Bachelor of Art

URI for this collectionhttps://rps.wku.edu.et/handle/987654321/113

Browse

Now showing 1 - 20 of 855

A RESEARCH SUBMITTED IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF ABACHLER DEGREE IN ACCOUNTING AND FINANCE
(WOLKITE UNIVERSITY, 2025-08) SHILIMAT TEKALIGN
This study focuses on the adoption of international financial reporting standard(IFRS). Key challenges of in ethio telecom. The study uses both primary and secondary data. Primary data were collected through questionnaire and secondary data were collected from reference books and internet source. IFRS adopted officially in December 2014 & the main objective of IFRS is to coverage the diverse business language being used by business communities all over the world. Finally, the study displayed practical implication for government of Ethiopia & Ethio telecom to use proper application of all adopted standard also the study suggests that rigorous IFRS capacity building program should be embarked by the government &company also for training institution in order to provide the needed man power for lFRS implementation. Finding of the study High Implementation Cost 60% strongly agreed and 40% agreed that IFRS adoption is costly. Expensive consulting fees,Lack of qualified personnel for IFRS implementation ,Absence of a structured market for fair value measurements. High training costs .Complexity of Financial Reporting 80% agreed and 20% strongly agreed that IFRS increases reporting complexity. Reasons: Continuous updates to IFRS standards. Principle-based nature (vs. rule-based GAAP). Extensive disclosure requirements. Lack of familiarity with IFRS among professionals. Lack of Implementation Guidance 80% agreed and 20% strongly agreed that insufficient guidance hinders adoption. Challenges include: Absence of clear instructions from regulatory bodies. Risk of inconsistent interpretations. Volatility in Earnings :40% agreed, 20% strongly agreed, and 20% disagreed that IFRS increases earnings volatility. Reasons: Fair value accounting (vs. historical cost).Economic instability in Ethiopia (e.g., fluctuating interest rates. Fair Value Accounting Issues :80% strongly agreed that fair value measurement is problematic Lack of observable market data :No reliable valuation experts in Ethiopia. IT System Limitations :60% agreed that existing IT systems struggle with IFRS transition.
ACCOUNTING PRACTICES OF SMALL AND MEDIUM SIZED ENTERPRISES AND ITS EFFECT ON ACCESS TO FINANCE IN WOLKITE
(WOLKITE UNIVERSITY, 2021-08) TARIKU DEMIS
This study seeks to examine the accounting practice of small and medium sized enterprises and its effect on access to finance in Wolkite. It identifies the sector as the key to unlocking the economic potentials of the country. However, the sector is constrained by a number of factors which include among others minimum or poor accounting practice and difficulty in accessing credit facilities. For the achievement of the objective of the study quantitative research approach particularly survey design were used and the data obtained were analyzed using descriptive statistics. The study revealed that the majority of the studied firm has no formal accounting practice. The study also revealed that the major sources of finance available for the establishment andexpansion of SMEs in Wolkite are personal saving, microfinance, money from friends orrelative, Iqub and less from banks. The problems significantly associated with access to bankcredits are the demand for collateral, accounting practice or formal accounting information andage of the firm
THE AFRICAN UNION APPROACH FOR PEACE SETTLEMENT: THE CASE OF CONFLICT BETWEEN THE GOVERNMENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA AND THE TIGRAY PEOPLE’S LIBERATION FRONT
(WOLKITE UNIVERSITY, 2023-11) TADEWOS KOCHITO MAREKO
This study is intended to investigate the African Union's approach to peace settlement in the case of conflict between the government of the federal democratic republic of Ethiopia and the Tigray People’s Liberation Front. To achieve this, the study examined the African Union's efforts, achievements, and challenges in implementing the peace process using a qualitative research approach and descriptive research design. In doing so, the researcher used both primary and secondary sources of data. The primary data were collected from key informants who were selected through the purposive sampling technique, and the secondary data were collected from documentary sources. A descriptive method was employed to analyze the collected data. The findings of the study make it clear that the African Union approach to peace settlement was successful, that a peace process was effective, and that it has proven that the notion of African solutions to African problems is actually implemented on the ground. As well, from the AU’s diplomatic effort in Ethio Tigray’s peace process, various lessons were learned. Besides, the AU continues to make progress in the prevention and resolution of conflicts, the end of hostilities, and the essential services that have also been maintained and restored to those in conflict-affected areas. On the other hand, the African Union has faced certain challenges in implementing the peace process; this includes a lack of funds, unwillingness aspirations from parties, and a weak institutional system. Thus, it is recommended that the Horn of Africa regional bodies, the African governments, and other external actors like the US, UN, and EU voluntarily provide the relevant skills and resources to perform the mandated tasks of the African Union.
