia katika kipengele hiki kuhusu elimu ya
sekondari na ya juu.
Dhima ya lugha ya kufundishia

Lugha ya kufundishia kwa mujibu wa Trappex-Lomax (1989) lazima imwezeshe mjifunzaji
kuelimika na pia iiwezeshe jamii kuelimisha wanajamii wake. Kuelimika sio kupokea na
kutoa maarifa peke yake, bali pia ni kujifunza kufikiri, kufikiria au kuonesha hisia kwa
vitendo juu ya uzoefu alioupata. Lugha ya kufundishia haina budi kufanikisha kufikia
malengo ya elimu kwa jamii nzima usawa, ufanisi na kwa gharama ndogo. Aidha, lugha ya
kufundishia haina budi ikubalike kwa wadau wote, yaani walimu, wanafunzi, wazazi na jamii
nzima kuwa inafaa kutolea elimu na kwa mantiki hiyo inafaa kujifunza.
Halliday (1973) anaeleza kuwa lugha ya mawasiliano katika jamii ndiyo ifaayo kuwa lugha
ya kufundishia kwa sababu ndiyo lugha ambayo wanafunzi wanaifahamu vyema. Tukiangalia
Tanzania lugha ya kufundishia ni Kiingereza, ambapo kwa asilimia kubwa haikubaliki na
wadau wengi wa elimu, yaani wanafunzi, walimu, wazazi na jamii. Hivyo, swali lililoulizwa
ni je, Tanzania itapata maendeleo endelevu ikiwa utaratibu wa sasa ungali unaendelea? Jibu
ni hapana kwa sababu elimu itolewayo kwa lugha ya Kiingereza haiwawezeshi wajifunzaji
kuyakabili mazingira yanayowazunguka. Kujifunza kwa kutumia lugha ya Kiingereza
kunafanya mada nyingi kuwa ni za kidhahania sana, hali inayowafanya wajifunzaji
kushindwa kuhusisha nadharia wanazozipata darasani kukabili mazingira yanayowazunguka.
Hivyo Watanzania licha ya kuadhimisha miaka 50 ya uhuru, bado hawana uwezo wa
kuugawa ulimwengu kwa kutumia lugha yao. Kwa mujibu wa Edward Sapir (1921)
tunaumega ulimwengu kwa kutumia lugha, yaani tunaufasili ulimwengu na kuuelewa vizuri
kwa kutumia lugha. Aidha, Watanzania wanashindwa kufikiria juu ya mazingira yao kwa
sababu wamepokwa nyenzo kuu ambayo ndiyo yenye kuwawezesha kufikiri, yaani lugha (La
Page 1964) wamepokwa. Pia, ni vigumu sana kuwapata Madaktari bingwa, Wahandisi bora,
Wanasayansi na wataalamu wengine, ambao ni bobevu wenye kuweza kufanya ugunduzi
wenye kuleta maendeleo yenye tija katika nchi kwa kuendelea kufundisha watu wetu kwa
lugha ya Kiingereza. Tanzania kama nchi ipo haja ya kubadili mtazamo sasa.

Maoni na Tafakuri
Katika sehemu hii, tunaeleza hali ilivyo tangu tupate uhuru wa bendera miongo mitano
iliyopita katika kipengele cha Matumizi ya lugha na maendeleo yaliyopatikana. Tanzania
ilipata uhuru tarehe 9 Desemba, 1961. Baada ya uhuru, Serikali ilitunga sheria ya Elimu Na.
83 ya mwaka 1962 iliyofuata Sheria ya Elimu ya mwaka 1927, ambayo iliruhusu utoaji wa
elimu na mafunzo kwa mfumo wa ubaguzi wa rangi, dini, na kabila. Katika sheria Na. 83
serikali ilielekeza kuwa mitaala, uongozi, na ughariamiaji wa elimu na mafunzo ufanye kwa
usawa. Baadaye sheria nyingine ziliendelea kutungwa ambazo ndizo ziliongoza utoaji wa
elimu katika taifa letu. Sera ya Elimu na Mafunzo na sera nyingine za elimu zinadai kuwa
zimekuwa zikitekelezwa kwa kuzingatia falsafa ya elimu ya kujitegemea iliyoasisiwa wakati
wa Azimio la Arusha 1967. Hata hivyo kwa upande wa kipengele cha lugha hali ya
kujitegemea haijawahi kufanyika katika nchi hii. Mpaka hivi sasa makala haya
yanapoandikwa, kipengele cha lugha bado kimejifunga katika utegemezi wa lugha za kigeni.
Ni kutokana na ujitegemezaji wa utumiaji wa lugha ya kigeni, pamoja na kupata uhuru miaka
hamsini iliyopita, kuwa na mfumo wa elimu unaofikia ngazi ya Chuo Kikuu mathalani Chuo
Kikuu cha Dar es Salaam ambacho kwa umri kina lingana na umri wa taifa hili. Kikiwa na
Koleji Kuu kama Koleji Kuu ya Uhandisi na Teknolojia, bado mfumo huu wa elimu wa
kutumia lugha ya Kiingereza kutolea taaluma kwa watu wetu haujatuwezesha hata
kutengeneza vigambi, yaani vijiti vyo kutolea uchafu katika meno. Mfumo huu umetusaidia
sana kuwa waagizaji wa kubwa na watumiaji wa bidhaa ambazo zimetengenezwa kwa
watawala wetu Uingereza na Ujerumani. Aidha, mfumo huu umesaidia kuzalisha wataalamu
ambao ama kutokana na ujinga wa kutojua lugha ya mikataba wanayosaini na makampuni
makubwa ya biashara toka kwa wakoloni wa zamani au kwa sababu zao binfsi ambazo
zimeambatana na kutokomboka kifikra umewezesha taifa letu kupoteza na kuendelea
kupoteza rasilimali zetu za: madini, mito, misitu, wanyama, ardhi, gesi na mafuta. Makala hii
inatoa wito kwa serikali, watunga sera na wadau wengine wote kuungana katika kudai haki
yao ya kupata elimu kwa kutumia lugha sahihi ambayo wanaimudu. Taifa kwa sasa lipo
katika mchakato wa kupata katiba mpya. Katiba itakayotungwa itamke wazi kuwa lugha ya
Kiswahili ni lugha ya taifa na ndiyo itakayokuwa lugha ya kufundishia elimu katika ngazi
zote. Aidha, ibainishe wazi kuwa mikataba yote itakayoingiwa na “Wawekezaji” iandikwe
kwa lugha ya Kiswahili. Pia, sheria zote za nchi zitungwe na kuandikwa kwa lugha ya
Kiswahili. Mwisho katiba hii inayopendekezwa kutungwa ieleze kuwa katika taasisi na idara
zote za serikali lugha ya mawasiliano ni Kiswahili tu.

Hitimisho
Makala haya yanahusu nafasi ya lugha ya Kiswahili katika kutandawaza maarifa katika
Tanzania: mtazamo wa ubeberu wa kiisimu. Katika kujadili hili, mwandishi ameangalia hali
halisi kuhusu lugha ilivyo katika Tanzania na kuona jitihada ambazo zilikwisha kuanza
kuoneshwa na viongozi wan nchi huru za Afrika. Kwa ufupi kabisa ubeberu wa kiisimu kwa
kurejelea chimbuko lake umefafanuliwa na malengo yake katika Afrika na kwingineko.
Dhana za ubeberu wa kiisimu na utandawazi zimefasiliwa katika muktadha wa lugha. Aidha,
Sera ya lugha ya Tanzania imeoneshwa kuwa inapingana na Sera ya Utamaduni. Wakati sera
ya utamaduni inataka lugha ya kufundishia kwa ngazi zote iwe Kiswahili, Sera ya Elimu na
Mafunzo kwa upande mwingine inagawanya matumizi ya lugha za kufundishia. Kwa mujibu
wa SEMA, Kiswahili kinatumika katika shule za awali na msingi, wakati lugha ya Kiingereza
inatumika katika shule za sekondari na vyuo vikuu.
Aidha, katika kujadili suala la lugha ya kufundishia imebainika kuwa mpaka sasa kwa
Tanzania licha ya SEMA kutambua kuwa mtu anaelewa vyema dhana anapofundishwa kwa
lugha anayoifahamu na kuimudu vizuri, ambapo katika muktadha wa Tanzania ni Kiswahili,
bado Kiingereza kinapewa msukumo wa kutumika kutokana na ukosefu wa utashi wa kisiasa.
Pia, katika hili imeoneshwa kuwa, Kiswahili kina uwezo wa kufanya kazi kama zilivyofanya
lugha nyingine za kusambaza maarifa ndani na nje ya bara la Afrika. Makala yamebainisha
kuwa ni vigumu kupata Madaktari bingwa, Wahandisi na Wanasayansi bora ikiwa watu
watafundishwa kwa kutumia lugha ambayo hawaielewi. Aidha, makala haya yametoa
tahadhari kuwa rasilimali za nchi zitaendelea kupokwa na mabepari, ikiwa mfumo wa utoaji
elimu hautabadilika. Aidha, makala yamebainisha, kuwa ikiwa hali hii haitabadilika, basi
Tanzania na Watanzania wataendelea kuwa Makuadi wa Soko Huria katika ulimwengu wa
utandawazi, hivyo imetoa wito wa kubadilisha mfumo ili kuwa washiriki na si watazamaji wa
soko hili.
Mwisho, Makala yamejaribu kuonesha kwa ufupi athari za kuendelea kutumia mfumo huu,
kuwa ni kutuama5 kimaendeleo katika nyanya zote na kuendelea kupoteza rasilimali zetu
kutokana na ujinga, ujuha wa lugha au kutoka kukomboka kifkra. Aidha, makala haya
yamependekeza mahala ambapo kama taifa tunaweza kuanzia kufanya mabadiliko ya mfumo
huo wa elimu na lugha ya kufundishia. Katiba mpya inayofikiriwa kutungwa kwa sasa.
5
Neno kutuama tumelitumia kurejelea dhana iliyozoeleka katika kiingereza Static

Marejeleo
Bhanot, R. (1994). Rakesh Bhanot interviews Dr Neville Alexander. Language Issues 6/2:36-
9.
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Naming System and Gender Construction in Safwa Ethnic Group
Neema Kibona
Mbeya University of Science and Technology
Email: nekibona @gmail.com
Abstract
This research aimed at exploring the naming system and gender construction in
Safwa ethnic group. The study was conducted through the interviews and focus group
discussion which provided the primary data. The findings of the study show that
Safwa people give names which are typically meaningful and are depending to a
certain reason. It was also discovered that, there is a big relationship between the
meaning of the name and the behaviour of the person called that name, especially
when the name is given during adulthood. Apart from this it was revealed that naming
system and language can not be separated because there are no names without
language and through names one can get a certain meaning and know the culture of
the area where the name is used.
It is clear that language is intertwined with culture and identity. Language develops according
to the particular needs of the people who live in a certain location at a certain period of time.
Naming and language can not be separated as they are connected to traditional knowledge
and culture. A name is an identity and a window on your culture and self. A name links one
with past, the ancestors and is part of spirituality (http://www.namesite.com/).
In Africa as in the rest of the world, the birth of a child is an event of great joy and
significance. Much importance is attached to the naming of the child. The hopes of the
parents, current events of importance and celestial events that may have attended the birth are
all given consideration in naming the child. It is believed that the name chosen will exert an
influence for better or for worse on the life of the child and on the family as well. Names are
given with regards to the sex of the child.

