Browsing by Author "TIBEBU FREW"

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    ASSENSMENT OF INTERNAL CONTROL OVER CASH IN THE CASE OF GURAGUE ZONE FINANCE BUREAU
    (WOLKITE UNIVERSITY, 2021-08) TIBEBU FREW
    Assessment of internal control over cash is not only related to managing cash or money; it includes the whole bureau efficiency, developmental goal, development of standards, values, norms, and attitudes that will get or support the development of financial capability among individuals as well as improve financial well-being of individuals(private) or government financial impact. The assessment of internal control over cash is associated how privet and government organizations are goes to their plan and their objectives. And also build trust in all people and mobilize more effective utilization of scarce resource. This research discussed on the framework to illustrate assessment of internal practice over cash that contribute to the organizational goal and target objective of bureau toward to achievement good implementation procedures and governed rule. Also this research is a review the Gurague zone finance bureaus over all practice. The research questions more emphasize or addressed in this study was, "how assessment of internal control over cash affect the organizational resource utilization and using procedural rule ?”. In this study explanatory data was collected from the Gurague zone finance bureau who were currently employees of Guraguea zone finance bureau and by using Close ended questionnaires and some interviews would be used to conduct a survey among employee who represented those Gurague zone finance bureau. The respondents would be asked to questionnaire that had a series questions of internal review questions, internal control implementation procedures questions, cash custody duties, responsibility venturing, over all cash controlling and others related assessment of internal controlling over questions. In this study judgmental sampling technique would be employed to draw sample employee of bureau be causeit was able to better estimate the characteristics of the population
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    DETERMINANTS OF BUDGET EFFECTIVINESS IN GURAGUE ZONE OFFICE OF FINANCEAND ECONOMIC DEVELOPMENT
    (WOLKITE UNIVERSITY, 2024-04) TIBEBU FREW
    Mung bean (Vigna radiata L.), is a recently introduced grain legume crop with high potential uses and export demand. However poor crop management practices, including improper NPSB fertilization rate and absence of improved varieties contributed to low productivity in the study area. Hence a field experiment was conducted in Cheha district, Gurage Zone to evaluate the effect of blended NPSB fertilizer rates on the yield and yield components of mung bean varieties. The experiment was laid out in a randomized complete block design with three replications. There were 16 treatment combinations, comprising two mung bean varieties (NVL-1 and Rasa) and eight blended NPSB fertilizer rates (0, 25, 50, 75,100, 125, 150 and 175 kg ha-1). The results showed that the highest values for most growth parameters and yield components were obtained with the application of 175 kg ha-1 NPSB. Results from the main effect of NPSB fertilizer rates indicated that the highest values for plant height (75.83), total number of branches (8.43), total number of nodules (22.91 and 22.6), number of effective nodules (13.41and 13.01) hundred seed weight (35.5g) and above ground dry biomass (5606.3 kg ha-1) were obtained. The interaction between variety and NPSB rate significantly influenced several growth and yield traits. The combination of Rasa variety with 175 kg ha-1 NPSB resulted in the highest days to 50% flowering (55.66 days),days to 90%physiological maturity (88.33 days), number of pod per plant (31), number of seed per pod(13.91), grain yield (1403.33 kg ha-1) and harvest index (24.97%).The partial budget analysis indicated that the combination of rasa variety with 175 kg ha1 NPSB gave the highest net benefit (48,928 Birr ha-1) with 1113.2% marginal rate of return. Therefore, the use of 175 kg ha-1 NPSB fertilizer with Rasa variety are recommended for optimal mung bean yield and economic benefit in the study area and similar agro ecology. These findings provide valuable insights for farmers and researchers to enhance mung bean production and address yield limitations in Ethiopia. However, since the result is only on one season and one location, further research is recommended to be carried out across more seasons and locations.