Masters of Science

URI for this collectionhttps://rps.wku.edu.et/handle/987654321/9

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FACTORS AFFECTING EFFECTIVENESS OF INTERNAL AUDIT FUNCTION: THE CASE OF SELECTED ETHIOPIAN BUDGETARY PUBLIC SECTORS
(WOLKITE UNIVERSITY, 2018-06) SOLOMON OLUMA
This study explores the factors affecting effectiveness of internal audit function in selected Ethiopian budgetary public sectors. The thesis has identified and analyzed the important variables and addressed major research questions raised under each specific objective, andtested hypotheses regarding effectiveness of the internal audit function in those selected public-sector offices. Convenience sampling technique was used to select 18 Ethiopian budget arypublic sectors (ten Federal ministries and eight public universities) out of total 55. A total of 72 respondents were selected through purposive sampling for finance, audit director, auditors and accountants to fill the self-administered questionnaire. Four respondents per office were picked from 18 offices. Using Likeret-Scale type that shows respondents’ agreement or disagreement by constructing into five point scale, 69 respondents that correctly completed and returned thequestionnaire formed the actual sample size for the study. Multi regression model was used indata analysis and test of hypothesis. The study found out that competence of IA, and independence of IA were statistically positive and significant at (p<0.01) whereas, quality ofIA wa statistically positive and significant at (p<0.05) among the explained variablesindicating strong association between these independent variables and the dependent variable i.eIA effectiveness. Based on the key findings, the study recommends that the internal auditorshould have maximum independence from the organization they work for, need to collectively possess or develop their knowledge or skills through appropriate professional training. Also, a similar study with a wider scope should be carried along with a study to identify the drivers of effectiveness of internal audit in public sector institutions in the future.
LAND USE PATTERN, CLIMATE CHANGE AND ITS IMPILICATION ON FOOD SECURITY IN GURAGHE ZONE
(Wolkite University, 2019-01) SHAFI HUSSEN
It is widely recognized that climate variability and frequent droughts resulting from El-Nin phenomenon are among the major risk factors affecting agricultural production that might contribute to hunger and food insecurity in East Africa in general and Ethiopia in particular The objectives of the present study were to examine the implication of land use pattern climate change and its implication on food security in Guraghe Zone, SNNPRS, Ethiopia. This study is based on Zonale level data of the study area based on major seasonal crops Maize, Wheat, Barely, Sorghum, Teff and Potato which comprise of food crops for the timespan of 2000 to 2010 (CSA). Using secondary data both descriptive statistics (mean, standard devotion, and t-test) and liner regression model were used to analyze the data. Crop productivity in quintals per hactar is chosen to be the Dependent variable whereas cropping area, yield, average annual maximum and minimum temperatures, rural house holders, totalforest area, average annual rainfall are the Explanatory variables. Rainfall positively contributed to the production of maize crop and was significant. Maximum humidity contributed positively, it showed a significant influence on maize yield. The results of study also indicate a positive influence of rainfall on overall productivity. A 1% increase in therainfall leads to a 0.889% increase in the yield of crops. However, the adjusted R2 value showed 47% variability in the production of maize crop. According to this study, theobserved mean yield of the six crops in ascending order is as follows: sorghum, barley ,maize,teff, wheat, and potato. In the case of average production, maize ranked first, potato ranked second, barely ranked third and wheat, teff and sorghum fourth , fifth and six place, respectively. The linear regression that adoption of soil conservation, small-scale irrigation and employing different agronomic practices are important factors influencing household crop productivity. Moreover, land holding and forest are positively and significantly affected house hold‘ scropp productivity. The results further showed that population pressure was important factors affecting crop productivity in the inverse direction. This study further highlighted the significance of cropping area in attaining crop productivity under changing climate. The findings call for action based on growing improved crop seed to increase food crop productivity
Private Commercial Banks and Economic Growth in Ethiopia: Panel Data Analysis
(WOLKITE UNIVERSITY, 2019-01) Dereje Diriba
The purpose this study is to investigate the role of private commercial banks on economic growth in Ethiopia, and their direction of causality for a period of 10 years from 2008-2017. The data was sourced from the National Bank of Ethiopia, Ministry of Finance and Economic Cooperation-MoFEC, Central Statistics Agency (CSA). To undertake this study, eight private commercial banks were purposively selected out of sixteen which currently operating in Ethiopian banking industry. In analyzing the relationship between private commercial banks and economic growth the study applied Unit root tests, Kao Residual co-integration test, and Granger causality test. Moreover, the study used both descriptive statistics and econometric analyses. The Random effect model was used for econometrics analysis. The study found that a positive and significant relationship among profits, loan and advance and labor force with economic growth whereas there is negative and a significant relationship between branch network and economic growth. Furthermore, the study found unidirectional causal relationship moving from loan and advance, and profit to economic growth while there is no causality between asset, deposit and RGDP. There is a bidirectional between branch network and economic growth. Finally, the policy makers and stakeholders should make policies to enhance the banking sector in Ethiopia because profits, loan and advances are significantly contributing in the economic growth of Ethiopia.