AN ASSESSMENT ON THE EFFECT OF POPULATION PRESSURE ON THE AGRICULTURAL LAND USE IN GURAGHE ZONE THE CASE OF EZHA WOREDA, GURAGHE ZONE, CENTRAL ETHIOPIA REGION, ETHIOPIA.
(wolkite universty, 2024-08) AYCHEWU MARU; BURTUKAN DEJENE
The study has conducted Guraghe zone Ezha woreda. As a whole, because of high population pressure in recent year many highlands have become area of out migration owing to over population and environmental degradation which is caused by influence of man. And in this Kebele occur serious expansion of settlement affect on agricultural land, so we select this study area from among another Kebele of Ezha Woreda. Because of high population growth in a recent year many highlands have become areas of out migration owing to over population and environmental degradation, which has caused by influence of man. The main purpose of the study was to assess the effect of population pressure in study area. And in this Kebele occur serious expansion of settlement effect on agricultural land, so we select this study area from among another Kebele of Ezha Woreda. In this study data was collected thourgh closed and open ended, face to face interview present to the respondents to express their view Both qualitative and quantitative methods of data analysis have employed. Systematic sampling techniques were used on the nature of the study area. The major findings of the study Ezha woreda has affected by different problem. Such as soil erosion, deforestation, overgrazing and bad cultivation is one of dominate problem. Deforestation is more significant problem in the woreda. finally, in light of the analysis made the following conclusion were reached up on there is high population due to farmers lack knowledge about efficient family planning and birth control method in this wereda. Hence, this situation contributed a lot for population pressure on agricultural land use. Rapid population pressure is acting as a negative factor on the environment, leading in some scenarios to distraction of natural level and contributing to such global problem also loss of biodiversity and the possibility of global warming. It is therefore, recommended to advise the farmers of study area practice family planning. They should be train probably to raise their agricultural productivity by adding new technology to their traditional agricultural practices. They should be ignore up and down farming system, woreda agricultural office and development agent have responsibility to develop awareness about impact of agricultural land because, high population pressure has an implication on agricultural land in particularly in the study area.
AN ASSESSMENT ON THE EFFECT OF POPULATION PRESSURE ON THE AGRICULTURAL LAND USE IN GURAGHE ZONE THE CASE OF EZHA WOREDA, GURAGHE ZONE, CENTRAL ETHIOPIA REGION, ETHIOPIA.
(WOLKITE UNIVERSITY, 2024-08) AYCHEWU MARU; BURTUKAN DEJENE
The study has conducted Guraghe zone Ezha woreda. As a whole, because of high population pressure in recent year many highlands have become area of out migration owing to over population and environmental degradation which is caused by influence of man. And in this Kebele occur serious expansion of settlement affect on agricultural land, so we select this study area from among another Kebele of Ezha Woreda. Because of high population growth in a recent year many highlands have become areas of out migration owing to over population and environmental degradation, which has caused by influence of man. The main purpose of the study was to assess the effect of population pressure in study area. And in this Kebele occur serious expansion of settlement effect on agricultural land, so we select this study area from among another Kebele of Ezha Woreda. In this study data was collected thourgh closed and open ended, face to face interview present to the respondents to express their view Both qualitative and quantitative methods of data analysis have employed. Systematic sampling techniques were used on the nature of the study area. The major findings of the study Ezha woreda has affected by different problem. Such as soil erosion, deforestation, overgrazing and bad cultivation is one of dominate problem. Deforestation is more significant problem in the woreda. finally, in light of the analysis made the following conclusion were reached up on there is high population due to farmers lack knowledge about efficient family planning and birth control method in this wereda. Hence, this situation contributed a lot for population pressure on agricultural land use. Rapid population pressure is acting as a negative factor on the environment, leading in some scenarios to distraction of natural level and contributing to such global problem also loss of biodiversity and the possibility of global warming. It is therefore, recommended to advise the farmers of study area practice family planning. They should be train probably to raise their agricultural productivity by adding new technology to their traditional agricultural practices. They should be ignore up and down farming system, woreda agricultural office and development agent have responsibility to develop awareness about impact of agricultural land because, high population pressure has an implication on agricultural land in particularly in the study area.
