https://archive.conscientiabeam.com/index.php/62 Conscientia Beam en-US International Journal of Business, Economics and Management 2312-5772 https://archive.conscientiabeam.com/index.php/62/article/view/3689 <p>This study was set to examine the determinants of financial performance of pension funds in Tanzania. According to literature millions of the people under the globe depend on the pension funds as their principal sources of income at their retirement age. This study adopted a descriptive design to examine the determinants of financial performance of pension funds in Tanzania. The study uses regression analysis approach to examine the effect of determinants on financial performance of pension funds. Data were collected from National Social Security Fund (NSSF)’s financial statements for the period from 2005 to 2022. Different tests were employed such as normality test, heteroscedasticity test multicolliniality test and autocorrelation test in multiple regression modelling. The findings from this study revealed that investments and contribution density have a positive relationship to return on assets. However, the age of the contributors has depicted a weak and insignificant relationship to the return on assets of the pension fund under investigation. Therefore, it is recommended that the pension funds have to put more efforts on its investments as well as contribution density which are key contributors to the financial performance of pension funds in Tanzania.</p> Nafisa Hamis Twalib Moga Tano Jilenga Copyright (c) 2024 2024-03-26 2024-03-26 11 2 19 27 10.18488/62.v11i2.3689 https://archive.conscientiabeam.com/index.php/62/article/view/3744 <p>This research aimed to show the evolution of the Gross Domestic Product (GDP) per capita of the poorest Brazilian municipalities, in relation to that observed in the country's richest municipalities in the period 1999-2020. The data used were: total GDPs; GDP per capita; and agricultural GDP. The data source was the Brazilian Institute of Geography and Statistics (IBGE). We indexed all values for 2020 using the General Price Index (GPI) of the Getúlio Vargas Foundation. Brazil's 5,570 municipalities were ranked in ascending order using annual GDP per capita, and organized into deciles. We selected the first decile, which included the 557 municipalities with the lowest GDP per capita, and the last decile, which included the 557 municipalities with the highest GDP per capita, for comparison purposes. We evaluated the evolution of the per capita GDP/total GDP ratio in these deciles. Geometric Growth Rates (GGR) were estimated in order to gauge the trends observed in these ratios between 1999-2020.&nbsp; The evidence showed that the magnitudes of GDP per capita observed in the tenth and first deciles are quite unequal. However, the study also showed that there was a small reduction in the evolution of the GDP per capita/total GDP between 1999-2020, which suggests a small reduction in inequality in the appropriation of wealth generated in Brazil over the period evaluated. It was also observed that in the richest deciles, the agricultural GDP/total GDP ratio was lower than that observed in the poorest deciles.</p> Vitoria Maria Oliveira Arruda Vitoria Biana da Silva Jose de Jesus Sousa Lemos Jose Newton Pires Reis Joao Costa Filho Milena Monteiro Feitosa Copyright (c) 2024 2024-05-07 2024-05-07 11 2 28 42 10.18488/62.v11i2.3744