Factors Affecting The Implementation Of International Financial Reporting Standards (IFRS) And Its Benefits In The Case Of Insurance Companies In Ethiopia.
(WOLKITE UNIVERSITY, 2019-10) Tewodros Kass
The goals of IFRS is to develop in the public interest a single set of high quality understandable, enforceable and globally accepted financial reporting standards based upon clearly articulated principles. However, its implementation brings opportunities and creates challenges to the insurance companies. The main objective of this study is to assess the benefits and factors which a affect the implementation of IFRS in insurance companies of Ethiopia. The study used both primary and secondary source of data. The primary data was collected through predesigned questioners and the secondary data was collected from the insurance companies profiles , journals and other related material to the study, annual financial reports, proclamation and regulation that deal with financial reporting issues by the insurance companies that deal with financial reporting issues in Ethiopia. To answer the research questions and test the hypotheses the study adopted the quantitative research approach with descriptive and explanatory research design. The questionnaire data were analyzed using descriptive statistics, and multiple linear regressions analysis. The population of the study consisted of all insurance companies of Ethiopia. In this research select a sample of 10 insurance companies were selected using purposive sampling to investigate benefits and factors that affect the implementation, and processed using both descriptive and inferential statistics like frequencies, percentages, means and regression analysis. The result show that IFRS implementation in insurance companies of Ethiopia result in a number of important benefits to a wide range of user of financial statements. The study also found that with the exception of IFRS knowledge gap the other four variables which are shortage of qualified professionals, resistance to change, management gap, and cost significantly influence the implementation of IFRS in insurance companies of Ethiopia. Based on the finding the research attempted to recommend the following: The government and other concerned body should work on resolving knowledge gap as the factors affecting the implementation of IFRS through training and development; work on resolving management gap to implementation of IFRS in Ethiopian insurance company. Through capacity building, training and development; work on to manage or handle change resistance to implementation IFRS in insurance company of Ethiopia through awareness creation and development; work .on the establishment of institute which supports the implementation of IFRS in insurance Ethiopia.
Tax and Government Revenue: in Ethiopia
(WOLKITE UNIVERSITY, 2019-10) Abdulbasit Yassin
This study investigated both theoretically and empirically economic impacts of tax and tax reform on government revenue growth in Ethiopia using time series data from the time of its inception 1974 to 2016. Both descriptive statistics and econometric tools of error correction model (ECM) to analyzing the long run and short run relationships on components of tax, tax reform and government revenue growth. The results show that tax revenue and tax reform variables of goods and service tax (GST), international trade tax (ITT) have positive and significant impacts on government revenue growth in the long run and short run analysis, whereas profit and income tax (IPT) and non-tax revenue (NTR) have positive impacts and insignificant on government revenue growth
VITAMIN A SUPPLIMENTATION COVERAGE AND ITS ASSOCIATED FACTORS AMONG CHILDREN AGED 6-59 MONTHS IN WEST AZERNET BERBER WOREDA, SOUTH WEST ETHIOPIA.
(wolkite university, 2021-06) BIHON BERIHUN
Vitamin A deficiency is one of major public health significance; it is a risk factor for childhood mortality from diarrhea and measles in low and middle income countries and an important cause of preventable child hood blindness in low income countries. Vitamin A supplementation will be supplemented in many low and middle income countries and high coverage reduces the prevalence of blinding corneal diseases in children. Therefore, the objective of this study was to assess vitamin A supplementation coverage and its associated factors among children aged 6-59months in West Azernet Berber woreda, southern Ethiopia, 2021Methods: A community based cross-sectional study was conducted in April to May 2021.A total sample size of 471 study participants was involved in the study area. A simple random sampling technique was used to recruit study subject. A pretest structured interviewer administered questionnaire was used. Binary logistic regression was used to identify associated factors vitamin A supplementation. After adjustment of independent factors the model was fitted. Result: In this study a total of 471 respondents were successfully interviewed with response rateof 97.3%. The coverage of vitamin A supplementation was 58.0% [95% CI (53.7, 62.0)]. Family monthly income [AOR=2.44%,95% CI(1.44,4.135)], having PNC visit [AOR=2.052, 95%CI(1.227,3.430)] advice from peers or family [AOR=1.158,95%CI (0.288,3.646)], husbands disapproval about vitamin Supplementation [AOR=0.303, 95%CI(0.116,0.795)], information about vitamin A supplementation [AOR=2.060, 95 CI (1.075,3.947)and maternal knowledge[AOR=0.589,95% CI (0.376,0.923)] were factors significantly associated to vitamin Supplementation. Conclusion: The VAS coverage at the study area was lower than national excepted target 80%.However, VAS can be enhanced through awareness creation and improving socio-economic status of the community. Therefore intervention should be given at each factor to employ vitamin Supplementation.
