Masters of Science

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

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ACCESS AND CHALLENGES OF SERVICE PROVISION FOR PERSONS WITH PHYSICALDISABILITES;THECASE OF WELKITE TOWN ADMINISTRATION, KEBENA AND ABESHGEA WEREDA.
(Wolkite University, 2022-05) YEHIYA HAMZA
Though there are fragmented attempts of Service provisions for PwDs, quality and accessibility is still at lower level in Ethiopia. Studies focusing on service provision and access services are very little in the National and International level. The main objective of this study was therefore to examine access and challenges of service provision for PwPDs in wolkite town and its environs. To meet this objective the study employed mixed research design. Participants were selected with stratified sampling. Both primary and secondary data were collected. Interview and questionnaire were the main data collection instruments. The data analysis was conducted using SPSS version 23 through mean, standard deviations and percentage for the study. Data gathered through interview have interpreted, thematically, in line with the data gathered by questionnaire. From the study it was found that the limitations on delivering necessary services for people with disabilities; limitations on physical accommodations like, creating barrier-free environment for PwPDs at welkite town administration and its environs wereda OoLSA. The institutional structure to service provision for persons with physical disabilities are not enough appropriate. There is no Rehabilitation center that used to render services forPwPDs, Low efficiency performance in welkite town administration and its environs office of labor &social affairs. However, the findings of the study indicate limitations in supporting implementation of service provisions for PwPDs in office of labor and social affairs. Availability of stakeholder in provision services activity are not being implemented as expected level. There were also challenges faced by PwPDs such as. Physical rehabilitation services are not available; less implementation of small and micro enterprise strategies in welkite town administration and its environs wereda. Finally, PwPDs are maladapted. They didn’t cope with and didn’t adapt with the barriers and demands created byimpairment in Welkite and its environs that needs intervention on the part of stakeholders. Finally, basedon the conclusions of the study recommendations were made such as, OoLSA have to give emphasize for sectorial collaboration to achieve intended goals; the office have to take appropriate measures to provide assistive device, wheelchair, elevator, and put customer-oriented description at appropriate place and organize the office of disability at ground and like.
ASSESS THE IMPLEMENTATION OF IFRS AND Financial Reporting Quality: A Case of Selected Commercial Banks in Ethiopia
(Wolkite University, 2021-06) DESALEGN SHIKUR
data have been used for the study from selected 12 banks. Primary data were collected through pre designed questioners whereas secondary data were collected from different banks annual reports, scientific papers and proceedings. The dependent variable for this stud was quality of financial reports commercial bank of Ethiopia while Timeliness factors, Comparability, faith representation, understandability factors, verifiability, Information Relevance
THE ASSESSMENT OF CUSTOMER COMPLAIN HANDLING PRACTICE (IN CASE OF COMMERTIAL BANK OF ETHIOPIA AT WOLKITE TOWN).
(WOLKITE UNIVERSITY, 2019-06) DAREGOT MELAKU
The study was conducted on commercial Bank of Ethiopia at Wolkite town. The main objective of this study is to assess customer’s complaints handling practice on Bank. Both primary and secondary data were used to accomplish this study. A questionnaire was used to collect data from primary and secondary source of data. The primary data was collected directly from the employee of the bank and the secondary data was collected annual reports, books, records and website of the bank the research utilized stratified Sampling method. This method makes the population more homogenous population to researcher in order to collect accurate and reliable information. After that the data was presenting, interpreting and analyze by using statisticaltools such as tabulation percentage. Finally the researcher made finding, showed that most ofthe time customer complaints have made many times .The research conclude Handling complaintis an important factor to consider is dealing with customers and conducting business to satisfy customers. When organizations deploy customer complaint logbooks, the process of complaint resolution is further enhanced. The recommendation another way would be to factor complaint services into ATM services such that complaints can be made electrical by just pressing a button. This would relieve customers of some frustrations that go with poor service were forwarded and it raised a problems.
