African Journal of Emerging Issues 2022-12-02T13:13:59+00:00 Principal Editor Open Journal Systems <p><strong>African Journal of Emerging Issues - </strong>is scholarly, open access, peer reviewed, double blind, interdisciplinary, and fully refereed journal focusing on theories, methods and applications in medicine, Engineering, Technology and Applied sciences.</p> <p>The Editorial Board is very committed to build the Journal as one of the leading African Journals of Emerging issues in the next few years to come. The Journal's reputation will be enhanced from arrangements with several organizers of international conferences in publishing selected best papers of the conference proceedings.&nbsp;</p> <div><strong>Aim</strong></div> <p align="justify"><strong>African Journal of Emerging Issues(AJOEI)</strong> is aimed to provide a highly readable and valuable addition to the literature, which will serve as an indispensable reference tool for years to come and provide a medium through which scholars and researchers all over the world publish their scholarly applied and fundamental research works including all new theoretical and experimental findings.</p> <div><strong>Scope</strong></div> <p align="justify">The coverage of the Journal publishes research articles and encourages the submission of critical review articles covering advances in recent research of such fields as well as technical notes. AJOEI will continue to provide information on the latest emerging trends and developments in this ever-expanding subject.</p> <hr align="JUSTIFY"> <div><strong>Submission</strong>:</div> <p>Authors are requested to submit their papers electronically through the<br><a href="">ONLINE SUBMISSION CENTRE </a>Or As Email attachment to <a href=""></a></p> RESOURCE ALLOCATION AND IMPLEMENTATION OF DONOR FUNDED PROJECTS IN VIETNAM 2022-11-30T06:43:19+00:00 Trong Duy Noguera Xuan Thanh Beath Phan Tien Zhou <p><strong>Purpose of the study:</strong> The study sought to examine the relationship between resource allocation and the implementation of donor-funded projects in Vietnam. One of the essential aspects of effective project implementation is resource allocation.</p> <p><strong>Methodology:</strong> The study was literature-based and findings from the previous studies were used to make the conclusions of the current study.</p> <p><strong>Findings</strong>: Based on the reviewed literature, it was found that resource allocation positively affects the implementation of donor-funded projects in Vietnam. Resource allocation is assigning the best available resources to tasks and projects. Resource allocation manages workloads to ensure under or overutilization does not happen during project implementations. Financial resources, monitoring and evaluation, stakeholder participation, and communication influence the effectiveness of donor-funded programs.</p> <p><strong>Conclusion:</strong> The study concluded that resource allocation had a significant impact on project implementation. Resource allocation is key for project management since it allows managers to plan and make the needed adjustments for project implementation or to achieve specific goals. Assigning the appropriate resources to the appropriate projects increases the success of the projects. Resource allocation is a plan developed to make the most of the available resources at the disposal of a project. The success of a project can only be achieved if the resource allocation is maintained sufficiently.</p> <p><strong>Recommendations:</strong> &nbsp;The study recommended that managers of a project should be familiar with the expertise of the available resources as part of the process. Suitable financing structures with proper record-keeping on resource control to implement a project are critical. There should also be proper financial plans to govern project funds by accounting for cash spent on projects and keeping records on how capital invested in projects is managed. In addition, there is a need for a regular audit to ensure the resources are efficiently allocated.</p> <p><strong>Keywords: </strong><em>Resource allocation, project implementation, donor funded projects, Vietnam</em></p> 2022-11-30T06:43:19+00:00 Copyright (c) 2022 African Journal of Emerging Issues IMPACT OF TAXATION ON PROFITABILITY OF SMALL-SCALE BUSINESSES IN ICELAND 2022-12-02T13:13:59+00:00 Aron Runarsson Bilek Birkir Bjarnasson Faustin Alex Sigurdsson Yusuf <p><strong>Purpose of the study:</strong>&nbsp;The study sought to examine the impact of taxation on the profitability of small-scale businesses in Iceland.</p> <p><strong>Research methodology:</strong>&nbsp;The study adopted the descriptive research design. The collection of the data was done using questionnaires. The research used a sample of 120 participants to respond to the questionnaires. Descriptive and inferential were used to analyze the study.&nbsp;</p> <p><strong>Findings:</strong>&nbsp;The study findings indicated that&nbsp;taxation significantly impacted the profitability of small-scale businesses in Iceland. The increases in the taxation level reduce the profitability of the businesses.&nbsp;</p> <p><strong>Conclusion:</strong>&nbsp;The study concluded that taxes imposed on small and medium-sized businesses have various effects on their profitability development. An increase in tax rates raises production, distribution, and marketing costs, resulting in higher prices and changing customer purchasing behavior. Customers react to high prices by buying less of the product; hence the sales volumes fall, reducing the profitability of businesses. Thus, the level of taxation has an impact on the profitability level.</p> <p><strong>Recommendations:</strong>&nbsp;The study recommended that it is necessary to make sure that the taxation system is fair and equitable to all businesses. Tax administrators should conduct their duties with more care and integrity to combat issues such as multiple taxation and reducing small business profits. It was also suggested that the tax system should protect and promote small businesses to contribute meaningfully to economic development.</p> <p><strong>Keywords:</strong> <em>Taxation, Profitability, Small Scale Business, Iceland</em></p> 2022-12-02T13:13:58+00:00 Copyright (c) 2022 African Journal of Emerging Issues