MAGNITUDE OF METABOLIC SYNDROME AND ITS ASSOCIATED FACTORS AMONG ADULTS SEEKING CARE AT KIBET PRIMARY HOSPITAL, SOUTH ETHIOPIA.
(wolkite university, 2021-07) AWOL JEMAL
Background: Metabolic syndrome (Mets) is a cluster of cardiovascular risk factors secondary to an inflammatory and insulin resistance state that increases the risk of cardiovascular disease and type 2 diabetes mellitus in adulthood. Cardiovascular diseases, malignant neoplasms and type tow diabetic mellitus were the most common causes of mortality and disability. However, there is limited studies on it despite an increasing Metabolic syndrome related morbidity and mortality. This study used the definition ofMets was according to (NECP/APT) III criteria. Objective: to assess the magnitude and factors associated with Mets among adult seekingcare at Kibet primary hospital, Southern Ethiopia, April to May 2021.Method: An institution based cross sectional study was conducted on 351 participants using a systematic random sampling technique. The data was collected using structured questionnaire and biochemistry indices. Biv ariable and multivariable logistic regression analyses were used to determine an association between each independent and dependent variables. Odd ratio with their 95% confidence intervals was computed to ascertain the existence and strength of an association, and statistical significance was affirmed at a value of < 0.05.Results: In this study, a total of 351 respondents were completed the interview successfully making the response rate of 97.2%. The observed magnitude of Mets was observed to be 18.5% according to (NCEPATP III). Individual with BMI ≥25 kg/m2(AOR=4.1; 95% CI=3.13-11.51), having a sedentary behavior ≥8 hours per day(AOR=3.76; 95% CI =1.38-10.25), serving vegetables or fruit ≥ 3 times per day(AOR=0.52; 95% CI=0.27-1.12), involving physical activity (AOR=0.41; 95% CI: 0.20-0.80) and consuming alcohol 5–6 days per week (AOR=2.9; 95% CI: 1.11-7.55) weresignificantly associated with Mets. Conclusion: Generally, a higher proportion of an adult population had experienced Metsin the study area. Individual with BMI ≥25 kg/m2, having sedentary behavior ≥8 hours perday, consuming alcohol 5–6 days per week were associated factors of Mets. On the other hand, serving vegetables and fruit ≥ 3 times per day, and having physical activity were preventive factors of Mets. The stakeholders should give an emphasis for the prevention of the identified risk factors of Mets.
UNDERNUTRITION AND ASSOCIATED FACTORS AMONG MOTHERS ENROLLED IN PRODUCTIVE SAFTY NET PROGRAM IN SILTI WOREDA IN RURAL COMMUNITY‟S SOUTHERN ETHIOPIA: COMPARATIVE CROSS-SECTIONAL STUDY.
(wolkite university, 2021-07) HUSSEN SHIFA
Background: maternal under nutrition is an issue of prime importance for every countryworldwide including Ethiopia. As a result, this study is proposed to generate requiredcomparative information among enrolled and non-enrolled mothers in the program in Siltiworeda, Southern EthiopiaObjective: To determine under nutrition status and associated factors among mothers enrolledto productive safety net program in Silti woreda in rural community, southern Ethiopia 2021.Method: Community-based comparative cross-sectional study design was employed fromApril 10, 2021 to June 10, 2021 among 642 mothers selected sample in Silti woreda..Result: The overall prevalence of under nutrition among mothers was 25.8% (95%CI: 22.3-29.0) the prevalence was higher among mothers for those enrolled in PSNP (28.8% (95%CI:23.7-33.9) than for those non- enrolled in PSNP (22.9% (95%CI: 18.4-27.6). Mothers education (AOR =2.375, 95%CI: 1.267-4.451), nutrition information (AOR =1.896, 95%CI:1.040-3.457) ,dietary diversity(AOR =2.464 frequency of meal per day (AOR = 2.233, 95%CI: 1.204-4.140)and hand washing (AOR =1.999, 95%CI: 1.139-3.510) were found to be significant predictors of under nutrition among mothers non enrolled in PSNP while ,mothers education (AOR =1.973, 95%CI: 1.182-3.293), frequency of meal per day (AOR = 2.188, 95%CI: 1.239-3.863) , nutrition information (AOR =2.821, 95%CI: 1.469-5.419) and time take tofetch water(AOR =1.974, 95%CI: 1.091-3.573) were found to be a significant predictors ofundernutrition among mothers enrolled in PSNP Conclusion and recommendations: Lack of formal education ,low exposure of nutritional information and lack adequate frequency of meal were found to be a significant predictors of undernutrition among mothers both enrolled and non-enrolled in PSNP. Therefore, need attention through creating awareness about nutritional information, and other sector collaboration with in the study area.