Wamitila (1999) explains that naming is a practice done all over the word. It has been
identified to be crucial and important thing that has been used to differentiate persons, places,
things, and even ideas or concepts. But the system of naming differs from one society to
another. They help to distinguish us from one another. Imagine how difficult it would be to
refer to people if we did not use names. Instead of saying "Bob" one would have to say
something like "the short red-headed man who lives down the street". Some names carry
information about our roots, such as family or clan names, which are generally inherited.
In the Safwa ethnic group, names are given to the child with regard to the way the child has
born, events, place, time and general situation of the parents during pregnancy and birth.
Elders are also given names which replace the first names depending to what he /she has done
or has happened to him /her. In the Safwa community there are individuals who are given
names like “Mbotwa” which means “the failure”, after failing to get the wife whom he loved
just because he was unable to convince her. Yilongo which means soil is a name given to the
girl child and Malongo to the boy child born after others have died, and a baby boy is called
Kaburi, meaning that there is a possibility of his death, while her mother is called “Manzozi”
meaning tears. This name can become famous and replace her first name. Also “Mbozyo”
meaning traditional medicine, is a name given to a girl who was always sick during her
childhood, this is to show that, if not traditional medicine the child could have died. This is
supported by Batibo (2005:37) that knowledge is often invested in people in a given
community, who as traditional healer, be knowledgeable of plants or who may have power to
get rid of evil spirits “call” for rain in time of drought, prepare charms for those in need or
carry out special divinations. Names are seen to have certain meaning and given either to a
female or male with regard to the certain reasons. They are to be investigated to see if those
names contribute to gender construction.
Statement of the Problem and Objectives of the Study
Names indicate social allegiances, that is which groups there are members of and which they
are not. Names are used to identify persons, places, things, and even ideas or concepts though
the system of naming differs from one society to another.

Charmaz (2006) has described that names classify objects, events and convey meanings and
distinctions. Names carry weight whether light or heavy. Names provide ways of knowing
and being, names construct and reify human bonds and social divisions. We attach value to
some names and dismiss others. Names are noted in actions and give rise to specific
practices. Frege (1949) and other scholars also consider names to have attributes and
therefore consider names to be attached to referents. This is exactly what pertains in the
Safwa culture where the social and cultural context analyses of personal names strongly
reveal the power of names to emphasise social relationships.
In Song of Lawino and Ocol Bitek (1989:81) has used Ocol and Lawino to potray Africans.
He has shown Lawino lamenting that, my husband rejects me because I have no christian
name and my name Lawino is not enough. He said Acoli names do not sound good, they are
primitive, and they belong to sinners who will burn in everlasting fire. This attitude has made
many people not using their traditional names and they are gradually disappearing. The
absence of these names is the absence of evidence on how Safwa language uses names to
construct gender. This has prompted the researcher to work on naming system and gender
construction in Safwa ethnic group so as to keep in writings the importance of names as a
means of cultural transmition, so as we can know where we are from, where we are going and
what is the position of our culture.
In this study the researcher generally intended to explore the naming system in relation to
gender construction specifically in Safwa ethnic group. Specifically the study intended to
identify common names in Safwa ethnic group and their relation to gender construction, to
find out if the meaning of the name reflects one’s behaviour, and finally to examine the
relationship between the naming system and language
Research Methodology
The study was conducted in Mbeya rural District which is in Mbeya Region, one among the
Regions in south western Tanzania. Mbeya Rural district has three divisions and twenty five
wards. The researcher collected data in two divisions Usongwe and Tembela. She left
Isangati division because there is a mixture of Safwa and Malila ethnic group, so the
researcher feared to collect the data there as it could be easy to mix Malila and Safwa names.

In this study, qualitative research approach was used. The data were collected through in-
depth interviews and focus group discussion. Semi structured interview questions were
prepared and administered to both 10 females and 10 male elders who are between fifty and
eighty years old in Safwa ethnic group. These are more experienced with their culture and
contented with the history on how, when, why, what names are to be given to the newly
baby. Also focus group discussion was conducted to 30 elders who are familiar with the
naming system in Safwa ethnic group. They gave their opinion on the relationship between
names and behaviour and the reasons behind the certain names in their society.
In this study the data collected during the study were analysed by summarising the key
findings obtained from the field. Responses from the interviews and focus group discussion
were noted down by categorising them into various classes. The researcher made some
explanation from the particular responses and finally the interpretation.
Results and Discussion
Bitek, (1989) in his book Song of Lawino and Song of Ocol that African names are
meaningful, in Acoli community the first born may have a name but he is always called
Okang, he is the first to listen to the songs of birds. He is a proof that the woman is not
barren. He is the owner of the shrine that shall be built in honour of his father and he is
respected. The one who follows Okang is called Oboi, he is always jealous as he fights with
his brother and fights for his brother. The third son is called Odai and the last son is called
Cogo.

Names which show gender construction
Thomas & Wareing (2003) define gender as a social category, which is associated with
certain behaviour. It is the personal traits that a society links to being female or male, and
thus why gender differs from one community to another. Since language develops according
to the particular needs of the people who live at a certain area, the findings show that, names
reveal the need of the society by showing gender differences between male and female in
Safwa society in different ways as it is explained below.
Prefix used to construct gender in Safwa ethnic group

It was discovered that gender difference is portrayed by the prefix ‘si’ which is attached to
the male name so as to get a female name. This is shown in the following names;
Table 1: The prefix which differentiate male and female names

Male name Female name
Ndele Si - ndele
Nsolo Si - nsolo
Nsungwe Si - sungwe
Shungu Si - shungu
Mwadada Si – mwadada
mwadala Si - mwadala
Mbwiga Si - mbwiga
Mwanjelile Si – mwanjelile
Mwambenja Si - mwambenja
Mazuluzuta Si - mazuluzuta
Nzunye Si - nzunye
Mpenga Si - mbenga
In these names the morphology of the male name changes by adding ‘si’ which is a prefix to
form a female name. This causes the change semantically since morphology and semantic are
depending to each other. When the researcher asked the respondents on why ‘si’ is put to
make female names, most of them said that a prefix ‘si’ means ‘of somebody’. For example;

Si - mwashijili means of Mwashijili
Si - mwangole means of Mwangole
Si - mwahali means of Mwahali
Si - mwalingo means of Mwalingo
Si - mwalyego means of mwalyego
It is put to show that females are possessed by male and therefore they are addressed that
way, to show that they belong to a certain person. They went on explaining that ‘si’ shows
that female are not permanently member of the family as they will be married and join
another family and therefore they will not belong to the clan. Safwa as a patriarch society,
female are displayed being owned and regarded as the pass by people while men are the ones
who are permanent in the family and in the clan. Gender construction is seen here when a
female is considered as a pass by person since she will be married and join her husband’s
clan. In real situation, we can say that even the man shifts from his family and join his wife.
Therefore there is no need to say the woman is not a member of her parents’ family since it
can also be applied to the man who has started his family.
Moreover the prefix ‘si’ is seen to be used for the names given to the bride during the
wedding ceremony. Here it is not associated with the clan name but these are names given to
any bride to welcome her to the husband’s family. A name Sijanga derived from the prefix
‘si’ (of) and a noun’ ijanga’, means a kind of local medicine. Also Simbwiga from the prefix
‘si’ (of) and a noun ‘imbwiga’ means medicine, so (of medicine), are given to the bride
during the wedding day and some few days later. The prefix used in this environment does
not show possession but it shows that the bride is the medicine to the bridegroom. These
names are used in the songs sang to welcome this bride. These names are only given to the
females, thus women are associated with medicine especially in marriage relation. One of the
interviewed man said, Mfano wa wimbo mmojawapo ni (an example of the song is)
Ije Sijanga wa mbanga…. wanajibu ahooo….

Ije Simbwiga wa Mbanga…..wajibu ahooo…
(Come Sijanga daughter of Mbanga…. Others reply yes…
Come Simbwiga daughter of Mbanga…. Others reply yes…)

It was also discovered that the prefix ‘mwa’ is used to construct male gender. This prefix is
observed only in males’ names. For example;
Mwalingo whereby - the prefix ‘mwa’ means ‘of’

-The root lingo means ‘fence’
Mwanyanje whereby - the prefix ‘mwa’ means ‘of’
- The root nyanje means ‘spoken’
Mwalyego whereby - the prefix ‘mwa’ means ‘of’
-The root lyego means a ‘ladder’
Mwandemba whereby - the prefix ‘mwa’ means ‘of’
-The root ndemba means ‘has florished’
In short we can say that both prefix ‘si’ and ‘mwa’ means of but ‘si’ is used to construct
female gender and ‘mwa’ is used to construct male gender.
Names for women only

Gender construction is seen as it was discovered that, there are names which show gender
construction by regarding women as bread winner in the family. These names are given to
female only in Safwa tribe to show that the woman is to make sure that there is enough food
for her family consumption. The name like Ngoma or Mgomi which means blessed of
varieties of food. Is a name given to praise a woman who has plenty of food and her family
has never starved. The respondents said that this is a person who can dig a small place but
harvest a lot because her farms are always flourishing. Another name is Pula which is the
verb meaning the act of separating maize and maize cob. It is given to a hardworking woman,
showing that works are minor things to this woman. Simwanzengo is from the prefix ‘si’
meaning a woman, ‘mwa’ (of) noun ‘inzengo’ a traditional instrument made of iron is used to
clear the bush or to cut grass, it can be compared to the hand grass cutter. Thus Simwanzengo
means a woman who is good at cutting grass using ‘inzengo’. This is a name given to the
woman who clears the farm instead of her husband. It is a praise name to the woman because
traditionally this work is done by men but this woman is doing it because her husband is lazy.