AN ASSESSMENTN OF CAUSE AND CONSEQUENCES OF ENVIRONMENTAL POLUTION IN ETHIOPIA,CENTRAL ETHIOPIA REGION, GURAGE ZONE IN WOLKITE TOWN
(wolkite universty, 2024-08) Amare Gerem; Mirtinesh Yohannes
Environment is a place where both living and non-living thingies live in it. Environmental pollution is the way of changing normal/natural/ environment into harmful environment that cause adverse consequences on human health. The study was conducted in Wolkite town which is located about 158 km of south of Addis Ababa. The major purpose of the study was assessing causes and consequences environmental pollution .This study used to identifying types, source and consequences of environmental pollution. For this study data received primary and secondary data. Primary data collected through direct observation and distributing questionnaires for samples of 92 respondents and secondary data collected from wolkite town health service and municipality office. By using this data the researchers used simple random sampling and describe the analyses in table in percentage according to specific objective. Pollution is caused by industrial and commercial waste, agriculture practices, human activities and transportation. It is created by human actions and by natural disasters. Generally, the most people have a view about the environment as useful and applying mitigation methods or prevention such as preparing underground storage table for domestic liquid waste, burning solid waste, informing for municipality to lift out dead body of animals and performing other activities to prevent environmental pollution. Therefor education is the most important means that helps to protect the environment.
ANALYSIS OF FACTORS AFFECTING EMPLOYEES PERFORMANCE: IN THE CASE OF BUTAGIRA GENERAL PEBLIC HOSPITAL
(WOLKITE UNIVERSITY, 2025-08) BEREKET MELESE
Employee performance refers to measures that could be taken into consideration when measuring an employee‘s productivity, efficiency, effectiveness, and quality.”. The study aimed at explaining the determinants of the performance of nurses’ of public hospitals in Butajita.. in the hospitals were selected by simple random sampling and the study subjects in the hospital. both primary and secondary data would be used. Primary data was gathered through questionnaire. Secondary data was collected from books, journals articles and the Hospital’s files and web site. Table and percentage were used to analyze the data. Simple Random Sampling (Lottery method) has more employees to obtain the participant from each working unit from monthly work schedule obtained from the head nurses in the hospital.
Analysis of Financial Performance in Newly Established Commercial Banks (In Case Of Wolkite Town)
(WOLKITE UNIVERSITY, 2021-01) Temesgen Fiseha Gonfa
This study entitled ‘Analysis of Financial Performance in newly established commercial banks conduct. Both the trend and financial performance analysis approaches would be used. Five years an audited financial report from 2008 to 2012 of the commercial banks was taken for analysis purpose. The objective of the study would be evaluates the financial performance in newly established commercial banks in Wolkite Town by analyzing its past five year’s financial performance of the bank with other commercial banks. Financial ratios would be considered to measure the ROA and ROE of the new commercial banks. To obtain information relevant to the study both primary and secondary data was used and the researcher sought to obtain opinions about financial performance banks. The study was used a descriptive research design. In order to achieve the objective of the study and answer the research questions, open and closed ended question would be taken by researcher and also both research approach was used (qualitative and quantities research approaches). In order to gather the required data, questionnaire and key informant interview would be used. Due to the size of the population is large the researcher was used probability and non probability sampling technique for many purpose those would be collected accurate data about the research topic, saving of time, cost, employee and manager was adopt, manager and employer of the staff. Responses of survey data would be present and analyze using tabular and finally summary, recommendation and conclusion would be presentenced
ANALYZING CAUSE OF EMPLOYEE TURNOVER INTENTION (IN CASE OF KUTABER TOWN HEALTH CENTER)
(WOLKITE UNIVERSITY, 2020-12) MUBAREK MOHAMMED
The rate at which employees enter and withdraw from organization is become a source of concern to HR managers given the damaging effect of frequent turnover can have on organizations. Turnover intention is defined as an employee’s intent to find a new job with another employer or organization. Turnover intention is basically the manifestation of one's inner feeling about his or her job. In other words, it is an emotional state linked to one's job, which would effectively be translated into job behaviors, and in due course would positively or negatively affect the overall performance of an employee. The main objective of the study is to identify the cause that affect turnover intentions of employees and the method employed to investigate the problems would be descriptive research. The main objective of this study would to assess the cause of employee turnover intention in kutaber health center. To meet its objective, the researcher would use descriptive type of research design. The researcher would use simple random sampling techniques for the sake of giving equal chance of being selected and because of large number of the employee the researcher would use 95 employees as a sample from 124 employees. The necessary data would be gathered from primary sources using questionnaire and interview from employee of the health center and also it would be gathered from secondary sources such as documents, references within the organization. After the necessary data would collect the researcher would use both quantitative and qualitative methods to analyze data and present these data using table because of its simple to understand and appropriate for comparison.