ORDINARY DIFFERENTIAL EQUATIONS IN BANACH SPACES
(WOLKITE UNIVERSITY, 2021-08) Teka Gidreta
This project work is mainly concerned with the question of the existence and unique ness solution of the IVP in linear first order ODE’s in Banach space.That is dydx =f(x, y), y(x0) = y0,where f is Lipschitz continuous function. So that to show the exist tenceand uniqueness solution of IVP of ODE’s we will use Picard’s Theorem and iter ation method.Firstly, state and prove Banach- Cacciopoli theorem that has been appliedto prove the Picard’s Existence and Uniqueness Theorem.This theorem also provides aconstructive procedures(called iteration) by which to get a better approximation to thesolution of ODE.
THE EFFECT OF PROMOTION MANAGEMENT PRACTICES ON EMPLOYEE’S MOTIVATION IN COMMERCIAL BANK OF ETHIOPIA, WEST ADDIS ABABA DISTRICT
(Wolkite University, 2022-01) TESFAYE REGASA AMAYU
The aim of this study was to investigate the effect of promotion management practices on employee’s motivation in Commercial Bank of Ethiopia, West Addis Ababa District. Descriptive and explanatory research design was employed to carry out the study along with mixed approaches quantitative and qualitative. Sampling techniques such as purposive, proportionate stratified, and simple random were used. Primary data was collected using structured questionnaires and structured interview, while secondary data was collected using document review which were related to the topic under consideration. 342 employees were selected and participated from the chosen branches. Descriptive statistics such as frequency count, percentages, mean and standard deviation and inferential statistics such as multiple linear regression model and Pearson correlation coefficient analyses were used to analyze the quantitative data with the help of Statistical Package for Social Science version 20. As to the qualitative data analysis, it was narrated systematically using content analysis approach and supported the quantitative data analysis. The findings of the study revealed that 82.3% of the variations in the employee’s motivation were attributed to the effect of the six variables in combination. In addition, all the independent variables have significant and positive effect on the motivation of employees. Among those, promotion opportunity has the greatest contribution. Furthermore, employee motivation and the five independent variables have significant, positive and strong relationship; however, motivation related factors practice has moderate relationship. Based on the findings the researcher recommended that, even though, most of the Commercial bank of Ethiopia West Addis Ababa District implemented promotion management practices to some extent highly, the bank is better to promote employees by using both on competency, performance based and educational background of employees. Moreover, CBE has to increases the awareness of employees through training about the bank’s promotion policy and procedures before executing promotion management practices in order to minimize personal biasedness and lack of consistency since its process has been carried out in a decentralized ways.
GROWTH AND YIELD RESPONSE OF COMMON BEAN (Phaseolus vulgaris L.) VARIETIES TO NPSB BLENDED FERTILIZER RATES AT EZHA DISTRICT, SOUTHERN ETHIOPIA
(WOLKITE UNIVERSITY, 2022-04) DESALEGN KEBEDE ADEBA
The current average yield of common beans is far less than the national attainable yield in the study area. This is partially due to low soil fertility management and a lack of improved varieties. A field experiment was conducted to evaluate the effect of blended NPSB rates on yield and yield components of common bean varieties, to determine the optimum rate of blended NPSB fertilizer required and the best variety for optimum growth and yield of common bean, and to investigate economically feasible rates of blended NPSB fertilizer for common bean production. The experiment was conducted at Ezha district during 2022 cropping seasons. Treatments consisted of factorial combinations of four common bean varieties (Sab632, Ser119, Ser125, and Bz2) with four NPSB fertilizer rates (0, 50, 100, and 150 kg ha-1) laid out in a randomized complete block design with three replications. Data was collected on growth and yield and yield components and analyzed using SAS (version 9.3). The result showed that NPSB blended fertilizer rate and varieties significantly influenced most of the tested parameters of common bean. The highest days to flowering (51.0), nodule dry weight (3.106), number of pods per plant (17.60), above ground dry biomass (6131.7 kg ha-1), and grain yield (2862.7 kg ha-1) were recorded due to the application of 150 kg of NPSB ha-1 for variety Ser119. The highest days to maturity (99.33) and plant height (83.73cm) were recorded from variety Ser125 with a 150 kg NPSB fertilizer application rate. The maximum number of total nodules (73.67), effective nodules (43.55) and the highest harvest index (48.89%) were recorded from variety Ser119 with a 100 kg ha-1 NPSB fertilizer application rate. With a 150 kg ha-1 NPSB fertilizer application rate, variety Sab632 produced the highest hundred seed weight (42.30). The highest number of seeds per pod (3.76) was recorded from variety Ser125. Net benefit of 81,123.3 birr ha-1 was obtained from the treatment combination of 100 kg NPSB ha-1 application rate for variety Ser119. Thus, based on the study results, the application of 100 kg NPSB ha-1 with variety Ser119 could be recommended to enhance the productivity with the highest net benefits of common bean in the study area. The experiment was done only xii at one location and one season therefore it would have to be replicated across location and season to get best conclusive result and sound full recommendation for specific area in order to assure finding of the current study.
