Public Sector Accounting and Finance

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The Impact of Foreign Direct Investment on Employement Creation in Tanzania
(ZENITH International Journal of Business Economics & Management Research, 2012-01) Mpanju, AK
As an engine of economic development for developing countries, foreign direct investment (FD) inflows have contributed for creation of employment, technology transfer to local firms, and managerial know-how; have had positive effects on exports and access to external markets. This study tries to analyze the impact foreign direct investment (FDI) inflows on employment generation/creation of Tanzania. It specifically estimates the effect of FDI on employment creation in Tanzania for the period of 1990 to 2008. The study adopted a case study design with a quantitative research approach and it represents an econometric analysis using statistical package for social sciences (SPSS). The results show that there is strong (positive) relationship between the variables. This means that foreign direct investments (FDI) have a big significant impact on the pattern of employment opportunities. Then from above analysis we may conclude that Tanzania’s employment creation especially, does depend upon foreign direct investment inflows.
Analytical Evaluation of Fiscal and Monetary Policies in Macroeconomic Management in Tanzania
(ZENITH International Journal of Business Economics & Management Research, 2012-07) Mpanju, AK
This paper tries to analyze the relative effectiveness of monetary and fiscal policies on macroeconomic management and how they have influenced economic growth and development in Tanzania for the period 1990 to 2009. The essence of the study was to evaluate the trend of narrow money (M1), broad money (M2), government revenue, government expenditure, government budget deficits, and gross domestic product (GDP) growth rates. The study adopted a case study design with a quantitative research approach and it represents an econometric analysis using statistical package for social sciences (SPSS). The empirical analysis on basis of ordinary least squares method suggests that, there is moderate (positive) relationship between the variables (narrow money, broad money, government revenue receipts, and gross domestic product growth rates). This means that these variables have no big significant impact on the pattern of gross domestic product (GDP) growth rates. Also, the analysis suggests that budget deficits have moderate (negative) relationship with gross domestic product growth rates. Thus, the study finds no signified relationship between most of the components and we may conclude that fiscal policy and monetary policy does not exert a strong impact on economic activities in Tanzania.
Analyzing the Impact of Inward Foreign Direct Investment on Employment Creation in the East African Community (EAC)
(ZENITH International Journal of Business Economics & Management Research, 2012-08) Mpanju, AK
As an engine of economic development for developing countries, foreign direct investment (FD) inflows have contributed for creation of employment, technology transfer to local firms, and managerial know-how; have had positive effects on exports and access to external markets. This study tries to analyze the impact foreign direct investment (FDI) inflows on employment generation/creation within the East African Community (EAC), which is the regional intergovernmental organization of the Republics of Tanzania, Kenya, Uganda, Rwanda and Burundi. It specifically estimates the effect of FDI on employment creation in the EAC for the period of 2004 to 2008. The study adopted a case study design with a quantitative research approach and it represents an econometric analysis using statistical package for social sciences (SPSS). The results show that there is strong (positive) relationship between the variables. This means that foreign direct investments (FDI) have a big significant impact on the pattern of employment opportunities. Then from above analysis we may conclude that EAC’s employment creation especially, does depend upon foreign direct investment inflows.
A Review of Legal and Professional Framework Governing Public Sector Accounting and Reporting in Tanzania
(Doarj, International Journal of Business, Accounting and Management, DOA, 2019) Mbugi, Mashaka, S.
The paper attempts to review the legal and Professional framework Governing public sector that forms the basis of public sector accounting and reporting in the united republic of Tanzania. The International Public Sector Accounting Standards (IPSAS) issued standards that guide the preparation and presentation of public accounts; The URT (1977) constitution, the public Finance act of 2001 RE 2004 and the national Audit Act of 2008 forms the basic legal and professional document that guide preparation, accounting and reporting in the public sector. In addition, the paper articulates some of the major problems hindering their implementation and challenges including insincerity among the government officers, lack of professionals in the field and inadequate training of public accountants. The paper pointed out problems and challenges hindering the implantation of regulatory and professional framework as well as the way forward including provision of public awareness being major challenge on the implantation at the public sector level.
Trade, Market Size, Exchange Rate and Foreign Direct Investment: Co-Integration Analysis for East African Region
(Tanzania Institute of Accountancy, 2019-06) Mwanyamba, Isaya R.