ANASSESSMENT OF POLITICAL AND ADMINISTRATION DECENTRALIZATION: THE CASE STUDY OF WALISO TOWN.
(2019-06) Derara Endale; Sorecha Hirphaye; Maste Boka
The objective of this study was to assess the implementation of decentralization of power and responsibility to Woliso town administration government. It particularly focuses on the political and administration forms of decentralization. The researchers conducted this research by using qualitative and quantitative types of methodology. Primary and secondary sources were used to conduct this research. By using these sources, the researcher found political and administrative problems in the study area such as low level of autonomy, lack of competitive political parties, lack of finance allocation, lack of skilled human power, highly interference of higher level of government and corruption. The research also gave the following recommendations: The regional government should transfer sufficient power; competitive political parties and electorates should be existing in the studied town administration; skilled human power should be to enact and implement
ANAYSIS OF RENTAL TAX LEVY AND COLLECTION PROBLEMS IN CASE EMDIBER CITY REVENUE OFFICE
(WOLKITE UNIVERSITY, 2021-01) ASASAHEGN ZEWDU
The study was conducted rental tax levy and collection problem in Emdbir city revenue office. The general objective is to assess the rental tax levy and collection problem according to the established regulation of Emdbir city revenue office and problem encountered by tax payers and collecting authority. To achieve the objective necessary data were used. The Primary and secondary source of data to be collected order there gatherer information, which help fall for the study. Primary data was collected through unstructured interviewer and questionnaires distribution to employees and tax payers. Secondary data collected from review the documents, manuals of Emdbir revenue office report issued to their employees and research has been judgment sampling for it advantage of convent to use all less time consuming. This payer is descriptive types of research. Finally the collected data were processed, analyzed and interpret by using different table, percentage, and recommendation and conclusion were forwarded bases on the identified problems
ARESEARCHSUBMITTEDTOTHECOLLEGEOFBUSINESSAND ECONOMICSDEPARTMENT OF MANAGEMENT
(wolkite universty, 2025-08) Yeabsira Henok
This study investigated customer attitudes towards the Commercial Bank of Ethiopia (CBE) in Wolkite Town (yejoka branch). The general objective of the study was to assess customer attitude toward CBE. The significance of the study lies in providing valuable, localized insights for CBE totailor services ,improve customer satisfaction, and enhance market position in the town .This research can also inform future research works as it documented available data and information for further researchers.
AS SES S TNEM OF ECIVRES DEL YREVI AND UC S REMET OC MPLI TNA NAH D NIL G P ECITCAR NI( AC S O E F AICEMMOC L NAB K OF IHTE OP AI JEY OKA )HC
(WOLKITE UNIVERSITY, 2023-05) RAHIL ALMNEW
ASENIAR ESSAY ON ASSESSING INDIGENOUS COMMUNITY BASED ORGANIZATIONS AND THEIR ROLES IN SOCIO ECONOMIC DEVELOPMENT: THE CASE OF GUBRYE SUB CITY.
(Wolkite University, 2020-11) Mestwat Demese, Mestwat
The purpose of this study was to assessing indiginous community based organization and their roles in socio economic development ;in case of gubrye sub city . The objectives were to explore the role that indiginous community based organization have been playing socio economic development ,To identify the changes and contunity aspect indiginous community based organization in the village,and to examine the consequences of changing aspect of indiginous community based organization in the community. The target populations of this study was gubrye sub city. In this study the researcher used descriptive research design. This study used both primary and secondary data source . in case of primary data sources interview and focus group discussion used to collect data and various literature related to the point. . Systematic sampling technique was employed to select respondents for interviewer .for interview 6 respondents and for focus group discussion 7 respondents were taken as sample from gubrye sub city.the finding was analyzed by qualitative research techniques.the major findings of this research showed that the community based organization the integrative force bringing peoples 5 of various social,economical,religious back grounds .on the basis of this finding reached the recommendations were the members of community based organization must actively participate in the activities of the organization.