LAND USE TYPE AND LANDSCAPE POSITION EFFECTS ON SELECTED SOIL PHYSICO-CHEMICAL PROPERTIES:THE CASE OF OMANCHO WATER SHADE GURAGHE ZONE SOUTHERN ETHIOPIA
(Wolkite University, 2022-04) ZEMECHA SAHILE EBDIO
Understanding the effects of landscape positions and land use type on soil properties is crucial for improving the soil productivity and to ensure the environmental sustainability. The objective of this study was to assess land use type and landscape position effects on selected soilphysico-chemical properties at Omancho watershed in Guraghe Zone of Southern Ethiopia. Accordingly, thirty six soil samples were collected from lower, middle and upper landscape positions and four land use types ( woodland, grazing land, conserved and non-conserved land) at the depth of 0-15 cm in three replications. Data on selected soil physico- chemical properties were collected and statistically analysed.The result showed that most of measured soil properties were significantly (p<0.05%)influenced by the interaction effects of topographic positions and land use types.The highest values of sand (46.67%) was recorded on non-conserved land of middle position, silt (33.67%) from grazing land at upper position and clay (57%) at lower position of grazing lands. The textural class in the study site was clay. The maximum (1.23gcm-3) and minimum (0.94gcm- 3) soil bulk density (BD) values were recorded under upper position of non-conserved and lower position of conserved land respectively. The total porosity varied from 54 to 64.5 % which was recorded from the upper position of grazing land and the lower position of woodland respectively. The result showed that soil BD and sand fraction decreased from upper to lower position. In contrast, total soil porosity, clay and silt were increased from upper to lower position. Compared to conserved/woodlands, the non-conserved lands revealed the hightest BD and sand fraction. Soil pH was varied between 5.9 and 7.4% from the upper position of non-conserved land and lower position of conserved lands, respectively. The highest base saturation (73.13%) was recorded from the lower position on woodland uses, whereas the least value (46.4%) was recorded from the lower position of non-conserved land. The higher Av.P (1.04mg/kg soil) was recorded from the lower position of conserved land. The higher TN values (0.12%) was recorded from lower position of woodland, whereas the highest OC (1.20%) was recorded from lower positions of conserved land. The highest CEC (55meq/100gr soil) was recorded from the lower position of woodland whereas the least value (45meq/100gr soil) was recorded from the upper position of non-conserved land. Soil chemical parameters (pH, EC, Av.P, OC, TN, CEC) and exchangeable cations (K, Ca, and Mg) were significantly increased from upper to lower position. In general, the soil properties in all land use types were improved from upper to lower landscape positions. Thus, working soil and water conservation practices for all land use types, particularly in the upper land scape positions, are suggested.
DETERMINANTS OF COMMERCIAL BANKS DEPOSIT GROWTH IN ETHIOPIA
(Wolkite University, 2022-05) YIDNEKACHEW DULA
The general objective of this study is to examine factor affecting commercial banks deposit growth in Ethiopia. In order to achieve this objective descriptive and econometric analyses were performed. The target population was thirteen Banks in commercial activities, out of twenty-two commercial bank selected with 13 years back in the industry and registered by NBE under operation in Ethiopia and selected purposive sampling technique for the study. The panel data set for the study used secondary source consisted of annual data spanning from2009 to 2021 gathered from the national bank of Ethiopia. the dependent variable used to this study is deposit growth; explanatory variable used in this study were number of bank branch, loan to deposit ratio, deposit interest rate, awareness creation, age of company, exchange rate, profitability of the bank, and inflation rate. Different diagnostic tests were conducted to check the appropriateness of the model. Fixed effect model has been applied to find out of the results of explanatory variable. According to the final result achieved by applying panel data techniques, number of bank branches, exchange rate, and awareness creation had positively and statistically significant influence on commercial bank deposit growth; whereas, age of the bank and loan to deposit ratio are negative and statistically significant influence on commercial bank deposit growth. Whereas inflation rate had negative and insignificant influence on commercial bank deposit growth. And whereas deposit interest rate and profitability of the bank has positively and statistical insignificant. Finally, The study suggest that Ethiopian commercial banks specifically private owned banks have to open more branch in order to more accessible to the society, as the same times to increase their deposit and competition with the public banks. The Ethiopian people have exchange rate to change the currency commercial banks it creates more awareness of the people and also the Ethiopian commercial banks have to work on creating of awareness about banking services by recruit sales persons or promotion, who have an experience in marketing in order to advertise the products and services of the commercial bank through door-to-door activities.