The name is praising the woman who is regarded to do the man’s work. This action reveals
the gender construction in the sense that the work which is said to be man’s work is also done
by women. This means if it was declared to be a woman’s work it could be done by women
but the society agreed that, the work is to be done by men.
The woman who appears different from the society perspective is also given offensive names
like Sigwa or Mwolo which means lazy, Tobhi which means squanderer, who does not have a
stock of food to be used during hunger time. Also the name like Ntundusu which means
careless is given to a woman who is rough in everything, she cannot keep well her food, she
does not clean her house and put things in order. Another name is Simbeyu, which is a
combination of a prefix ‘si’ (not) and the noun ‘imbeyu’ (seeds) then meaning not of the
seeds. This name is given to a woman who has eaten the seeds. This indicates that the woman
is responsible to keep seeds and not a man. The respondents explained that polygamy is
common in their community due to their culture. Having many wives is a prestige and a
resource. A woman is the one who produces and cares the family for food and other needs
like school fees, clothes, exercise books and all the child needs. The duty of the father is to
divide the piece of land for a woman to cultivate, after the harvest each wife takes some of
the harvest to put in their husband’s barn. This means that the man is not cultivating but at the
end of the day he has harvest which is not for food but for sell in time of his needs. This is
different from other societies where a man is responsible to care the children and his wife.
The difference is there because gender construction differs from one society to another. This
is argued by Jule (2008) who states that difference theory argues that people are primarily
defined by their gender as males and females, while social constructionism appreciates that
there are a range of cultural and power factors at work which both reinforce and undermine
our gender identities. Our subject positions develop in the activities within the particular
institutions where we participate.
There are also names that show that women are the ones to cook and receive the guest in the
family. The findings display that women are to be settled with one husband and they should
like to cook. It is revealed in the name Simwalyashi made by the prefix ‘si’ (of), the verb
‘alye’ (to eat) and the suffix ‘shi’ (what) brings the meaning ‘what are you eating’? It is a
question the woman called Simwalyashi asks the guest. This is a name given to a niggard

person because culturally guests are not engaged in discussing the food they will eat. The
food is given as a surprise whether there are satisfied or not. This shows that the woman is
the one to provide food to the guest. Names like Nsonta meaning a pot made of clay soil, is
given to a woman who likes cooking as they use this kind of pot in cooking, and Tendele
means spices is given to a woman who is skilled in cooking and her vegetable is mixed with
different spices especially which are from the ground pumpkin seeds. Ntelesi is a name
derived from the verb ‘teleha’ which means cook and the prefix ‘n’ which is a 3rdps, so
Ntelesi means a cook. This name is given to the woman whose cooked food is delicious
because she has skill in cooking. But again the name is given to the woman who is very kind.
No guest can go out of his house without he/she has eaten some food. She is ready to cook
any time when the guest arrives in her house. Mpezi is another name for a kind woman, it is
derived from the verb ‘pela’ meaning give and a prefix ‘m’ is a 3rdps, therefore Mpezi means
a giver. This name is for a woman who is not a niggard person. She is kind gives people what
she has, no body leave her house while hungry. All these behaviour are expected to be seen to
a female and not to a male. These names reveal the gender construction because there are
males who are very kind and they can cook better than the females but they are not given
these names. This is seen in many hotels where males are cooking and the customers are
enjoying their services. Muzale (1998) says that although naming is a phenomenon in all
human societies, there are differences not only in the process(es) used by different societies
to assign names to people, things, animals, places or natural and supernatural phenomena,
also in what these names tend to stand for.
Female names show that women are affected with love affairs in the marriage. Gender
construction is seen in the name like Mwegu from the verb ‘ega’ which means a prostitute or
a woman who is always divorced and gets married to another man. Simanga means sneer, it
is given to the woman who has no peace in her marriage. Her in-laws are always talking
negatively to this woman, it may be because of being late to get the child or any thing else.
And Mpozi which is from the word ‘apole’ means to snatch. It is given to the woman who
has been snatched by another man from her husband. This was very common because women
were very few due to a polygamy system as a common phenomenon in Safwa ethnic group.
This action embarrasses the man whose wife has been taken and praise the one who has
snatched that woman. They are offensive names given to a woman who has not settled with
one husband while in the same society there are men who make love with the women who are

not their wives but no name is given to reflect this behaviour but they are praised and
considered to be loved and brave. Although the behaviour shown by a male is the same as
what has been shown by a female, the negative names are given to the female while a male is
praised that he is more loved then the first man.
Also Mayimba is a name derived from the verb ‘yimba’ which means regret, and added a
plural prefix ‘ma’ to mean ‘remorse. It is given to a woman whose marriage has problems.
She is beaten by her husband and there is no peace in the family and therefore she regret to
get married. Other names are like Malabha which is made by a plural prefix ‘ma’ and the
verb ‘labha’ (suffer), so the name means suffering. It is given to the woman who has
problems in marriage. Shela which is a name derived from the verb ‘nashela’ meaning I
regret. It is given to a woman who is regretting for her decision of being married by a certain
man. Though sometimes the name can be given to the woman who is saying ‘nashela’ (I
regret) most of the times when something has happened. These kinds of names are not given
to the male though it can happen that the woman is a problem in the family and the man is
tortured and he regrets to marry that woman.
Moreover it was discovered that women are the ones who lose much when their children die.
They are given names like Gwidu which means who is missing. It is given to a woman whose
all children have died. The name Nshilanye which is a combination of a prefix ‘n’ (3rdps), the
suffix ‘nye’ and the verb ‘shila’ (pass), thus Nshilanye means who passes. This name is given
to the woman whose children die after birth. No name is given to the man just because
polygamy is dominant in Safwa tribe, so the man can possibly be having children to his other
wife. Munditile which is a combination of a prefix ‘mu’ (2ndpp), ‘ndi’ is a prefix to show
present time and a verb ‘lita’ (tired), thus Munditile means you are tired of me. It is another
name given to a woman who has got frequent funerals. This is to show that either people who
have died are tired of her and thus why they are dying or people who go to the funeral are
now tired because they always attend her funerals. According to their belief they know that a
person die because he/she is tired of living. Gender construction is revealed here because the
child belongs to two parents (father and mother), so if a child dies both parents will lose
him/her.

Moreover the Christian names which show hope are given to women. The names like
Nshimbileye which is a combination of a prefix ‘n’ (1stps), a verb shimbila (run) and a suffix
‘ye’, thus the name means I have run to. It is a name a woman calls herself after converting.
She is confessing that she has run to God who will help her in different needs. Mwenyizye is
a name composed of a prefix ‘mwe’ which is a (3rdpl) and a verb ‘enya’ meaning see, so the
name means you have seen. It is given to the woman who is sympathy and always going to
see people with difficult situation. The name Ansatuye is a combination of a prefix ‘a’ which
is a 3rdps, ‘n’ 1stps and a verb ‘satula’ which means release, thus the name means he has
released me. It is a name a woman is given herself after the solution of her problem especially
when the case is finished or after recovery from a serious sickness.
Apart from these names, Howosheye which is from the verb howoshela which means forgive
and a prefix ‘ye’ a 3rdps, therefore the name means forgive me. It is given to the woman who
is asking forgiveness most of the time or a woman who has converted, then the name shows
how this person is repenting. Also the name Imwajile is a combination of a prefix ‘I’ 1stps
and a verb ‘mwaje’ which means find or meet, thus the name means I have found him. It is
the name to the Christians converts to show that they have met God. Mfwiluwila is a name
composed of a prefix ‘mfwi’ which is a 3rdps and a noun ‘wila’ which means sympathy, thus
the name means have mercy on me. It is given to the woman who has a problem and she
prays so that God can help her.
The researcher came across the female names which are associated with beauty. These names
are names of the beautiful birds found in Safwa area. These names are Halenje and Nsalu
which are birds having different attractive colour are given to the beautiful woman who is
compared with those birds. Another name is Zihondiye which is a combination of a prefix
‘zi’ a (3rdpp) and the adjective ‘hondiye’ (attractive), so Zihondiye means they are attractive.
This name is given to the woman who is beautiful and attractive.
The researcher discovered also that a woman works at farm and home. She is expected to do
all domestic work and most of the farm work. And if there is a shortage of food in the family
a woman is to be blamed. Due to this responsibility she is expected to be sharp and creative
so that her family has enough food for the whole year. If a woman who appears to be
different from the societal expectation is given the names to laugh at her and to discourage
that behaviour. The name given is Nzyungula derived from the word ‘zyungula’ which means

go round or surround and the prefix ‘n’ (3rdps). It is given to a woman who is moving round
unnecessarily instead of doing what she planned, as a result the work cannot be finished at a
proper time or cannot be done at all. Simwazyele is another name given to the woman who
delays to do something because she start this work and go to another before completing the
first. The name can also be given to the woman who arrives late at a certain area just because
at the departure time this woman was getting out then entering in to do a certain thing.
Kyeremeh (2000) explains that names can have a certain communicative attributes that
inspire a society to select a specific name for a person. There is an implicit assumption of
some degree of intention on his part to communicate a message or messages that might be
embedded in that name. A person thus becomes a medium through whom a society sends
message in the form of a name into which meaning is formulated for the consumption of
others who interact with that person.
Most of the above names are given to replace the previous name after the identification of a
certain behaviour or situation. One could have a name which reveals the situation during birth
but after being grown up the current situation is considered much and suppress the first name.
Names given to the males only
In Safwa ethnic group male names are associated with taking alcohol, sleeping and dancing.
A name like Mwashahombwa which is made by a prefix mwasha (of) and a noun hombwa
(alcohol) means of alcohol. This is a man who is always drunkard, he is not working but
leaving depending on what his wife has earned. Mwangonele made by a prefix ‘mwa’ (of)
and a noun ‘ngonela’ which means a skin or a mat used to sleep on, is given to a man who is
lazy and sleep most of his time. The resembling name is Mwangonela which comes from the
prefix ‘mwa’ and a Safwa noun ngonela. It is a name given to a man who goes for drama and
sleep there. The respondents said that male are powerful in the family and therefore do what
they like and nobody could ask them. Knowing that the man went for drama it is assumed
that he decided to sleep there. The respondents explained that, through these names we can
observe gender construction because a woman can not get these names as she is to be at home
caring the family and the society does not allow her to sleep wherever there is drama. Despite
the society perspective there are women who are drunkard and irresponsible in the family on
the other hand there are men who are responsible to care the family and they feel proud to do
that.