THE ASESSEMENT OF FACTOR AFECTING CREDIT MANAGEMENT OF METEMAMENT MICRO FINANCE INSTITUTION (THE CASE STUDY OF WOLKITE BRANCH)
(WOLKITE UNIVERSITY, 2019-06) TEGENU DESITA
This study was conducted on the title of assessment of factor affecting credit management ofmetemamen micro finance institutions in Wolkite branch. For the achievement of the objective of the study qualitative research approach particularly survey design was used. In this study primary source of data was used and the researcher would be using questionnaires to collect data from the employee, and management body of the institutions. The census method was used to collect data from employee and management body of metemamen credit and micro finance institution. And also the researcher would be used descriptive method of data analyzing. The general objective of the study is to assess factors that affect the credit management in micro finance institution of metemamen in Wolkite branch. The specific objectives of the study are the activities practiced credit management of the institution, the methods of the institution uses to follow up loan, the effectiveness of polices and procedure the institution follows in providing loans, the monitoring mechanism used by the institutions to collect credit. Metemamen micro finance has a variety of policy, procedure of loan repayment in order to overcome their risk. As respondents response however there are some problems related with collections of credit given to borrowers and any other related with it. To increase high quality of credit management, metemamen should give training for their worker on the areas of granting loan and collecting it. In addition thus metemamen micro finance institutions and government should take a corrective measurement in order to reduce credit risk management in metemamen micro finance institutions.
AN ASESSMENT OF EMPLOYEE JOB SATISFACTION (IN CASE OF WOLLKITEUINVERSITY COLLEGE OF BUSINESSANDECONOMICS INSTRUCTOR)
(WOLKITE UNIVERSITY, 2019-06) AFRATA BINAYEW
The research was conducted under the title assessment of employee job satisfaction in WKUCBE(in case of instructors).The main objective of the study was to assess’ practice of instructors’ job satisfaction at WKU CBE The primary data was gathered from CBE instructors by the means of questionnaires’ with the concern of employee job satisfaction of instructors. The study would be taken 58 employees out of the total population that is 70 by using census techniques. The data collected from respondents were analyzed by descriptive method through percentage and tabulations. Based on the study the researcher concludes that the instructors were dissatisfied in the office arrangement, material, and other bad things of their collage. Number of women’s instructors was very some in the collage and most of instructors were male and instructors were master’s educational status. The study recommended that the instructor needs to satisfaction so give satisfaction by their job and motivating to facilitate teaching system in the collage. The study to fill the gap between the ideal concept of employee job satisfaction oni nstructor in the collage and the reality that implemented in wolkite university CBE.
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
ASSESEMENT OF ACCOUNTING INFORMATION SYSTEM ( AIS ) AS INTERNAL CONTROLTOOL OF COMERICAL BANK OF ETHIOPIA IN CASE OF GUBREY branch
(WOLKITE UNIVERSITY, 2025-08) KEDIR DELSEBO
In today‟s world the AIS is critical factor success or frailer of any organization. This Studynting information system as internal control tool of commercial bank gubre branch. The bank has 30 employees. The researcher contacted with 20 employee respondents by distribution by was conducted to investigate the AIS is a mechanism of internal control in commercial bank of Ethiopia Gubrey branch. The general objective of the study is assessment of accounting of questionnaires and with manager by interview questions. The data was collected from primary and secondary sources. Mixed type research design was adopted for the study. The researcher used descriptive statics to analyze data. The study showed that AIS is vital role on internal control in the commercial bank Gubrey branch with reducing risk, error and fraud for effectiveness and efficiency information to prepare financial statement. Keywords: Accounting Information System (AIS), Internal Control, Commercial Bank, Risk Management, Fraud Prevention, Financial Reporting, EthiopiaThis version improves clarity, flow, and academic tone while ensuring all key elements (objectives, methods, findings,
ASSESEMENT OF ACCOUNTING INFORMATION SYSTEM ( AIS ) AS INTERNAL CONTROLTOOL OF COMERICAL BANK OF ETHIOPIA IN CASE OF GUBREY branch
(WOLKITE UNIVERSITY, 2025-08)
In today‟s world the AIS is critical factor success or frailer of any organization. This Studynting information system as internal control tool of commercial bank gubre branch. The bank has 30 employees. The researcher contacted with 20 employee respondents by distribution by was conducted to investigate the AIS is a mechanism of internal control in commercial bank of Ethiopia Gubrey branch. The general objective of the study is assessment of accounting of questionnaires and with manager by interview questions. The data was collected from primary and secondary sources. Mixed type research design was adopted for the study. The researcher used descriptive statics to analyze data. The study showed that AIS is vital role on internal control in the commercial bank Gubrey branch with reducing risk, error and fraud for effectiveness and efficiency information to prepare financial statement. Keywords: Accounting Information System (AIS), Internal Control, Commercial Bank, Risk Management, Fraud Prevention, Financial Reporting, EthiopiaThis version improves clarity, flow, and academic tone while ensuring all key elements (objectives, methods, findings,