Bachelor of Art

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

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Subject: search.filters.subject.Ethiopia

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Now showing 1 - 9 of 9
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    BENEFIT AND CHALLENGE ADOPTION OF IFRS FOR SMALL AND MEDIUM BUSINESS (IN CASE OF ADISS ABEBA)
    (WOLKITE UNIVERSITY, 2025-08) LIDIA BEHARU
    This study examines the benefits and challenges of adopting International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) in Addis Ababa, Ethiopia, using a mixed-methods approach combining surveys and semi-structured interviews with key stakeholders. Focusing on SMEs in manufacturing, services, and trade sectors, the research aimed to assess current financial reporting practices, to evaluate awareness and readiness for IFRS for SMEs, to identify implementation barriers and benefits, and to propose actionable recommendations. Findings revealed that 64.3% of SMEs lacked awareness of IFRS for SMEs, while 75.7% cited high implementation costs and 58.3% reported being unprepared to address financial constraints. Despite recognizing benefits like improved transparency (73.9% agreement) and access to finance (61.7%), SMEs face systemic challenges rooted in resource gaps, skills shortages, and weak regulatory support. The study concludes that successful adoption requires phased strategies, including subsidized training, tax incentives, simplified local-language guidelines, and stronger institutional collaboration. Recommendations emphasize capacity-building programs, regulatory mandates, and public-private partnerships to align Ethiopian SMEs with global financial reporting standards.
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    ASSESSMENT OF FACTORS THAT AFFECT BORROWERS’ ABILITY TO REPAY LOAN IN CASE OF OMO (MFIS) IN WOLKITE TOWN
    (WOLKITE UNIVERSITY, 2025-08) EKRAM SIGO
    This study investigated the loan repayment challenges faced by borrowers at Omo Microfinance Institution in Wolkite Town, Ethiopia, utilizing a mixed-methods approach that combined quantitative and qualitative research methods. The scope encompassed three dimensions: methodological, thematic, and locational, focusing on borrower characteristics, institutional factors, and external economic conditions that influence repayment behavior. The primary objective was to identify the key factors affecting loan repayment performance and their interrelationships. Findings revealed that low-income levels, lack of financial literacy, and inadequate institutional support significantly hindered repayment. The study concluded that addressing these challenges through targeted financial education, flexible repayment plans, and improved tracking systems could enhance repayment rates. Recommendations included implementing financial literacy programs for borrowers, adopting adaptable repayment strategies, and establishing a robust monitoring system to better support borrowers and improve operational efficiency.
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    ASSESSMENT OF FACTORS THAT AFFECT BORROWERS’ ABILITY TO REPAY LOAN IN CASE OF OMO (MFIS) IN WOLKITE TOWN
    (WOLKITE UNIVERSITY, 2025-08) EKRAM SIGO
    This study investigated the loan repayment challenges faced by borrowers at Omo Microfinance Institution in Wolkite Town, Ethiopia, utilizing a mixed-methods approach that combined quantitative and qualitative research methods. The scope encompassed three dimensions: methodological, thematic, and locational, focusing on borrower characteristics, institutional factors, and external economic conditions that influence repayment behavior. The primary objective was to identify the key factors affecting loan repayment performance and their interrelationships. Findings revealed that low-income levels, lack of financial literacy, and inadequate institutional support significantly hindered repayment. The study concluded that addressing these challenges through targeted financial education, flexible repayment plans, and improved tracking systems could enhance repayment rates. Recommendations included implementing financial literacy programs for borrowers, adopting adaptable repayment strategies, and establishing a robust monitoring system to better support borrowers and improve operational efficiency
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    OCCUPATIONAL SAFETY AND HEALTH PRACTICES IN THE ETHIOPIAN FLORICULTURE SUB-SECTOR (THE TINAW FLOWER FACTORY)
    (WOLKITE UNIVERSITY, 2025-08) ASHENAFI TIGSTU NIDA
    This study investigates the occupational safety and health practices in the Ethiopian floriculture sector, focusing specifically on the Tinaw Flower Factory. The rapid growth of Ethiopia's floriculture industry, propelled by government incentives and foreign investment, has raised significant concerns about the health and safety of workers. Despite the potential for economic benefits, many employees face hazardous working conditions, particularly due to exposure to harmful pesticides and inadequate safety measures. The research employs a mixed-methods approach, combining quantitative surveys and qualitative interviews to assess the current practices regarding occupational safety and health. Key objectives include evaluating the availability and use of personal protective equipment (PPE), analyzing training provisions, and identifying health-related challenges faced by workers. The study reveals alarming gaps in safety protocols and inadequate health services, with many workers experiencing symptoms related to chemical exposure. The findings underscore the urgent need for improved occupational safety and health standards within the floriculture sector. Recommendations include enhancing the provision of PPE, implementing comprehensive safety training programs, and establishing health monitoring systems. This research aims to contribute to the development of safer working conditions for employees in the Ethiopian floriculture industry, ultimately advocating for adherence to international safety standards.
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    ASSESSING THE IMPACT OF LAND FRAGMENTATION ON AGRICULTURAL PRODUCTIVITY THE CASE OF ATAT KEBELE OF CHEHA WOREDA, CENTRAL ETHIOPIA
    (wolkite universty, 2024-08) Abdurehiman Nuri; Madi Tayib
    Background: Land fragmentation poses challenges for agricultural productivity and rural livelihoods in Ethiopia. However, limited empirical evidence exists on its localized impacts. Objective: This study assessed land fragmentation levels and consequences in Atat Kebele through primary household surveys and interviews to inform evidence-based policymaking. Methods: A cross-sectional survey was conducted involving 42 households selected through convenience sampling. Quantitative and qualitative data were collected using questionnaires, interviews, and field observations to examine relationships between fragmentation and productivity indicators. Results: Traditionally fragmented plots averaged <1-hectare, constraining scale economies. Over 90% reported fragmentation decreased yields, incomes, and food security. Qualitative data revealed rising challenges to optimal production and viability over time. Conclusion: Fragmentation inherited through generations now threatens sustainability. Rules limiting excessive subdivision and consolidation programs paired with alternative livelihood support were recommended. Comprehensive monitoring and reform policies are required to redress unintended vulnerabilities amid constrained resource-dependent livelihoods.