It was discovered that male adult can get a new name according to how he dances in the
Safwa dance called Mpeta, how he sings and his appearances in the mpeta dance. Mpeta is a
very common and famous dance in Safwa ethnic group. It is danced when finalizing the
funerals, when welcoming the government leaders, when there is wedding, and other
ceremonies in Safwa ethnic group. Its name is derived from the name of an instrument called
impeta blown during the dance. It includes males and females, but only males are given
names associated with the dance. The name like Mwanyanje is a name derived from the verb
‘ahwanje’ which means to dance and a prefix ‘mwa’ (of), so the name means who dances. It
is given to a nice dancer in the mpeta dance. Mpoji which is derived the verb ‘apuje’
meaning to dance while mixing circus. Is a name given to the man who is very creative in
dancing as he can dance differently from others by applying circus in the dance. Nshinjili is a
name derived from the noun ‘ishinjili’ which are ankle bells and a prefix ‘n’ which is a 3rdps.
This name is given to the person who uses to put on the ankle bells during the dance. Ndanga
or Mwandanga are other names derived from the noun ‘indanga’ which means hen’s feather
and ‘mwa’ is a prefix (of). These names are given to the man who uses to put on hen’s feather
in the mpeta dance. Uzundulizi is a name derived from the verb ‘zonda’ which means cry and
added the prefix ‘u’ (3rdps). This is given to the man who is a nice singer in mpeta dance.
The researcher discovered that some male are given names to show that they behave like a
female and they are dull. A name like Kwesu which means always dumb, is a man who like
to sit in the kitchen and his big company are women. Nsyobhe which is a combination of a
prefix ‘n’ (2ndps) and a verb ‘syobha’ (deceive), then the name means deceive him. It is a
name given to the fool and dull person who cannot defend himself. He is ill treated by
everyone and no response against the harassment he is facing. For example when men are
hunting or eating together, this person will get fewer amounts compared to others.
Fulila which means a pot is a name given to the man who is eating the ugali’s scurf from the
pot made of metal. It is given to despise a man because he is not expected to eat from the pot
but this is normal for the women. Another name is Nsonda which means a pot made of clay
soil. It is given to the man who eats the small amount of vegetables left in this kind of a pot.
Mwandoje which is a name derived from the verb ‘adoje’ meaning to support. It is given to
the man whose houses are nearly to fall and so he uses the bamboo tree to support the wall

not to fall down. It is a name which criticizes the man who is irresponsible for building the
house since this is to be done by a man and not a woman. So whenever the weaknesses are
seen concerning the house the one to be blamed is a man and praised if there is a good house.
It was discovered that names attributed to the transport and the aim of travelling are given to
male adults according to the transport one used or the work he went to do. The name like
Mwinzanindege which is derived from three words a verb ‘mwinza’ (you have come), a
preposition ‘ni’ (by), and a noun ‘ndege’ (aeroplane). So mwinzanindege means who have
come by aeroplane. This name is given to the man who have used an aeroplane as his
transport when coming back home. Other relating names are like mwinzanihala which is a
combination of a verb ‘mwinza’ (you have come), a preposition ‘ni’ (by) and a noun ‘hala’
(air). Thus the name means who has come by air transport. Wenela which means an
aeroplane, it is another name given to the person who has used an aeroplane when coming
back to his motherland.
Other names are given according to what one is going to do after arriving somewhere. The
name like Manamba was given to the people who were working as migrant worker during
colonialism. Nzungu or Mwanzungu is from the prefix ‘mwa’ (of) and noun ‘inzungu’ which
means tobacco. These names are given to the male who went to work in tobacco plantation in
Tabora and Chuya, and those who went in Tanga are called Shauritanga. Females are not
given this name because culturally women should stay at home looking after the children and
doing other domestic works.
Apart from this it was found that males are given names attributed to power and leadership.
The names like Mwala which means a rock and Lyalawe which is a big stone are given to the
male because they are believed to be strong. Females are not given these names because they
are considered weak. The man who is seen to be weak is laughed and given a name
Mwantwinsi. This name is a combination of a prefix ‘mwa’ (of) and a noun ‘ntwinsi’ (sweat),
thus Mwantwinsi means a person who is always sweating. It is a name to despise a man who
is weak.
It was also discovered that males are given names which shows that they are support and
depended. They are given the names like Lusuvilo which is from the prefix ‘lu’ and the verb

‘suvila’ which means depend on. This shows how the society regards a man as an important
person in the family. The name Mfyulo is also from the prefix ‘m’ the 3rdps and a verb ‘fyula’
which means rescue or save. This name reveals how the man is considered as someone who
saves people from a difficult or dangerous situation. The respondents explained that a man is
named this way because he is the one to develop the clan thus why he is called a support or a
saviour. A woman is also important but not the same as the man since she will be married and
shift from the clan.
Men are given names according to the hunting work in Safwa ethnic group. These names are
Ntondi which means a person who has target. This is given to the person whose arrow or
stone does not miss the animal. Nyonyi is another name meaning a bird. This is given to the
person who is hunting birds. Other names are Lembe which is from the animal’s name
‘Ilembe’ a wild cat. It is given to the person who hunts the wild cat. And Mpenga derived
from the animal’s name imbenga which is a wild animal bigger than the rats. Again this name
is given to the person who is good in hunting this type of animal. This kind of names is given
only to the men because women are not hunting.
It was also discovered that males are given names depending to their morphology. Examples
of these names are Ndagamsu which means giant. It is given to the person who is extremely
tall and strong man. Ntuta is given to the man who is very short or a dwarf man. Ngonzo is a
name derived from an adjective ungonzo which is used to modify a goat or a cow which has
become thinner. It is given to the thin person who is compared to these kinds of animals. All
these names are given to the male to show that the morphology is more considered to the
male than to the female. The ideal man is the one who is tall enough and strong one in Safwa
ethnic group and if a woman is weak that is not an issue to them.
Men are also given names associated to leadership. They are names given for leaders due to
the work they are doing. A male name Nyalanga is which derived from the verb ‘langa’
which means show. It is a name given to the person who shows or directs other people what
to do in the community. He leads people in doing different activities taking place in their
area. Mwankuga which is a combination of a prefix ‘mwa’ (2ndps) and a verb ‘kuga’ (call),
thus Mwankuga means have you called him, it is a name given to the person who is selected
to call and inform people about the funeral which has happened. He is the one who has a
good voice which can be heard to the long distance because he has to shout telling one who is
near to him so that the message will be sent to another person who is near to the informed
one. This is the way of communication which can reach very far for a short time, it helps

much because it is cheap, fast and many people are informed for a short time. The first person
who is Mwankuga calls like this,
Aje Mbwiga aje Mbwiga weee….., (calling Mbwiga) he can repeat until
Mbwiga reply, eeee……..(yes) afwile umwana wa Mengo ukugaje u Ndele
(Ndele’s child has passed away give information to Ndele. And Ndele will
inform another person, they will do the same way until the message is
known to all people.
All these two works are being done by the male just because it is like that from long time ago
and even women themselves think that these are not their work and they are not able to do.
But this is not true because there are good female leader and those who have good voice.
Gary (1997) argues that it is obvious that no society can achieve its maximum strength unless
each individual makes his or her maximum contribution. There is one group which exhibits
feelings of disenfranchisement in every region of the world and that is women. Women all
over the world feel that they are second-rate and that only men can reach their full potential.
This discrimination begins while the baby is still in the womb, so that a female baby is often
considered of less value and the pregnancy terminated. This discrimination continues
throughout the life of a woman. This discrimination is confirmed by tradition, by educational
institutions, by the legal system, within the family, and, sadly, even by religion in many
cases. As a result, women are often at a disadvantage in terms of education, job opportunities,
and economically. Martinez (2013) argues on the perspective in South Africa where
traditionally, women have held second-class status to men. African social structures are
centered on men, leaving women powerless. This is mainly the belief throughout the entire
racial and ethnic population of South Africa. Patriarchal societies remain prevalent today in
South Africa.
Mwanibhanza is a name derived from the possessive pronoun ‘mweni’ (owner) and the noun
‘ibhanza’ which is a round house made so that all male of the house hold meet and sleep
there. It is a place where males talk how to leave with their wives, youth are being taught to
be brave and they do different works like making axe and winno-wing baskets. These men
had their houses where his wife and girls stay and a man is allowed to sleep in his house
secretly only when they need to get a child. So the name Mwenibhanza was given to the
leader of ‘ibhanza’.

This was one in each house hold where men use to meets while women stay in their houses
preparing food which is to be taken from each house and being brought by male youth in the
‘ibhanza’ where all male eat together priority being given to elders especially if there is some
delicious food.
It was discovered that in Safwa ethnic group only men get new names according to the food
they like to eat. These names can be given to the newly baby just because names can be
inherited from the grandparents, aunts, uncles and other relatives. These names are like
Nyondo which means a gizzard. It is given to people who like to eat gizzard. Hoswe is
another name given to the person who likes to eat rats. Gogi is a person who likes to eat
maize stem which looks and tests like sugarcane. Nyenze means cockroach, it is a name
given to the person who likes to eat cockroach. Zelende and Mwahalende are derived from
the word ‘ilende’ which is a type of sleepery vegetable. Mwantinda which is derived from the
name of vegetable called shindinda, which is made by grinding the fried pea and mixed with
boiled warm water ready to be used as vegetable. So this name is given to the person who
likes to eat this kind of vegetable.
Mbaule is another name given to the man who likes to eat the food like fresh maize or irish
potatoes which has been pealed off its skin with fire. Nsungwe is a name derived from the
noun sungwe which is the kind of vegetable in Safwa ethnic group. This name is given to the
people who like to eat this vegetable. These names are given to the person who likes to eat
this kind of vegetable. According to the culture women do not deserve to e selective thus why
these names are given to the men only.
There are also names which are given to the skilled person. Shalanda is a name derived from
the word landa which is an instrument used by the carpenters to make the wood smooth and
the prefix ‘sha’ (of). The name did not exist before as they were using the sharpen iron to
carve wood things. This name emerged after the advancement of technology when they
started to use this advanced tool and the name was given to the user of this tool. Mponzi is a
name for a person who makes different things by using iron and therefore is called
blacksmith.
Ntabhi which is from the word ‘atabhe’ to plait, is a name given to the man who makes mats
and baskets. In Safwa ethnic group this works are being done by men. Mpunzi which means

a carver is a name given to the person who carves different things especially the handle for
axe and hoes.
Mwalyego is a name derived from the noun ‘ilyego’ which means a ladder used when
climbing to the ceiling and it is added a prefix ‘mwa’ (of). In a Safwa ethnic group a ladder is
made by a big bamboo tree which is put the holes for footsteps. Because it is a single tree
people can drop down sometimes as a result a good climber is given this name. Apart from
this even the good maker of this ladder is also given the name Mwalyego. Mwansope is name
derived from the verb ‘asope’ means to make especially the musician instrument called
impeta and indudwe which is made by connecting horns and bamboo tree and ‘mwa’ (of) is a
prefix. The skilled person on making these instruments is the one called Mwansope. Women
have no these names because they are not engaged in these skilled works.
Names given for both gender

The researcher discovered that there are people who were sick several times and they were
given or give themselves the names according to their sickness situation without considering
their gender. These names are given to both male and female because all people get sick and
the impact of the sickness is almost the same. These names are like Mbinile a combination of
the prefix ‘mbi’ 1stps and the verb ‘bhina’ become sick, which means I am sick. One can call
himself / herself Mbinile to reveal his healthy. All other people can call somebody Mbinile to
show that the person called is always sick. Habhina is a name made by a prefix ‘ha’ and verb
become sick, come with the meaning a patient is also given to somebody who is sick most of
the times. Other name is Mbhinu which means a sick person and Ngandile is derived from the
verb ‘agande’ to become thin, brings the meaning I have become thin. Most of the times the
name Mbhinu is given by other people to address the sick person and the name Ngandile can
be called by the sick person to address herself that I am sick for all times and now I have lost
my weight. Mwilwa is a name derived from the verb ayililwe which means he/she is very ill.
It is given to the woman who is always sick and her condition is becoming worse most of the
times. Nyalile which means I am dirty is a name given to the person who is always sick for a
long time. It reveals the situation of being not happy, idol (no economic activity is done) and
therefore the life have changed to the extent of being dependent. The name can be applied in
different situation like when a person is caught with somebody’s wife. Due to the shame he
has faced then he can be called Nyalile. All these names in this section can be given to the
newly baby (male or female) if the pregnant mother was always sick during her pregnancy.