DETERMINANT OF EFFECTIVE TAX ADMINISTRATION SYSTEM IN GURAGA ZONE
(Wolkite University, 2022-05) TARIKU TEWAJU
The best tax policy in the world is worth little if it cannot be implemented effectively. tax administration is the one that ensures high taxpayer’s compliance level. Nevertheless, measuring the effectiveness of the tax administration by the size of the tax collected is unsophisticated judgment. Therefore considering the tax payers equality treated are gap rather a much stronger criterion for the effectiveness of tax administration. Ethiopian revenue costume authority apply unusual estimating methods for hard -to -tax group’s viz. presumptive taxation to ascertain the tax liability of category ‘C’ taxpayers due to the corresponding administrative burden of auditing of such taxpayers. This study has attempted to identify the determinants that affect tax administration in Gurage zone selected werdas and city’s administration. Wire collected foremen Primary data collected from both revenue office employees and category ‘C’ taxpayers. By Proportionate Simple random sampling technique used and Descriptive and inferential statistics used to analyze the data. The study found that revenue office’s decisions have perpetuating phenomena in developing tax administration effectiveness among disfavored taxpayers, which was used as an indirect approach to measure the effectiveness of tax administration in this study., lack of tax education (tax awareness) ,lack of quality service delivery, lack of legal enforcement and attitude of tax payer towards tax the consequent of taxpayers, which showed the existence of the strong relationship between tax administration effectiveness and tax fairness and equity, tax law enforcement and attitude of taxpayer. The other cases studies, which showed the existence of this study tax awareness, and quality service delivery, are negatively in significant relation or has no relationship with the effective tax administration. Finally, the study recommends the revenue office to have fair treatment, active taxpayer’s education, secure high-quality service to citizens, enforce tax law and the taxpayer attitude toward tax, by strengthening professional level with training or advanced education, and ITC to improve tax collection.
PREVALENCE AND FACTORS ASSOCIATED WITH UNDERNUTRITION AMONG ADULT TUBERCULOSIS PATIENTS IN GURAGE ZONE SOUTHERN, ETHIOPIA.
(WOLKITE UNIVERSITY, 2022-08) Yibeltal Bereket
Background- Under nutrition and tuberculosis (TB) are interconnected in a complex relationship. There is a high prevalence of under nutrition among adult tuberculosis patients worldwide, specifically in developing countries including Ethiopia. Tuberculosis causes under nutrition through raised metabolic demands, by decreasing nutritional intake and by decreasing necessary immune functions. Therefore this study aimed to assess the prevalence and associated factors of under nutrition among adult tuberculosis patients in Gurage zone southern, Ethiopia. Methods: A facility based cross-sectional study was conducted in Public Hospital and Health centers of Gurage zone from April-May 2022. A total of 257 tuberculosis patients participated in the study. The outcome variable, under nutrition, was determined by using Body Mass Index(BMI). Interviewer administered structured questionnaire, anthropometric measurements and patients‟ document review were done. Invariable and multivariable logistic regressions were done to identify factors associated with under nutrition. Crude odds ratios and adjusted odds ratios with 95% confidence intervals and P-values < 0.05 were employed to declare the significance and strength of association. Results: A total of 257 TB patients with a mean age of 34 were enrolled in the study. The prevalence of under nutrition was 40%, (95% CI: 34.1-45.9). The odds of under nutrition were higher among tuberculosis patients with family size of greater than five (AOR=2.0, 95% CI: 1.0-3.9), being a rural place of residence (AOR= 2.0, 95% CI: 1.1-3.6), not obtain dietary counseling(AOR=3.8, 95% CI: 2.0-7.2) and not provided nutrition support and care (AOR=2.9, 95% CI: 1.5-5.4).Conclusion: The magnitude of under nutrition was found to be high. Having an extended and large family size, place of residence, lack of nutrition support and care, and did not receive dietary counseling were the factors independently associated with under nutrition of tuberculosis patients. The nutritional derangement could call for fast nutritional intervention in the management of tuberculosis patients. Regular nutritional screening and management should be strengthened.