The main objective of this paper is to examine the relationship between Trade, Market size, Exchange rate, and Foreign Direct Investment (FDI) in East African Economic Region. Many studies regarding FDI in this region focused only on individual countries; however, this study employs a different approach from the previous studies by treating East African Region as a single huge market
Foreign Directors and Firm Financial Performance: Evidence from the Tanzanian Listed Companies
(Business Education Journal, 2021-01) Assenga, Modest P
This study investigates the impact of foreign directors on the financial performance of the Tanzanian listed firms. The study applies balanced panel data Ordinary Least Square (OLS) regression analysis on 120 firm-years observations obtained from the firms’ audited annual reports and from the OSIRIS database from 2006 to 2018. The study findings support agency and resource dependence theories that foreign directors have a positive relationship with the firms’ financial performance. The findings indicate further that foreign directors enhance firm performance by providing the firm’s Board of Directors with effective and efficient overseeing and advice to the CEO and the top management. This study contributes to the understanding of the impact of foreign directors on firm performance and provides researched based evidence to Tanzanian policy makers on the importance of foreign members on the firm’s Board of Directors. Unlike the previous corporate governance studies, which focused on developed countries, this study examines the effects of foreign members on the Boards of Directors of listed firms in Tanzania, a developing country where very few corporate governance studies have been conducted. The study recommends policy makers in Tanzania to use the results of this original study while preparing or reviewing Corporate Governance Regulations.
The Effects of Board Structure on the Firm Financial Performance of Tanzanian Listed Firms
(Business Education Journal, 2021-07) Assenga, Modest P
This paper examines the effects of the board structure variables of board size, outside directors and CEO duality on firm financial performance of the listed firms in Tanzania. This study uses a sample of listed Tanzanian firms from 2006 to 2018 and uses balanced panel data Ordinary Least Square (OLS) regression analysis of 120 firms-year observations obtained from the firms’ audited annual reports and the OSIRIS database. Furthermore, in order to address the endogeneity problem, this study uses the Random effect regression model and the Two Stage Least Square (2SLS) regression model as a robustness test. The results show that the smaller the board size with a higher proportion of outside directors and no CEO duality, the greater the firm’s financial performance. This study contributes to the understanding of the relationship between board structure and financial performance and it provides academic evidence to Tanzanian policy makers of current and future Corporate Governance reforms. First, dissimilar to most previous Corporate Governance literature that relates to developed countries, this study examines the effects of the board structure variables of board size, outside directors and CEO duality in Tanzania which is a developing country where very few Corporate Governance research studies have been conducted. It addresses the endogeneity problems between board structure and firm financial performance using Random effect regression and Two Stage Least Square (2SLS) regression models
Impact of Tax Audit on Burden of Proof on Examined Returns of Income Among Small and Medium Enterprises in Dar es Salaam City, Tanzania
(TIA, 2022-06) Chachalika, Kassim A.
The study examined the impact of tax audits on the burden of proof on examined returns of income among SMEs in Dar es Salaam City in Tanzania. Specifically, the study intended to examine how the issued notice of deficiencies affects the burden of proof on taxpayers on the production of evidence and persuasiveness to the tax authority. The study applied a cross sectional design and quantitative and qualitative approach, where, data were collected from targeted respondents and analysed quantitatively to establish the relationships between variables. Data were analysed through a descriptive statistical method and presented in frequency tables. Primary and secondary data were collected through a combination of methods including key informant interviews, structured questionnaires, and focus group discussions. The study revealed that education level has a greater impact on tax audit notice of deficiencies and taxpayers’ burden of proof from the examined return of income point of view. The education level of the respondents indicates that 41 (60%) out of 68 of the respondents had a primary education level. The study concluded that understanding the impact of a tax audit with respect to notice of deficiencies, the burden of proof, and audited taxpayers’ perception from the examined returns of income can influence tax compliance once taxpayers have basic tax laws education. Specifically, by understanding better why taxpayers usually bear the burden of proof, the tax authority will be in a position to use appropriate measures that will bring in balance the burden born by taxpayers on the production of evidence and persuasiveness to tax officers. The study recommends that tax authorities with other stakeholders such as tax consultants, accountants, and auditors should ensure taxpayers are equipped with basic tax laws education from their childhood, at primary schools, and post-primary schools
Influence of Transaction Cost Determinants on Credit Customer Category of Commercial Banks in Tanzania
(TIA, 2022-06) Nguvava, Heriel E.