In Safwa ethnic group there are people who are conservative. They are not able to change or
to cancel their idea and listen to others. They can be wrong but they think they are collect
with their stand. The people with this behaviour are given the names like a female name
Sayota which means cannot be dented. They are rigid, static and argue to everything they
discuss with others and are always against the decision of many people. Malinga is another
name given to the conservative men. Malinga means not able to change despite the good
argument given. The related name is Nsape, which means leave me as I am. This is a man
who does his work carelessly and he is not able to receive the advice. The names associated
with conservativeness are for both sex since this behaviour is observed to males and females.
Names which are inherited
The researcher discovered that some names are inherited from the ancestors. Sir names seem
to be inherited from the grandfather and all members of the clan are addressed by that name.
For example; the children from the clan name Mwalyego, will all be called Mwalyego for
males and Simwalyego for females. And the children from the clan name Mbwiga, will all be
called Mbwiga for males and Simbwiga for females, from the clan name Mwasaka will all be
called Mwasaka for males and Simwasaka for females. Other examples have been explained
in number 4.8 above. Apart from the clan name personal names can also be inherited, one
child was given the name Zelende, which is the name of his grandfather who was given it
because he was eating the kind of vegetable which is ‘mlenda’. Bruckner & Chakkrit (2006)
argues that concept and rule system of names such as surnames are the most important as
they are used in many processes such as identifying people and genealogical research.
The relationship between the meaning of the name and the behavior of the person called
that name
The researcher discovered that most of the adult’s names are given depending to the
behaviour or the situation the owner of the name have faced. From there we see that one can
call him/herself a name resembling to what has happened or other people can give him / her,
a name which reflects the behaviour or a certain situation which has happened. Names which
have the meaning which reflects one’s behaviour are like Mwasaka which means the
innocent. This is a name given to the person who is blamed and he reply ‘mwasaka’ Iam not
the one. And because the blames are always sent to him and he is replying the same then gets
the name Mwasaka.

Fita is a name which is derived from the word ‘afite’ meaning to be angry. It is given to the
person who becomes angry with no reason. He can be unhappy and avoid communicating
with others. This meaning of a name reflects the behaviour of the one’s who is called the
name. Sinsala is derived from the word ‘nsala’ which means hunger. Is given to the female
who is always complaining that she has not eaten, she is hungry. Ngonile which means I slept
without eating, is another name given to the person who tells others that he slept without
eating. Due to this behaviour then his name is Ngonile. Habhaya which means he/she kicks is
derived from the word ‘abhaye’ meaning to kick. Is a name given to the child who kicks
her/his mother when feeding porridge. So the meaning of the name and the behaviour of the
one called that name collocates. Despite this relationship of the meaning of a name and ones
behaviour it was discovered that some names have no relation between a person who is called
the name and the meaning of the name, just because this name can be given to the newly
baby because in Safwa ethnic group names are inherited from one generation to another. See
section 4.3.6. Also the parents can decide to give the name according to the problems or the
situation which faced them and not the child who is given the name. But again the parents can
chose a name they like or they can be influenced by the behaviour of the one called that
name, and give the child whose behaviour can be different from the first user of the name.
The relationship between naming system and language
The researcher discovered that language is very important in the naming system since there
are no names without language. The respondents explained that there is a big relationship
between a name and language, since there is no way a person can express his/her culture
without using language and names is among things which reveal the culture of a certain area.
If you pass through a meaning of many names you can identify the culture of place where the
name is used. In Safwa ethnic group there are names for people who have married from the
same family just because the man is to pay the bride price before marriage. These names
reflect the culture which is going on in Safwa area. Examples of these names are Lyandosa
which is a name derived from the word ‘ndosa’ meaning a cloth made by skin and is put on in
the dance while ‘lya’ means two people who use to call each other, due to the same
background or something they shared. And therefore Lyandosa means people who have
married from the same family. Lyandama is a name derived from the word ‘lya’ two and
‘ndama’ calf. This name is used by the men who married from the same house because they
all paid calves as the bride price to the same family. Lyangole which is a name from ‘lya’ and

‘ngole’ which means a sheep is a name given to the sister in law. This also reflects the action
of paying the sheep as one among the bride price paid.
Apart from these names there are names which show women as the user of adornment. These
names are like Simwambela which is derived from the word ‘mbela’ means a back of snail. It
is given to the woman who use a chain made by the back of nails connected together by a
string. Ntoga which is derived from the verb ‘atoje’ is given to the woman only because in
Safwa ethnic group only women are using adornment. Ngonde which its verb is ‘agonde’
means to decorate. Is a name given to the woman who was wearing the clothes which were
made by skin and decorated by beads. Men were putting on the undecorated skin and
differentiate the outlook of these two skins’ appearance. These names reveal the culture that
women use to decorate themselves while men are not. Through the use of these names the
society maintains and transfers the culture from one generation to another and this is a role of
language. Bomgbose in Batibo (2005:45) explains that language is a powerful symbol of
society, particularly if its potential is fully recognized and exploited. Through language we
are able to communicate our feelings and ideas. Language is never the entity which has been
invented or scripted in isolation. It certainly has evolved gradually with the continuous
development of a culture. A culture being a building made of social behaviours, human
emotions, or way of expressing feelings, the language has continually adapted accordingly to
accommodate these identified notion and gesture of human activity (http://wiki.answer.com).
It was also discovered that language as a medium of communication it uses names to send a
message from one person to another. Safwa people use language to inform people why a
certain person has a name or is given the name used to address him/her. There are names that
indicate a woman with bad relation with others to inform people concerning the bad habit
observed in the society and it is discouraged. Good relationship was discovered to be very
important in the society. A woman who does not share with others in problems like funerals,
diseases and other ceremonies is isolating herself from others and they call her names. Names
like Sinsagala which is made by a prefix ‘si’ meaning ‘not’ and the verb ‘sagala’ meaning
‘remain’ come out with the meaning ‘I am not remaining. This is a name given to a woman
who always says ‘sinsagala’ when others are sleeping in the funeral. Sleeping in the funeral is
very important because it is one of the ways used to console the bereaved person. So the
person who is against is not agreed in the society. Jila is another name which means a person
who do not participate in others problems. She does not attend different societal activities and
therefore isolating herself from the community. Good relationship is very important in many

societies and it is not only to women but also to the men. As human beings we usually share
our problems like funerals, diseases and ceremonies like wedding and birthday parties. Other
names which discourage the certain behaviour in Safwa society are names which identify a
destructive person explained in detail in section 4.8.2, names to women who are not
concentrating to the same work and lazy women in section 4.11.2 and names given to a man
who behave like a woman and a dull person in section 4.11.3 Just by hearing one’s name you
can identify the unwanted behaviour in Safwa ethnic group.
Moreover through praising names one can know the behaviour appreciated in the society.
These names show the contribution of a person in the family and community in general.
Examples of these names are names according to the work done by somebody in section 4.11.
The reasons on why Safwa people are using other names and not Safwa names
Research findings from the focus group discussion show that religion is the cause of stopping
these Safwa names because it came with a different perspective on naming. When the
researcher asked that, why don’t they use the Safwa names but having the Christian meaning
like Ndiwela meaning I will be back, reflecting that Jesus said he will be back or Mponde
means shape him/her, to show that Jesus can shape or change a person’s behaviour. The
answer was the Roman Catholic does not allow other names except those which are chosen
from the list of the saints’ name or Italian’s Christian names from which every Roman
Catholic member is required to choose.
Another reason given is concerning the bias which was in the selection of the students from
primary school to secondary school. The respondents explained that Safwa and Nyakyusa did
not love each other, and Nyakyusa were many in the selection so they were not selecting the
Safwa because through their names Safwa can be identified. As a result Safwa people
decided to use the names like Rashid, Ashura, John, Hawa, rebeka and other names from
which it is difficult to identify the tribe.
Neocolonialism was also explained to be a big problem which makes Safwa people ignore
their names and use the names from outside. They think using the traditional names is to be
primitive and not educated. This is due to the concept brought by colonialists that our
tradition is useless and less value. Bitek (2005:81) in his book Song of Lawino and Ocol

shows how the educated and Christians despise their traditional names by using Lawino who
says that,
“ My husband rejects me
Because, he says
I have no Christian name.
He says
Lawino is not enough.
He says
Acol names are jok names
And they do not sound good.
They are primitive, he insists,
And he is a progressive man.
Ocol wanted me
To be baptized ‘Benadeta’,
He has christened
One daughter ‘Martha’
The other took the name of the mother of Hunchback!”
This is a big problem facing Africans as everything from Europe is respected and considered
to be good even if it could carry some effects in our environment.
Conclusion and Recommendation
As stated earlier in the proceeding chapters, this study analyzed the naming system and
gender construction by focusing on the common names, criteria which are used to name a
person, the relationship between naming system and gender construction and the relationship
between naming system and language in safwa ethnic group. The study has discussed the
views expressed by respondents, who were the female and male elders of the Safwa people
and give out how other people talk about the contribution of names to gender construction.
Despite the coverage of this study there are other aspects which have not been studied and
this will provide an interesting topic for other scholars. The linguistic creativity of Safwa
personal names have not been studied, therefore future scholars can make a study on it.