UNDERNUTRITION AND ASSOSIATED FACTORS AMONG ADOLESCENT GIRLS ATTENDING SCHOOL IN GURAGE ZONE, SOUTHERN ETHIOPIA: COMPARATIVE CROSS-SECTIONAL STUDY
(WOLKITE UNIVERSITY, 2022-08) TOFIK AKMEL
Background: Nutritional status of adolescent girls has not received due attention in many developing countries including Ethiopia. However, adolescent is the second most rate of growth period regarding physical growth in life cycle after infants. Clear disparities of under nutrition between urban and rural adolescents were not well known. Therefore the objective of the study was to assess under nutrition and associated factors among rural and urban adolescent girls. Methods: A Comparative cross-sectional study design was employed to assess under nutrition and associated factors among adolescent girls attending schools in Gurage zone. Computer generated simple random sampling technique was used to select study participants. A pretested structured interviewer administered questionnaires with anthropometric measurements was used. Multivariable binary logistic regression model was used to assess the association between dependent and independent variables for each outcome. Results: The overall prevalence of thinness and stunting were 6.3% (95% CI: 4.8–8.0) and 8.6% (95% CI: 6.7–10.8) respectively. Thinness was 6.0% (95% CI: 3.9–8.4) and 6.4% (95% CI: 4.3–8.5) among rural and urban adolescents respectively. Likewise, stunting was 10.1% (95% CI: 7.0–13.0) in rural and 7.1% (95% CI: 4.7–9.7) in urban dwellers. Poor dietary diversity [AOR: 4.70(95% CI 1.1-19.9)] and Occurrence of diarrhea [AOR: 16.9(95% 5.-49.77] in urban and absence of hand washing [AOR: 4.0(95% CI: 1.3-12.3)] in rural were significantly associated with thinness. Poor dietary diversity [AOR: 10.07(95% CI: 3.24-31.24] and absence of waste disposal system [AOR: 3.63(95% CI: 1.07-12.24)] were significantly associated with stunting in rural adolescents. Conclusion and recommendation: The prevalence of thinness was nearly similar to urban and rural adolescent. Stunting was higher among rural adolescent than urban. Attention should be given from different stakeholders to focus maintaining of food varieties, creating awareness about hand washing and waste disposal system for adolescents.
ASSESSMENT ON MILKING AND HANDLING PRACTICES, MICROBIAL QUALITY AND SAFETY OF RAW COW MILK IN KOLFEKERANIO AND LEMIKURA SUB-CITIES OF ADDIS ABABA, ETHIOPIA
(Wolkite University, 2023-01) KURIBACHEW ENDALE GODANA
Raw cow milk serves as a good medium for microbial growth due to its complex biochemical composition and high water activity, Because of this character, the quality and shelf-life of milk is forced to be degraded. This study was conducted in Kolfekeranio and Lemikura sub cities of Addis Ababa to evaluate milking practice, microbial quality and safety as well as antimicrobial susceptibility of bacteria in raw cow milk. Two districts were purposively selected from each sub-cities based on dairy potential. Small, medium and large-scale dairy farmers in the selected districts of study area owning dairy cattle for milk production were the targeted population. A total of 161 dairy producers were selected randomly based on proportion from each farm scale and interviewed individually using semi-structured questionnaire. For milk quality evaluation, 61 samples of raw cow milk were collected from producer’s container and transported by icebox to the laboratory. The collected data were analyzed using SPSS software version 25.0. The result showed that the milking method practiced in the study area is hand milking. All the respondents wash their hands before milking but among them 27.3% of them washes with water only and 72.7% of them wash their hand with soap and water. The majority of the respondents use plastic materials for milking (83.9%), and milk storage (68.3%) respectively. The overall mean (±SD) of raw cow’s milk for standard plate count (SPC), E. coli count (EC), Coliform Count (CC) and Total Yeast and Mold Count (TYMC) were 6.24±1.43, 2.44±0.56, 4.34 ±1.27 and 2.87±1.02 log10cfu/ml respectively. Salmonella was not detected in the collected milk sample and the prevalence of Staphylococcus aureus was 37%. The isolated S. aureus bacteria were 100% susceptible for antibiotic drugs like Amikacin, Gentamicin, Kanamycin, Erythromycin, Tylosin, Clindamycin and Florenicol. On the other hand S. aureus was 87% susceptible and 13% intermediate for Enfrofloxacin, 78.3% susceptible and 21.7% resistance for Tilcimosin, 60.9% susceptible and 39.1% resistance for Tetracycline, 95.7% susceptible and 4.3% intermediate for Trimethoprim-Sulfamethoxazole. Based on the result of the current study, milk samples contained higher microbial load than National and International standards and contains pathogenic bacteria which will result in public health risk to the consumer. All concerned bodies in dairy industry should get public education about hygienic milk production to reduce the risk of milk borne pathogens and losses due to rejection resulting from contamination.