The provision of credit services in rural areas is a challenge as agriculture and other rural economic activities have unique characteristics of dependence on natural resources, long production cycles and vulnerability to multiple risks. This paper aims to analyse transaction cost as the determinants of the choice of credit customer category for commercial bank’s credit business scale-up in Tanzania. Primary data for this study were collected from 37 registered and licensed commercial banks in January 2018 through structured questionnaires. The main sources of secondary data were peer-reviewed journal articles on transaction cost economics and rural financing. Data were analysed quantitatively through the logistic regression method. Key findings revealed that commercial banks have failed to scale up their credit operations to rural-based customers due to high transaction costs. This fact emanated from commercial banks’ preference of transacting credits directly with individual borrowers instead of using intermediaries, thus multiplying transaction costs, especially when dealing with rural-based borrowers. Therefore, commercial banks believe to be better off with few urban-based credit customers. This study recommended that commercial banks should use multiple credit governance structures (CGSs)\ (methods for credits delivery) to mitigate transaction costs when giving credits. Direct channels should be opted for when dealing with urban-based borrowers since low transaction costs are involved. Indirect channels with intermediaries should be opted for when scaling-up credit operations to rural-based borrowers since they allow the spreading of credit transaction costs throughout the credit supply channel. AJASSS Volume 4, Issue No. 1, 2022 page 245 Keywords: Credit, Transaction Cost, Commercial bank
Motives and Ethics of Creative Accounting: A Reflective Review and Views
(TIA, 2022-06) Kaaya, Indiael D.
Stirred by ethical conundrum of creative accounting and its damaging impact on corporate reporting, this literature review paper (LRP) explores motives of creative accounting and discusses its ethical lines. Consistent with Kaaya (2015a), we, employed qualitative and content analysis approach, as it is reportedly effective for studies of this nature (Corbin & Straus, 2008). Overall, the study found that, creative accounting is unacceptable practice, largely derived by managers’ self-centredness and short-termism and serves external users with obscured information. Information asymmetry, conflicting interests, fear for violating financial covenants, maintaining predictable growth and hiding disgraceful condition are notable drivers of creative accounting, but, essentially, enabled by flexibilities which are integral of reporting standards. Specifically, the paper recommends, first, creative accounting and fraudulent reporting are conceptually, intentionally and practically synonymous and well-nigh indistinguishable; second, auditors ought to be professionally competent and inquisitive to ensure all matters of material impact on financials are discovered and reported. This implies, it is right to ask where were the auditors when things went wrong about companies, because, nothing detrimental can occur without their knowledge, unless, they choose to turn a blind eye on it or are professionally incompetent. We argue that, creative accounting is based on wrong motive (to cheat and mis-inform stakeholders), breaches professional code of conducts and fiduciary duty, destroys honour of profession accountancy and leads to immense losses to stakeholders, and nothing can be right about it. We, therefore, call for concerted efforts by all stakeholders to fight against it.
Eﬀects of Government Debt on Monetary Policy Strategy in Tanzania
(African Journal of Accounting and social science (AJASSS), 2022-06-30) Mwankemwa, Suma P.
This paper examines the fscal dominance hypothesis in Tanzania by exploring the relationship between the monetary base and the government debt using monthly data from 2003:1 to 2019:12. Results from formal statistical tests indicate no evidence of a long-run relationship between the variables. Structural vector autoregressive model is thus estimated to analyse the short-run dynamics. The fndings point to a positive and statistically signifcant impact of government debt on monetary base. The fndings identifes political phenomenon that before the fourth phase government (2003-2005), monetary policy witnessed relatively intensive fscal dominance as compared to the fourth phase (2005- 2015) and ffth phase government (2015-2019). However, in comparison with the fourth phase government, fndings suggest that during the frst four years of the ffth phase government, monetary policy encountered a relatively high fscal inﬂuence, partly attributed to implementation of huge development projects and reduction in foreign fnancing in the government budget. The identifed fscal dominance for the sample period, implies a subordinated monetary policy, compromising on Bank of Tanzania’s primary objective of price stability.
Critical Factors for Success of Small-Enterprises in Tanzania: A Case of Vegetables and Fruits Vendors in Five Regions
(2022-10) Abdallah, Gorah. K.