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Enhancing Small and Medium Enterprises Access to Public Procurement
in Tanzania
Sabbath M. Uromi
Tanzania Public Service College-TABORA
E-mail: sabatouromi@yahoo.com
Abstract
The development of small and medium enterprises (SMEs) and private sectors like
companies and institutions is very important to the National Economy and Public
Procurement can be an important source of business for SMEs and private Sector.
However, access to public sector contracts by smaller entities is often seen as a
problem, at National and Global level, for many in the sector. This Article attempts to
outline factors that impact on the SMEs and Private sectors in accessing public
procurement opportunities, particularly in the light of a new National public
procurement policy framework, to identify possible obstacles and, in consultation with
the relevant stakeholders, to consider possible ways of appropriately encouraging /
facilitating that sector’s participation. In the context of promoting whole of
Government objectives, the document points to the possibilities for stimulating
innovation, for example, in the context of SMEs participation in public procurement.
Many problems exist in developing and transition countries that keep local suppliers from
taking advantage of the local country level marketplace opportunities. Most public
procurement systems address in one way or another issue of how to provide support for the
domestic supplier base. While in Tanzania the procurement system has in one way or the
other tried to address the problem of increased participation by SMEs by providing support
for the domestic supplier base, support for this sector has remained weak and the actual
participation of SMEs in public procurement continue to be limited. Government
procurement is mainly undertaken mostly by larger firms, both local and international. The
SMEs are facing major challenges due to the lack of access to information, credit, skills and a
supportive institutional arrangement. Given the fact that SMEs can be enabled to grow into
bigger enterprises and that they constitute a substantial section of the national economic
management, there is a need for the country to institute affirmative action to support this
sector. For example In Germany, there is no single centralized bulletin or any other official
nationwide information source on public tenders. Most Lander used to publish their own

bulletin (and also made this available on the Internet), in which public procurements are
collected though some Lander do not publish any such bulletin, which means that awarding
authorities have to publish their tenders below EU thresholds through other means: in
newspapers, industry journals, their own websites, or on a variety of regional or supra
regional information websites (GHK and Technopolis, 2004).
There study established that there are already many ongoing reforms in the policy and
regulatory framework for SMEs. However, there are many issues that still need to be
addressed in terms of reviewing policies, regulation or accelerating their implementation or
improving the way they are administered to enhance SMEs access to markets.
Situation of the SMEs sector in Tanzania
There is no universally accepted definition of SME. The SMEs nomenclature in Tanzania is

used to mean micro, small and medium enterprises engaged in non-farm economic activities.
According to the 2003 SME Development Policy, micro enterprises are those engaging up to
4 people, in most cases family members or employing capital amounting up to US$ 5,000
majority of which fall under the informal sector. Small enterprises are mostly formalized
undertakings engaging between 5 and 49 employees or with capital investment from US$
5,000 up to US$ 200,000. Medium enterprises employ between 50 and 99 people or use
capital investment from US$ 200,000 to US$ 800,000 (Grimsey & Lewis, 2005).
The SME sector plays a crucial role in the economy, generating about a third of the GDP.
SMEs have the greatest potential for generating widely shared growth and contributing to
poverty reduction. This is because they create employment at relatively low levels of
investment per job, tend to be more effective in the utilization of local resources and use
simple and affordable technology. With only 40,000 of 700,000 entrants in the labour market
in Tanzania able to find jobs in the formal sector, SMEs development is seen as the main
source of jobs in the future.
The sector is however dominated by informal micro enterprises with an extremely low
incidence of graduation to formal small and medium size. The enterprises remain marginal
players, creating and sustaining low quality jobs and unable to effectively contribute to
economic competitiveness, exports, tax revenue and economic growth. Among the main
reasons for this poor state and performance of the sector are unfavorable policies, laws and
regulations and attitudes of responsible public officials and limited capacity of the operators.

The way the policies, laws and regulations are applied (administration) also affects SMEs
(Pittaway & Rose, 2006).
National public procurement policy framework
The strategic importance of public procurement has been recognised in the National Public
Procurement Policy Framework, which now requires public bodies to adopt a more strategic
approach to purchasing goods, supplies and services. As a response to that need, the
government, beginning in the mid 1990s, has initiated a number of procurement reforms in its
public procurement system with the aim of making it more efficient and transparent in line
with requisite and basic procurement guidelines and best practices, but in many ways, trying
to make it more focused on economic development and poverty reduction with apparent
limitations that this policy tries to address. One of the driving forces to this initiative was the
urgent need for strengthening institutions involved in public procurement, as these
institutions lacked technical and human resources capabilities. (Kaspar & Andrew, 2012),
As SMEs are considered to face the most barriers, the policy focus is directed at their needs
in terms of simplification, information and support (UE directives 2004/17/EC and
2004/18/EC).
The government has moved fast with the reforms to the extent of putting in place a legislative
framework for public procurement. Aside from public procurement been more associated
with business i.e. the acquisition of goods and services on the best possible terms, it also has
broader social, economic and political implications which can only be appropriately
addressed through a National Public Procurement Policy. Unfortunately reforms on public
procurement in the country have not been as focused as intended (Olomi, 2005).
Key areas of government procurement potential
The public sector includes a wide range of organizations which outsource most of the goods
and services they need. They include: central government ministries, government agencies,
parastatal organizations and local government authorities. These procure a range of products
and services. They include acquisition, construction, repair and maintenance of different
kinds of structures and equipment; use of various support services, including cleaning,
consultancy, catering, decoration, organization, etc. The areas with the greatest government
procurement potential for SMEs vary by capacity of enterprises as reflected in their size. The

following table shows some examples of areas where there is the greatest potential for
different categories of SMEs (Olomi, 2005)
Table1. Area of government with procurement potential for different size types
Size Category Types of products of services
Micro enterprises (singly or jointly) Catering, consultancy, joint supply of building

material
Small enterprises Consultancy, supply of

stationary,catering,supply of building materials
construction, etc
Medium enterprises Construction ,cleaning services, supply of

stationary, building materials, servicing of
equipment, etc
Source: University of Dar es salaam Entrepreneurships Center
Current reforms of the procurement regime in Tanzania
Substantial reforms in the public procurement arena have taken place in the recent past.
Public Procurement in Tanzania is now governed by the Public Procurement Act of 2011 and
(Act of Parliament No 7 of 2011). It is underpinned by the Public Procurement (Selection and
Employment of Consultants) Regulations of 2013 (No. 48) and the Public Procurement
(Goods, Works, non-consultant services and Disposal of Public Assets by Tender Regulations
of 2013.
The former Central Tender Board (CTB) has been disbanded and in its place two institutions
have been set up. These are the Public Procurement Regulatory Agency (PPRA) and the
Public Procurement Appeals Authority (PPAA). (Olomi, 2005).
The role of the former is to regulate public procurement, which is now decentralized to
various ministries and other semi-autonomous public entities. This role includes ensuring
fairness, harmonizing systems and practices, setting standards and ensuring compliance.
PPRA is also charged with the task of developing local procurement capacity in the United
Republic of Tanzania. However, both of these bodies are still in the process of being
established. Under the PPA 2011, several provisions have been made to enhance local
companies’ access to government procurement. These include:

Exclusive preference for local firms for contracts with the following
Table 2: Exclusive preference
Types of goods/services Up to Tshs
Works 1,000,000.000
Goods 200,000,000
Non-consulting service 250,000,000
Consulting services by firms 500,000,000
Consulting services by individuals 50,000,000
Source: University of Dar es salaam Entrepreneurships Center
This preference is applicable for local firms and associations of local firms and foreign firms
in which the contribution of the local firm is more than 75% (Olomi, 2005).
2.4. Why SMEs should have access to public procurement opportunities?
Access to public procurement is clearly in the interest of SMEs. Public-sector organizations

are good customers; they are required to be fair, honest and professional in the way they
choose suppliers and in how they handle any dealings with them. They are also long-
standing, stable customers, and have to pay promptly and in line with agreed contract terms.
This is particularly pertinent for small businesses struggling in the current economic climate,
as receiving timely payments can mean the difference between trading profitably or not at all.
Furthermore, the competitiveness of the whole tendering process will be enhanced as more
SMEs bid for contracts. Public sector procurers are currently missing out on the range of
benefits that SMEs generally, and small suppliers specifically, can bring to the table.
(International Trade Forum - Issue 1/2001).
Factors impacting on SMEs participation in public procurement in Tanzania
The research by World Bank Policy Research Working Paper No. 3510 European
Commission policy documents 2005, indicate the main problems experienced by small and
medium sized firms interested in the public procurement market as follows:
i) Lack of compliance with Public Procurement Laws and Regulations

Governments and public authorities are required to comply with Compliance of Procuring
Entities (PEs) in Tanzania because Public Procurement Laws and Regulations are

fundamental if public procurement goals and objectives are to be realized. Almost all Public
Procurement Regulatory Authority (PPRA) annual reports reveal incidences of lack of
compliance (on the part of the PEs) with Public procurement Acts and its Regulations. While
the Auditor and Controller General’s Report for financial year 2010/11 reported a
procurement compliance rate of about 60 per cent, the PPRA annual audit reports indicated
that a combined average level of compliance for the same financial year was 68 per cent.
Although according to the latter report the level of compliance has improved compared to 39
per cent of financial year 2006/7, the PPRA has a daunting task of ensuring that more and
more PEs comply with the existing Procurement Legislation and regulations.
ii) Lack of awareness amongst SMEs: The SMEs are not always aware of the opportunities
offered by public procurement markets “. There is an implicit assumption that a serious
business (which can potentially successfully bid for a public contract) should be able to
communicate and transact in English. However, in Tanzania, only a small minority of people
can read and clearly understand technical information which is presented in English. Yet the
transition rates from primary to secondary education have, until recently, been less that 20%.
This means that the policy and regulatory framework is seriously biased against the majority
who cannot read and transact in English. This is inappropriate because as seen before, some
micro enterprises can supply goods and services to local government or other government
agencies, either singly or jointly. They also need to be aware of the opportunities availed by
the reforms.
ii) Lack of accessible, timely and comprehensible information available to SMEs,

including: information gaps concerning rules and tender procedures, the future plans of
awarding authorities and specific tenders; and, problems of unclear jargon used in
procurement documents.
iii) Lack of knowledge and skills amongst SMEs: for example SMEs may not have
‘tendering departments’, and may lack specialist knowledge in public procurement. The
language skills required for cross-border procurement are also not always present
iv) Small size, inadequate capacities of SMEs: the size of the contracts, the qualification
levels and certification requirements and requirements for financial guarantees are often high
and may exclude SMEs.
v) Relatively high transaction costs for SMEs: the costs of preparing public procurement
proposals are high. The costs for SMEs may be disproportionate.

vi) Shortage of time available to SMEs: the time spans for preparing proposals may be
too short; taking account of the time required should SMEs need to enter into collaborative
relationships.
Public purchasers’ perceptions of SMEs in Tanzania
Some sources indicated that there are problems and disadvantages in doing business with
SMEs according to Tanzania’s SME Policy’ in FES/SADC; Chambers of Commerce and
Industry as Small Business (Kirumba, 1999).
Those problems and disadvantages identified by public buyers include:
i) Preference for dealing with one large supplier rather than a number of smaller ones
ii) Perceived lack of resources (personnel, organisational, technical, financial)
iii) Inability to provide adequate ongoing support, back-up or service levels
iv) Lack of track record/reputation
v) Continuity of the enterprise/uncertainty of deliveries and supplies
vi) Inability/unwillingness to hold stock (presumably for “draw down” contracts)
vii) Narrower product range than larger companies
viii) Lack of knowledge of the tendering process.
Promoting local business accessibility to procurement markets
What the government could do?