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    ASSESSING THE IMPACT OF LAND FRAGMENTATION ON AGRICULTURAL PRODUCTIVITY THE CASE OF ATAT KEBELE OF CHEHA WOREDA, CENTRAL ETHIOPIA
    (wolkite universty, 2024-08) Abdurehiman Nuri and Madi Tayib
    Background: Land fragmentation poses challenges for agricultural productivity and rural livelihoods in Ethiopia. However, limited empirical evidence exists on its localized impacts. Objective: This study assessed land fragmentation levels and consequences in Atat Kebele through primary household surveys and interviews to inform evidence-based policymaking. Methods: A cross-sectional survey was conducted involving 42 households selected through convenience sampling. Quantitative and qualitative data were collected using questionnaires, interviews, and field observations to examine relationships between fragmentation and productivity indicators. Results: Traditionally fragmented plots averaged <1-hectare, constraining scale economies. Over 90% reported fragmentation decreased yields, incomes, and food security. Qualitative data revealed rising challenges to optimal production and viability over time. Conclusion: Fragmentation inherited through generations now threatens sustainability. Rules limiting excessive subdivision and consolidation programs paired with alternative livelihood support were recommended. Comprehensive monitoring and reform policies are required to redress unintended vulnerabilities amid constrained resource-dependent livelihoods.
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    ASSESSMENT OF CUSTOMER RELATIONSHIP MANAGEMENT (THE CASE OF DASHEN BANK WOLKITE BRANCH)
    (WOLKITE UNIVERSITY, 2023-04) SHIMELIS TEFERA, SHIMELIS
    The study was conduct on the assessment of customer relationship management on Dashen Bank of Ethiopia in case of Wolkite Branch customer relationship management is the subjective comparison that customer make between the customer of the service that they want to receive and what they actually get. Customer satisfaction is an overall customer attitude towards a service provider or an emotional reaction to the difference what customer anticipation and what they receive regarding the fulfillment of some need’s goals or desire. The general objective of the study was to assess customer relationship management dimension in Dashen Bank of Ethiopia to achieve the objective of this study, data was collected through the objective of the study, The population of the study encompasses all customers, which is approximately 10000 (ICT database of the Dashen bank) and 15 employee and 1 manager members of Dashen bank found at Wolkite Town. Data was collected through questionnaire and interview from a sample of 88 bank customer, 10 employee and 1 manager. The researcher collects the primary data through questionnaires and interview. The questionnaires were distributed to customers of the bank and the interview was conduct with the manager of Dashen Bank of Ethiopia. The secondary data were collected through reading books, using internets, magazines, journal and prior studies. Once data was collecting the data analyzed by using descriptive like tabulation. Based on 99 respondents this study found that the overall assessment of Customer relationship management practice is at good level. However, the bank is weak implementation of easy customer support access like call center, supportive and updated website, helpdesk and other alternative communication channels that helps the customers at the absence of the relationship manager which are responsible for handling customers transactions, employees and management team periodical Customer visit, absence of Convenient parking space and capturing and updating customer information and use the information to satisfy customer needs.
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    IMPACT OF CREDIT RISK MANAGMENT OF THE PERFORMANCE ON COMMERCIAL BANKS IN ETHIOPIA
    (WOLKITE UNIVERSITY, 2021-01) Robel Yigzaw, Robel
    The objective of the study is to empirically examine the impact of credit risk management on the performance of commercial banks in Ethiopia, over the period of ten years (2009-2018). The empirical investigation uses the accounting measure of Return on Assets (ROA), which is the dependent variable, to represent Banks’ performance while non performing loan capital adequacy, liquidity ratio, loan advance and bank size have been taken as explanatory variables independent variables to represent credit risk management . To this end linear regression models is used to measure the relative weighting of the independent variables on the banks performance (ROA). A non probability method in the form of judgmental sampling technique is employed in selecting the eight Banks into the sample and the data are sourced from the annual reports of the same banks which account for over eighty percent of the total loan and advance in the industry. The study finds that the selected variables: the capital adequacy, liquidity, loan growth and bank size have significant effect on the performance of private banks. However, a certain variation in the magnitude and direction of their effect on the selected profitability measure, Return on Asset. Based on this study it is recommended that Ethiopia banks need to develop their credit risk management capacity, there should be control over head cost related to lending and increasing loan book size without compromising the sound credit planning should be apriority task.
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    ASSESSMENT OF GOVERNMENT EXPENDITURE MANAGEMENT (A CASE OF FINANCE AND ECONOMICS DEVELOPMENT OFFICE IN WOLKITE TOWN)
    (WOLKITE UNIVERSITY, 2023-05) HUNDESSA GELETA
    This research was conducted at the town of Wolkite to assessment of government expenditure management in the finance and economic development office. The main objective of this research was to asses’ government expenditure management in the case of finance and economic development office management staff of Wolkite town. This study used primary data. The primary data was collected by questionnaire of Wolkite town. The collected data would be edited, coded and summarized. The target respondents that we would use are manager, auditors and accountants of the organization. The questionnaire was collected with direct distribution to employees.