Institutional Theory has become important concept of interest in the field of entrepreneurship. This paper examines the critical factors contributing to the success of small business enterprises of supplying vegetables and fruits in a developing country (Tanzania). Data were collected from five regions in Tanzania and evaluated using Multiple Regression analysis. The results show that the independent variables (i.e. customer services, marketing accessibility, reputation of personal branding, reliable services, and government support services) contribute to the success of small enterprises of vendors for vegetables and fruits in Tanzania
The Nexus between Risk Profile and Project Performance: Evidence from the Real Estate Sector in Tanzania
(Tanzania Institute of Accountancy, 2023-06) Kayamba, Diana
Studies on the risk and project management in real estate research largely identify various forms of risk factors; the question of how these risks ultimately affect the performance of real estate projects has remained under-researched. Thus, this study examines the inter linkages of risk profile in terms of risk likelihood of occurrence (RLO), risk severity of impact (RSI) and risk controllability (RC) on real estate project performance (REPP). Data were collected from a sample of 144 developers from 18 real estate companies in Tanzania. It was found that identified risks have different levels of RLO, RSI, and RC. While market, financial, and environmental risks have higher RLO and RSI, technical risks, design risks, and managerial risks have higher RC. Furthermore, the results show that REPP is negatively influenced by RLO and RSI but positively influenced by RC. The study contributes to, and extends scholarly literature on risk and project management in real estate and sheds light on practitioners, particularly on the need to prioritize risks remedies, considering their frequency of occurrence. The paper concludes with avenues for further research. Research has identified various forms of risk factors, but the question of how these risks ultimately affect the performance of real estate projects has remained under-researched. This study stands as the first of its kind to analyse the nexus between risk profile and REPP.
Institutional Quality and Inward Foreign Direct Investment in Africa: The Moderation Effects of Ease of Doing Business
(Tanzania Institute of Accountancy, 2023-06) Kayamba, Diana
This article examines the linkage between institutional quality (IQ) performance and foreign direct investment (FDI) inflows in 45 African countries from 2010 to 2019. The study moderates this relationship by ease of doing business (EDB) which reflects friendliness of the country’s business environment. In addition, disparities in terms of IQ, EDB and FDI between African countries in different geographical regions and economic development groups are examined. ANOVA and Post-hoc ANOVA results firstly reveal significant variations in between African countries in terms of IQ, EDB and FDI inflows with the Southern and Northern African regions appearing to perform better. The fixed effects regression estimation results show significant disparities in inward FDI, IQ and EDB between different African regions and countries at different levels of economic development. The results secondly depict unidirectional predictive power of IQ indicators and EDB on FDI inflows. In addition, the study finds insignificant linear relationship between IQ indicators and FDI inflows except for rule of law and control of corruption. Moreover, the findings reveal that the impact of these two (2) indicators on FDI inflows is strengthened by EDB. This study adds to existing knowledge since extant literature on the linkage between IQ and FDI inflows has generated mixed findings. Moreover, the role of EDB on the linkage between IQ and FDI inflows has seldom been studied. The findings emphasize the need for policy makers in African countries to work towards combating corruption and improving rule of law while creating conducive business climate for foreign investors.
Effects of Macroeconomic Variables on Banks’ Lending in Tanzania
(Tanzania Institute of Accountancy, 2023-06) Miku, Benjamine G.; Mpojota, Amour S.; Joseph, Emmanuel S.; Charles, Geofrey M.