THE EFFECT OF CAPITAL STRUCTURE ON PROFITABILITY: EVIDENCE FROM MANUFACTURING COMPANIES IN ADDIS ABABA, ETHIOPIA
(Wolkite University, 2023-05) KENZU HUSSEN
This research study is undertaken to investigate the effect of capital structure on profitability of manufacturing company in Addis Ababa, Ethiopia. The study examines the manufacturing specific and macro-economic factors that affect profitability of manufacturing company of Addis Ababa, Ethiopian. The data covered the period from 2010-2021 GC for the sample of selected seventeen manufacturing company. Quantitative research approach and explanatory design are adopted in carrying out this research. Secondary data is collect from the ERCA and NBE annual report by using purposive sampling technique. The random effect regression technique is used by econometric display EViews9 and Stata. The findings of the study shows that, Solvency and Debt to equity ratio(DER) have positive and statically significant effect on ROE and firm value and liquidity have negative and significant effect on ROE. When we come to ROA, solvency and Debt to asset ratio(DAR)have significant and positive effect on ROA and firm value, liquidity and DER have negative and statically significant effect on ROA. The remaining variables like are not significant. The researcher recommends, manufacturing company who has the axes of market demand, should mainly focus on the efficiently used the available resource to improve profitability of manufacturing company in Addis Ababa Ethiopia.
DETERMINANTS OF EFFECTIVE BUDGET UTILIZATION THE CASE OF GURAGE ZONE FINANCE
(2023-05) Mintesnot Tamiru
The purpose of this study is to determine factors affecting budget utilization in gurage zone. To accomplish this objectives Descriptive research type were adopted. The study employed both qualitative and quantitative approach. From 16 woredas, 9 woreda selected 4 town administrations by random sample, city administration finance office and zone finance office are selected. The study used the response from 259 employees directly related to budget preparation, implementation and controlling .primary data were collected through questionnaire. The researcher used questionnaire to collect data for the research. The questionnaire contained open and closed ended questions and covered areas of budget utilization to come up with good raw data for the research. All collected information was analyzed by using both descriptive, multiple linear regression models and ANOVA testing. Data obtained from respondents were entered into STATA12 for analysis. For this study, six independent variables were identified including, fund diverting, and management support, inflation rate, government policy, and staff capacity and auditing. Therefore based on output of STATA12 the following variables fund diverting, staff capacity, management support, auditing, and inflation rate affects budget utilization significantly. The remaining five variables, fund diverting, management support, inflation rate, staff capacity and auditing are insignificant at p>0.05. Then, the researcher recommended that gurage zone public organizations should understand the contributions of these five variables to poor budget utilization in the public sector offices.
INVESTIGATION ON ETHNOVETERINARY MEDICINAL PLANTS AND NON PLANT REMEDIES USED FOR TREATMENT OF LIVESTOCK AILMENTS IN YEM SPECIAL DISTRICT, SNNPRS, ETHIOPIA
(Wolkite University, 2023-06) ABIYOT SISAY NANO
Most Ethiopian farmers rely on locally available plants to treat diseases of their domestic animals. Such knowledge needs to be recorded and transferred to generations before it is eroded. The aim of this study was to investigate the ethnoveterinary medicinal plant and non-plant remedies used for treatment of livestock ailments in Yem Special District, Southern Ethiopia. Sixty-seven informants were purposively selected from seven study kebeles. Semi-structured interviews, field observations and focus group discussions were used to collect ethnoveterinary information. The data were analyzed using quantitative approaches. A total of 151 plant species and 25 non plant remedies were used in the treatment of 49 livestock ailments based on 26 signs and symptoms. Plant family lamiaceaeand non-plant remedies meat of porcupines were frequently used. The most frequently harvested plant parts were leaves (66.2%). Pounding (87.3) was the most commonly used method of remedy preparation whereas the most widely used method of administration is oral (67.5). The majority of medicinal plants (82.2%) were harvested from the wild. Herbs(35.1%) were the dominant growth form. In this study, the highest relative importance, relative ferequence of citation values and most preferred medicinal plant species for the most frequently cited disease was Olinia rochetiana A. Juss. Ensete ventricosum was used for various purposes by the local people. The highest informant consensus factor values were gastrointestinal and end parasites (0.71) disease categories. Calpurnia aurea. (Ait.) Benth showed the highest fidelity level value (95%) in dermatological and ectoparasitesand from non plant remedies, faces of aardvark (100%) in reproductive and bile of animals(100%) in gastrointestinal and endoparasite disease categories. The Plant species with the highest use value was; Cordial africana Lam (6). The current study shows that medicinal plants and non-plant remedies are still the major animal health care system in Yem Distrct. Hence, Conducting phytochemical screening and clinical trials of the MPs with high informant consensus and FL, and plant species and animal identified as sources of traditional medicine in the area should be conserved.