Opening up procurement markets to foreign firms in especially developing countries like
Tanzania has exposed the domestic firms to large foreign firms with a better experience and
competitive advantage over the local firms. This event renders many local competitors out of
business, leading to job losses. This may exacerbate poverty in the country. There is a clear
concern in many countries that governments have an obligation to encourage and facilitate an
increasing local and country level participation in the procurement market. Here are the
suggestions that the government can practices:
i) Identify and meet relevant training and guidance needs

ii) The government shall ensure the creation of cost effective public procurement system
to encourage, involve and promote locally based SMEs in as wide a spectrum of

public services as possible where assessed, informed and found to have the
requisite capability.
iii) Identify good practice where it might exist, either externally or within our
procurement regime and then seek to promote it nationally
iv) Initiatives undertaken in other States which might be examined and adapted for use
nationally, where appropriate
v) Develop and promote the use of standardised tender forms. This will reduce the
administrative burden for SMEs
vi) Develop the ‘tenders’ website to provide useful market information. More use of
technology and more streamlined procedures could reduce the costs of tendering.
vii) Keep SMEs in mind in developing ‘tenders’, e.g. by providing more targeted alerts to
suitable opportunities for SMEs
viii) Develop and promote the “Post-box” in a way that is sensitive to SME needs
ix) Arrange or participate in appropriate information events (seminars, workshops)
arranged by the sector representative bodies
x) The government shall ensure existence of friendly and accessible procedures and
institutional arrangement to encourage participation of the local private sector in
public procurement.
xi) )When procuring goods, services and works, the procuring authorities shall be
required to make deliberate efforts for a positive bias granting preference for a
utilization of local qualified expertise and other inputs
xii) Prepare guidelines should be prepared for local government and SMEs. The relevant
ministries should sensitize their staff on the nature, reality and importance of
SMEs and review laws and regulations to conform to the reality in terms of
compliance and enforcement capacity
xiii) Support decentralization of testing facilities in other parts of the country the public
should be designed and communicated in an easy to follow form, language and
media
xiv) . The relevant Government authorities should sensitize their staff on the nature,
reality and importance of SMEs and review laws and regulations to conform to the
reality in terms of compliance and enforcement capacity.
xv) More professional and better trained buyers who know their market would engage
more proactively with market operators and could develop strategies which could

identify and include an appropriate role for SMEs. This would include better
feedback on strengths and weaknesses of tenders
What SMEs could do?
i) Register and check tenders for opportunities, sign up for appropriate alerts
ii) Check for published prior information notices or contact purchasing personnel in public
bodies and obtain information about upcoming contracts and / or purchasing and
tendering policy
iii) Ask to be put on tender lists, where kept
iv) Form consortia /group together, where appropriate, to bid for contracts that one enterprise
might have difficulty in fulfilling
v) Identify and pursue opportunities for sub-contracting on larger contracts
vi) Request debriefing on outcome of tendering procedure.
Conclusion and Recommendations
Conclusion
The Government recognizes that the small and medium enterprises (SMEs) sector is very
important to the economy and that public procurement can be an important source of business
for
SMEs. The government of Tanzania on Transforming the Public Service recently considered
issues that face SMEs in the public procurement market. In the present economic climate, the
competition for public contracts has intensified and some SMEs are finding it more difficult
to win such business. In these circumstances, it is particularly important that small and
medium enterprises are not hindered in competing for contracts that they could perform
effectively.
Recommendations
First, Public authorities should set individual targets for public sector procurement contracts
to be awarded to SMEs, with a specific focus on micro enterprises. These targets should not
be binding, but should give public authorities an ambitious basic figure to aim for.
Second, SMEs’ access to information on public procurement opportunities needs to be

improved. Having a website (www.tender.ppra.go.tz) is a good start but its successor will

need to be less bureaucratic, and more widely publicized. Third, Appropriate support
schemes should be provided for SMEs. Guidance documents and ‘Meet the Buyer’ events are
valuable to SMEs, as they improve their chances of winning a contract.
Fourth, more innovative measures should be considered to address the perceived risk
associated with SMEs, which is an unfair bias against them. Reducing the perceived risk
would result in an increase in procurement from these companies. Fifth, Constructive and
clear feedback should be provided on unsuccessful bids. Feedback is often not provided to
SMEs, which makes improving their future chances of winning bids more difficult.
Sixth, Public sector procurement professionals should receive more support and training to
increase their understanding of SMEs and the way they operate. The greater the skills and
experience that procurement professionals can apply to their job, the more likely the process
is to be transparent and appropriate. Seventh, the procurement process should be made more
transparent. Many SMEs are concerned about procurement bias towards lower cost options.
Selection should be on the basis of value for money
Last, business should be given advance knowledge of procurement opportunities wherever

possible, through procurement schedules and supplier information days. This would be a
significant factor in facilitating the setting-up of consortia
References
Masue, O. (2012). Empowerment of School Committees and Local Communities in
Tanzania, Unpublished PhD Proposal, University of Bergen, Norway.
Morrissey, W.J. and Pittaway, L. (2006), “Buyer–Supplier Relationships in Small Firms: Vol.
24(3): 272–298.
Pittaway, L. & Rose, M., (2006) “Learning and Relationships in Small Firms”, International
Small Business Journal, 24; 227-231.
Pressey, A. D., Winklhofer, H. M., and Tzokas, N. X. (2009), “Purchasing Practices in Small-
to-medium-sized enterprises: Journal of Purchasing and Supply Management, 15
pp.214-226.
Quayle, M. (2003), “A Study of Supply Chain Management Practice in UK industrial SMEs,
An International Journal, and Vol.8 Iss: 1 pp.79-86.
Raquel O. & Peter V. (2009), IPTS working paper on Corporate R & D and Innovation –No.
07/2009.
Alsop, R. & Heinsohn, N. (2005). measuring empowerment in practice: structuring analysis
and framing indicators.
World Bank Policy Research Working Paper (2005) No. 3510.

Alsop, R, Bertelsen, M. and Holland, J. (2006). Empowerment in practice: From analysis to
An initiative of the Ministry of Finance and the Ministry of Public Works”, Pretoria.
Broome, M. E. (1993). Integrative literature reviews for the development of concepts. In
Concept
Saunders Co., Philadelphia, Callendar, G. C and Matthews, D. (2000). Economic Context of
Public Procurement, in The International Handbook of Public Procurement, pg 231-
250
Cooper, H. (1998). Synthesizing Research: A Guide for Literature Reviews, 3rd ed.
Ghobadian, A., Gallear, D., Viney, H. and O’Regan, N. (2004) ‘The Future of Public-Private
Partnership.
Grimsey, D. and Lewis, M.K. (2005). Is Public-Private Partnerships value for Money?
Ibrahim, S. and Alkire, S. (2007). Agency and empowerment: A proposal for
internationally comparable indicators. Oxford development studies 35 (4): 379.
Kabeer, N. (1999). Resources, agency, achievements: Reflections on the measurement of
women’s empowerment. Development and change, 30(3), 435-464.
Kaspar L. & Andrew P. (2012), Benefits of Transparency in Public Procurement for SMEs,
Global partners & Associates, Egypt.
Kirumba, E. (1999), ‘Tanzania’s SME Policy’ in FES/SADC; Chambers of Commerce and
Industry as Small Business

Book Review
De la Torre, Miguel A. Liberation Theology for Armchair Theologians. Louisville, Kentucky:

Westminster John Knox Press, 2013, pp. 168, Price US$ 17, Paperback, ISBN 978-0-664-
23813-1.
Elia Shabani Mligo

Tumaini University Makumira, Mbeya Centre
E-mail: eshamm2002@yahoo.co.uk or eshamm2015@gmail.com
Miguel A. De la Torre is Professor of Social Ethics at Iliff School of Theology in Denver,

Colorado. He is a well-known scholar in contextual theology and Liberation Theology in
particular. Two of his prominent books are Reading the Bible from the Margins (2002) and
Liberating Jonah (2007) where he discusses plainly what entails Liberation theology. It has
been a pleasure for me to review this most recent and monumental book of him and learn
immensely from his new ideas concerning liberation theology. I confess at the outset that De
la Torre’s book has further illuminated my spectrum of knowledge about liberation theology
as a praxis-based theology.
The argument of the book is built upon seven chapters. The first chapter introduces the book
by discussing comprehensively the issue that manifests itself when oppression emerges in any
society, the issue of resistance. According to De la Torre, resistance is not a current issue. It
has been vivid in biblical stories and in the history of the church. He also discusses the origin
of liberation theology within this first chapter of his book. He introduces the lives of the first
committed liberation theologians in Latin America such as Bartolome de las Casas who stood
in solidarity with the disenfranchised Indians (p. 13). He clearly states that Liberation
Theology is a kind of Theology that says Basta (enough) to oppressions and subjugations of
any kind. Its main task is to raise consciousness about the oppressive structures that
eventually leads to resistance. It lives and acts on the promises of God for abundant life to
both the oppressed and the oppressors (p. 20).
Chapter two describes the United States’ economic supremacy and the bases for liberation
theology. Emphasizing on the US economic supremacy as a cause for Latin America’s
poverty situation, De la Torre argues: “Without a doubt, a major cause of poverty throughout
Latin America has been the foreign and economic policies of the United States and the
multinational corporation whose interest the United States protects.” (p. 23) This poverty and