The purpose of this paper is to analyse the effects of macroeconomic variables on banks’ lending in Tanzania. The study applies the Autoregressive Distributed Lag Model (ARDL). Time series data were analysed yearly covering the period of 1970 to 2021. The contribution of this particular study is provision of empirical evidence of whether macroeconomic variables affect banks’ lending behaviour in Tanzania and provide evidence-based policy implication for the country with regard to the financial sector and banks’ lending in Tanzania. The empirical results show that there is a significant short-run negative impact of M3 Money Supply in overall commercial banks’ lending rate in Tanzania which ultimately impact positively commercial banks’ credit lending behaviour. An increase in money supply would lead to a decrease in interest rate. This would ultimately lead to an increase in banks’ lending, which is expected to increase because banks would become more liquid resulting into stimulation of banks’ lending behaviour. By implication, a contractionary Monetary Policy in a country would inhibit banks’ lending as banks run out of liquidity and therefore lending rate would be high. However, excessive bank lending to unproductive and speculative sectors due to a lower rate of interest would lead to unnecessary increase in money supply and hence inflation. This would necessitate the government and the monetary authority of the country to put in place measures to control the rate of inflation to a desirable level. The changes in money supply have direct impact on prices and economic activities and that the relationship between money supply and inflation is much predictable in the long-run than in the short-run. The study suggests that more economic activities act as stimulators of banks’ lending. When more economic activities are in place in an economy then the likelihood of banks to lend to such economic activities is increased. The study thus advises policy makers to put in place conducive environment which could attract more business opportunities to which banks could extend credit
Credit Risk Management Strategies Reviews and Performance of Commercial Banks in Tanzania
(Tanzania Institute of Accountancy, 2023-06) Majondo, Safari; Mataba, Lucas; Mmari, Goodluck
The Government of Tanzania has undergone various reviews on credit risk management strategies at different periods of time including 2008 and 2014 for the purpose of ensuring bank stability and good performance. Despite all these reviews, performance and stability of most commercial banks in Tanzania has become a challenge. This study, therefore, assessed empirically the level at which commercial banks in Tanzania implement new credit risk management strategies and then whether the reviews made on these strategies reduced or increased the non-performing loans (NPL) and profits respectively. The study applied a cross sectional design. Purposive sampling technique was used to obtain a sample size of 120 respondents based on their position and status. Primary data were collected using a self-administered questionnaire while secondary data were collected using audited financial statements. The primary data were analysed descriptively and inferentially by computing descriptive statistics and using a multiple linear regression model respectively. Results showed that there was high implementation on reviewed credit risk management strategies by commercial banks. Findings from regression analysis showed that risk control and risk monitoring strategies had negative and positive significant effects on NPL and return on equity (ROE) respectively. More efforts should be put in place to ensure that all commercial banks continuously implement reviewed credit risk management strategies, especially risk control and monitoring strategies. The limitation of this study is that it concentrated more on commercial banks and ignored other financial institutions which were also affected by regulatory reviews of 2014. Thus, similar studies should be conducted using other regulatory requirements reviews not captured in this study.
Understanding the Extent of ICT Application in the Public Sector and its Relationship with Good Governance in Morogoro Municipal Council, Tanzania
(African Journal of Accounting and Social Science Studies (AJASS), 2023-12) Peter, Joseph C.; Nnunduma, Ephraim S.
Information and Communication Technologies (ICTs) have been recognized by developing countries as one of the tools needed to tackle many bottlenecks affecting the public sector of various governments today. The rationale of this study was to analyse the extent of ICT application in the public sector and its relationship with good governance in Morogoro Municipal Council, Tanzania. On one hand, good governance was measured in terms of accountability, openness, and citizen participation as well as corruption control while on the other hand, ICT application was limited to the use of social media, e-government, SMS, toll free call numbers, e-mailing, and video conferencing. The descriptive cross-sectional design was used to collect quantitative data from 31 civil servants in Morogoro Municipal Council using a structured questionnaire. A census sampling technique was used to select all civil servants as respondents. The overall findings of the study based on descriptive statistics show that civil servants agreed to a great extent that ICT application is implemented in government functions to enable good governance. Moreover, inferential results show that all ICT applications have a positive and significant relationship with good governance in terms of transparency, accountability, and community participation. However, e-government, e-mailing, and video conferencing were found to have a non-significant relationship with corruption control. Therefore, the study concluded that ICT application is a very crucial determinant of good governance. Based on the findings of this study it is recommended that the government develop user-friendly e-government websites and improve the use of e-mailing and video conferencing to allow government officials and citizens to share information easily and quickly. Also, it is recommended that the government create awareness of e-government among citizens. Practically, this study provides empirical suggestions for civil servants and citizens on ways they can use e-government platforms to effectively impact the provision of services by the government.
Factors Leading to Employee Turnover in Tanzania Public Sector Organisations: A Case of Tanzania Fisheries Research Institute, Dar es Salaam
(African Journal of Accounting and Social Science Studies (AJASS), 2023-12) Payowela, Jackson E.; Mrema, James E.
This study was conducted to determine the factors leading to employees’ turnover in Tanzania Public Sector Organisations (PSOs). Specifically, the study assessed factors leading to employee turnover in Public Sector Organisations. The study was conducted at the Tanzania Fisheries Research Institute (TAFIRI-Dar es Salaam) which is a research institute constituting the public sector organisations under the Ministry of Livestock and Fisheries. A case study design was employed for a comprehensive understanding of the phenomena. Data collection was through a questionnaire and interview guide which involved 35 respondents who were randomly and purposively selected. The analysis of data from the questionnaire was done descriptively through Statistical Package for Social Science (SPSS) where frequencies and percentages were created and presented through tables while the analysis of data from the interview was done through content analysis. The study was guided by 3 theories: Maslow’s Hierarchy of Needs, Existence, Relatedness, and Growth (ERG) Theory, and Herzberg’s Two factor Theory. The study revealed low salaries and benefits, poor leadership and supervision, limited opportunities for training and development, late promotion and re-categorization, shortage of working tools and infrastructure, job dissatisfaction and seeking for better jobs, lack of incentives scheme, and late or absence of payments and other monetary rewards, constitute the factors leading to employees’ turnover in PSOs. In light of the findings, the study recommended the management of PSOs in Tanzania particularly TAFIRI to formulate and implement strategies aimed at improving the work environment. This study has confirmed what other studies have depicted regarding the factors leading to staff turnover and at the same time this study will help policymakers particularly in public organizations to make sure that they create policies that promote employee welfare and hence reduce turnover.
The Influence of Socio-Economic Factors on the Membership Status of Health Insurance Schemes: A Case of the Informal Sector in Tanzania
(African Journal of Accounting and Social Science Studies (AJASS), 2023-12) Mapoy, Nasra K.; Bonza, Zainabu H.; Minga, Nyambilila M.; Kemirembe, Donata P.; Kabago, Lilian
One of the key factors in the development struggle is the way people in a particular socio-economic setting access their medical care and how affordable this healthcare is. A healthy population is more likely to translate into an economically sound nation. However, there has been an issue with the membership status of various health insurance schemes across the country. While the importance of having health, coverage is undeniable to almost all households, and the way it reduces hospital costs significantly, it has been noted that there is not a matched enthusiasm when it comes to enrolling in the various health insurance schemes. This study was therefore aimed at assessing the influence of socio-economic factors on the membership status of health insurance schemes, particularly in the informal sector in Tanzania. Data for this study had been obtained from a stratified three-stage sample of 15,720 households of the Tanzania Integrated Labor Force Survey 2020/2021. Specifically, the study targeted about 4,483 households that had household heads engaged in the informal sector to determine the influence of sex, age, education, marital status, place of residence, and income category on joining health insurance schemes. The results revealed that education level, income category, marital status, age group, and gender had a significant effect on the membership status of health insurance schemes. From this study, it is recommended that a balance is restored by encouraging more people to become members. A referral technique could prove useful, whereby members reach out to close family and friends as ambassadors of existing insurance schemes. More effort could also be directed towards the populace from the informal sector, through campaigns that pan out to all educational levels in the community. This can be best achieved through the local government authorities since they are closer to the communities. Needless to say, sensitization campaigns can be done through all major media; that is, radio, TV, and major newspapers.
Board Characteristics and Bank Performance: Evidence from Selected African Countries
(African Journal of Accounting and Social Science Studies (AJASS), 2023-12) Mwakitalima, Hekima; Mnzava, Bernard
The study is aimed at examining board characteristics and bank performance evidence from selected African countries namely Tanzania, South Africa, Egypt, and Nigeria.26 banks with coverage of 10 years (2011-2020), were covered by the study. The study employed a purposive sampling technique to obtain the 26 banks listed in the Dar es Salam Stock Exchange (DSE), Johannesburg Stock Exchange (JSE), Egypt Stock Exchange (EGX), and Nigeria Stock Exchange (NGX). Four countries were selected to represent the whole of Africa, whereby eastern Africa was represented by Tanzania, western Africa was represented by Nigeria, northern Africa was represented by Egypt and southern Africa was represented by South Africa. The results of the study show that gender diversity was statistically significant and had a negative impact on bank performance; skills diversity and independence diversity were found to be statistically significant and had a positive relationship with bank performance while nationality diversity and age diversity seemed to be statistically insignificant.

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