economic supremacy has been due to the flow of resources and raw materials from the
periphery to the centre (p. 24) De la Torre believes that “Without those who are oppressed
struggling for their liberation, there can be no liberation theology.” (p.26) In this case, he
concludes, liberation theology has its base on the Christian communities that oppose
oppression and maltreatment exerted by the centre. The move in theology exerted by the
Second Vatican Council, the revolutionary priest, and the Latin American Magna Carta are
foundations. For many people, the Medellin Conference attended by 146 bishops, some nuns,
priests and lay persons was the birth of Latin America’s Liberation Theology (p. 37) followed
by important publications by liberation theologians Leonardo Boff and Gustavo Gutierrez (p.
39–40).
Chapter three introduces the message and main theme of Liberation Theology. The message
of Liberation Theology, according to De la Torre, is “abundant life” for all people, rich and
poor, as described in John 10:10 not in the future but here and now. This means that the
theology “stresses liberation from all forms of human oppression, be they social, economic,
political, racial, sexual, environmental, or religious.” (p. 43) In this chapter De la Torre
strongly emphasizes that Liberation Theology is not only one theology agreed by all
theologians. There are many of them. “The reason for this,” De la Torre asserts, “is that all
theology is contextual (including Eurocentric theologies); all theology is rooted in the social
location of those seeking faith-based responses to their situation.” (p. 44) It is also pastoral in
the sense that liberation theologians are not only academicians, but also pastors working with
oppressed groups of people. Its methodology is different from Eurocentric theology. In
Eurocentric theology, theory which is regarded as universal truth is the bases for action. This
means that “Orthopraxis (correct action) flows from orthodox (correct doctrine). The opposite
of that is what is embraced by liberation theology: theology, or theory is the second step. In
liberation theology, orthodoxy flows from orthopraxis, from the real life experiences of
people in their real lived situations. This means that liberation theology, as any other
contextual theology, begins with the analysis of the social reality of the people that then helps
formulate theology, instead of formulating teachings that guide people’s daily lives. It is
doing theology in the perspectives of the poor and marginalized groups of people.
Chapter three highlights some of the proponents of Liberation Theology in Latin America.
Several prominent figures, their significant contributions, and the fate they encountered have
been highlighted: Rutilio Grande, Oscar A. Romero, Gustavo Gutierrez, Leonardo Boff,

Clodovis Boff, Juan Luis Segundo, Jon Sobrino, Ignacio Ellacuria, Enrique Dussel, Jose
Porfirio Miranda, Jose Miguez Bonino, and Elsa Tamez to mention a few of them. As the
consequence of their struggle, “Many of these early proponents’ names were also on the
military’s death lists. Others were threatened, tortured, persecuted, and/or exiled.” (p. 64) De
la Torre ends this chapter by summarizing the backlash to liberation theology done by its
opponents including Cardinal Joseph Ratzinger who was appointed by Pope John Paul II as
prefect of the Congregation for the Doctrine of the Faith (pp. 81–84).
Chapter five recognizes the existence of liberation theology in other places of the world apart
from Latin America, especially North America. De la Torre argues: “We would be mistaken
in assuming that liberation theology started in Latin America and then spread in North
America.” (p. 85) He then discusses Feminist Theologies, Black Theologies, Hispanic
Theologies, and Asian American Theologies as forms of liberation theologies in North
America. He contends that since liberation theology is contextual, it existed everywhere in
the world where people struggled against oppressions. Some proponents of Liberation
theologies in North America include: Elizabeth Candy Stanton, Elizabeth Schussler, Fiorenza
Phyllis Trible, and Rosemary Ruether (Feminist Theology); James H. Cone (Black
Theology); Orlando Costas, Maria Pilar Aquino and Ada Maria Isasi-Diaz (Hispanic
Theology), and Chaong-Seng Song, Jung Young Lee, Roy Sano, David Ng, and Kosuke
Koyama (Asian-American Theology). All the above theologies and their proponent scholars
are a clear witness of the rampant spread of liberation theology in North America.
Chapter six provides a reflection of the “liberative spiritual impulse” found in other religious
locales and traditions. It explores liberation theology in Abrahamic tradition (Judaism, Islam
and Christianity), Asian Traditions (Minjung, Buddhism, Hinduism and Dalit), Philosophical
Tradition (humanism) and other American–based traditions (Native Americans and African-
based). He concludes the chapter by asserting that liberative impulse is not only found in
Christianity, but also in other religious traditions. This is because most of the disenfranchised
and oppressed people are found in all faith traditions.
Chapter seven moves the reader beyond liberation theology. It moves him/her to the
encounter between liberation theology and the fast emerging globalization. At this era of
globalization, liberation theology seems irrelevant. However, the chapter provides an
“exploration of how theological perspectives are contemplated today from the margins of

power and privilege” (p. 143). De la Torre believes that “any liberative theology must
change with each new generation to meet the latest manifestations of oppression faced by
society’s least” (p. 143). Various issues are raised at this time of globalization: the resurgence
of Pentecostalism, ways of proper biblical interpretation, and ways of praxis. All these issues
need to be rethought in order to fit liberation theology in a new world order.
De la Torre’s book is a timely introduction to the history and practice of liberation theology.
The book is well–presented and well–argued. The illustrations provided therein help provide
a clear line of the argument of every chapter. Frankly speaking, the book is well–readable
with a clear focus on what it means by liberation theology. However, despite the balance of
its argument, the book pays little attention to liberation theology in the African continent,
especially South Africa where apartheid regime was known worldwide. De la Torre discusses
liberation theology and proponents of this theology in all other continents except Africa as if
no oppressive structures ever existed and no resistance ever happened. The existence of Black
theology in South Africa and its great proponents, such as Bishop Desmond Tutu, have not
even been mentioned in this book. The lack of such mention weakens its strength and makes
it exclusive. The book and its argument could have been stronger and inclusive if he also
considered the initiatives of the poor and marginalized groups towards searching for abundant
life in the midst of oppressive structures in Africa especially South Africa and its resistance
to apartheid regime.
Despite this weakness, the book remains a valuable resource for students of contextual
theology in seminaries, theological colleges and universities. Moreover, the book can be
useful in discussions of liberation issues in small communities within various religious
traditions apart from Christianity.

Notes to Contributors
1. The manuscript should be original, and has not been published previously. Do not
submit material that is currently being considered by another journal.
2. Manuscripts must be made in English and submitted electronically as an attachment to
the Managing Editor, Journal of the Teofilo Kisanji University. Email address:
pmwamwaja@gmail.com
3. On the first page of your manuscript, please indicate the title of the paper, the names,
institutional affiliation, postal and email addresses of the author(s). If the paper has
more than one author, please indicate which author is responsible for correspondence
concerning your submission, as well as the word count of your manuscript, including
the abstract, references, tables, and figures.
4. Please provide the title and an abstract of between 100-150 words also five key words
that do not appear on the title. The entire manuscript must be typed in double-space
with ample margins in Times New Roman 12 font. All pages have to be numbered.
5. Research-based articles should be between 8,000 and 10,000 words in length. Reviews
and short communications should not exceed 4,000 words.
6. All manuscripts submitted will be refereed by scholars and proven competence in their
areas of specialization. However, the final decision concerning publication of the paper
shall reside with the Editorial Board.
7. References shall follow the style of American Psychological Association (APA). The
editorial board will not accept any submissions that do not follow the APA guidelines.
The references should be listed in full alphabetical order at the end of the manuscript.
8. No abbreviations for journals will be accepted.
9. Copyrights of all paper that will be accepted and published shall belong to the journal
unless agreed otherwise.
10. Contributors of the published articles will receive one free copy of the journal.

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Number 5, 2015

P.O. Box 1104,

Copyright © 2015, Teofilo Kisanji University (TEKU)

i TEKU Journal No. 5, 2015

ii TEKU Journal No. 5, 2015

Benedict Mwaibasa, Dar es Salaam Centre, Teofilo Kisanji University

Peter Mwamwaja, Faculty of Education, Teofilo Kisanji University

Rev. Mary Kategile, Faculty of Theology, Teofilo Kisanji University

Rev. Tuntufye Mwenisongole, Faculty of Theology, Teofilo Kisanji University

Rev. Ronald Mbao, Faculty of Theology, Teofilo Kisanji University

Stella Seif, Faculty of Education, Teofilo Kisanji University

Youngson Sichone, Directorate of Administration and Planning, Teofilo Kisanji University

Tuli Kassimoto, Teofilo Kisanji University

Daniel Mosses, Teofilo Kisanji University

Joseph Mbwiliza, The Open University of Tanzania

Milline Mbonile, Teofilo Kisanji University

Daniel Mkude, University of Dar es Salaam

Ayubu Kafyulilo, Dar es Salaam University College of Education

Sotco Komba, Sokoine University of Agriculture

iii TEKU Journal No. 5, 2015

Keeping Teachers Happy: A Reflection on Work Dimensions Affecting Teacher Job

Enock E. Mlyuka …………………………………………………………………………. 1

Exploratory Analysis on the Practicability of Ring Fencing Scheme in Mineral Taxation: A

Handley Mpoki Mafwenga ……………………………………………………………….. 31

The Unpromising Government Agricultural Sector as a Stumbling Block for Rural

Theophil Michael Sule …………………………………………………………………… 56

Lugha ya Kiswahili katika Kutandawaza Maarifa Tanzania: Mtazamo wa Ubeberu wa

Arnold Gawasike ……………………………………………………………………….. 69

Naming System and Gender Construction in Safwa Ethnic Group

Neema Kibona ………………………………………………………………………….. 82

Enhancing Small and Medium Enterprises Access to Public Procurement in Tanzania

Sabbath M. Uromi …………………………………………………………………….. 106

Elia Shabani Mligo …………………………………………………………………… 117

Notes to Contributors ………………………………………………………………….. 121

iv TEKU Journal No. 5, 2015

Benedict L.K. Mwaibasa

v TEKU Journal No. 5, 2015

Introduction and Background Information

2 TEKU Journal No. 5, 2015

The concept of ‘job satisfaction’

3 TEKU Journal No. 5, 2015

4 TEKU Journal No. 5, 2015

In applying those concepts to school systems, if school improvement depends fundamentally

5 TEKU Journal No. 5, 2015

Herzberg’s work has had a considerable effect on the rewards

6 TEKU Journal No. 5, 2015

7 TEKU Journal No. 5, 2015

8 TEKU Journal No. 5, 2015

Population of the Study and Sample Size Determination

9 TEKU Journal No. 5, 2015

Data processing and analysis

Quantitative data analysis

10 TEKU Journal No. 5, 2015

Qualitative data analysis

Results and Discussion

i. Living and working conditions

Table 1: Statistical measure of variability

Living and 10 0.732 3.70 3.60 3.79 0.65 1.6 5

11 TEKU Journal No. 5, 2015

Source: Research data, 2014

There are no teachers’ houses at the school. Only a tiny proportion of

12 TEKU Journal No. 5, 2015

Many teachers have minimal material or intellectual support, and