ASSESSMENT OF FACTORS AFFECTING LOAN REPAYMENT PERFORMANCE IN OMO MICRO-FINANCE INSTITUTION IN WOLKITE TOWN BRANCH
(Wolkite University, 2019-06) Bedru Misgano
Micro finance institutions have a significant role for the development of one’s country economic development by providing a credit and also a saving service for those productive clients. Though there are many factors that can affect the efficiency of the institution like, loan management and processing system, cash management, and loan repayment performance. This study was conduct with the aim of analyzing the factors that influence micro-finance loan repayment performance, specifically in OMO micro finance institution in wolkite branch using primary data which was collected through self-administered questionnaire. This study intends to assess the factors affecting loan repayment performance of the beneficiaries of OMO micro finance institution. In order to achieve this objective, the study adopted qualitative research approach. Primarily datawere collected from 15 employees in the institution’s holding different positions select through purposive sampling techniques using a self-administered questionnaire.. For the data analysis, descriptive research designs the phenomena or variables that influencing the repayment rate. The study found that collateral, credit term, credit monitoring, loan supervision affects the loan repayment performance OMFI
ASSESSMENT OF PRODUCT DISTRIBUTION MANAGEMENT SYSTEM OF SPRING WATER SHARE COMPANIES IN GURAGE ZONE
(Wolkite University, 2022-09) MASRESHA GOBERE
The bottled water industry is a huge business that involves many of the biggest food brands in the world and worth billions. It has grown dramatically in the last decade and today millions of people around the world. The purpose of this study, were to evaluate current Companies established distribution management system, to identify the companies’ current product distribution challenges, to show how the company controlsits product distribution network and to identify the main players in the company's product. in Ezha woreda Gurage zones of southern Ethiopia. To identify cause of problems of product distribution management systems of bottled water, the research used explanatory research design method. The data is distributed for 163 respondents and collected by questionnaires & interviews. The raw data is analyzed and interpreted by SPSS. The results of the study identify and describe; for customers, the company itself, the Government bodies for taking to appreciating their economic benefits and other competent companies in water industries. From the finding, the paper recommended that the company should be given attention in companies ways of distribution channel strategy in for purchasing of the product addressing, it should be to giving necessary improvement for sharing of intelligence information with agents; wholesalers/other distributors to boost sale and the way managing the distribution channel has played a significant role in meeting; In addition to customers request to the company’s products, the existing distribution schedule should be strictly followed by all distributors. In general, the paper show Recommendations for Improvement and for further study
ASSESSMENT OF TAX AUDIT EFFECTIVENESS EVIDENCE (CASE STUDY IN WOLKITE TOWN)
(Wolkite University, 2019-06) TADESSE WORKINEH
The study is the assessment of tax audit effectiveness evidence was conducted on wolkite town. The main objectives of this study was to assess tax audit effectiveness. Primary data have been used to achieve the study objective with around three research question. Descriptive research design was designed to conduct the study. The primary sources of data for this study was collected from the public sector office manager, employee and customer. Close ended question used to collect data about the background of the respondents developing for the Assessment of tax audit effectiveness. The collected data was analyzed through descriptive statistics then proper tools and techniques were applied for classification and analysis of data. To achieve the objective of the study the researcher Census method to select the Respondents. Because Census method was most reliable sampling techniques especially if the number of population is small. In tax payers office there were 5 tax auditors supervised and lead by 1 team leaders. The data summarized by using appropriate percentages, and tables and conclusions was made by considering the practical setting of the organization in terms of procedure and policies of the organization about tax audit activities
Assessment of Waste Management Practice in Manufacturing Company: The Case of Butajira Town
(Wolkite University, 2022-02) Jelalu Ahmed Kereta
Nearly all manufacturing companies operating in Butajira town are discharging wastes in The main objective of this study was to investigate the determining factors of financial distress in manufacturing share company Addis Ababa-Ethiopia by using panel data of 10 manufacturing share company from 2011 to 2020. To accomplish the study objective explanatory research design was employed, and quantitative research approach was used. Secondary data was used to achieve the intended objective of the study. Descriptive and inferential statistics were used to analyze the collected Data. The study found that firm leverage, liquidity, profitability, and firm size from firm specific variables and inflation from macro-economic factor are statistically significant determinant variables, on debt service coverage as a proxy of financial distress, but solvability and efficiency from firm specific and economic growth and exchange rate from macro-economic factor are statistically insignificant determinants variables on debt service coverage as proxy of financial distress of manufacturing company in Addis Ababa-Ethiopia during the study period. The study recommended that manufacturing share company should follow optimal capital structure with restructuring and retrenchment. The study also suggests manufacturing share company should revise their policy capital structure financing and strategy by considering the potential threat and opportunities in order to get competitive advantage nearby water bodies, open land, etc, causing serious pollution problems. Pollution problems with the continuous growth of urbanization and industrialization have demanded waste management related assessments as being an important and pressing issue for the town. Therefore, this study aimed at assessing the waste management practice of manufacturing companies in the town with specific objectives: quantifying and characterizing of generated wastes, assessing the major practices leading to effective waste management and investigating the major factors affecting waste management practices in the manufacturing companies. To achieve the objectives, both the primary & secondary data were gathered through questionnaire, interview, field observation and published and unpublished materials. A survey data was gathered through questionnaire from 120 respondents sampled from target population consisted of 500 employees of the companies & 2,500 households from the neighboring residences. Interview data was gathered from 16 key informants from concerned sectors & from the companies. Data analysis was carried out using data analyzing tool, SPSS. Findings of this study revealed that average solid waste generation rate was 4.96 tons/year with waste compositions of biodegradable and non-biodegradable. Waste types include manure, agricultural residues, dead bodies, bran, ash, dust, papers, card board, plastic bags, glass/bottles, cans, textile scraps, old shoes, etc. The study found that presence of better public awareness but less participations, better practice of waste management methods by companies, limited capacity in terms of knowledge, skill, technology and finance, presence of unsuccessful enforcement of law, etc. Based on the findings, it was concluded that presence of poor & ineffective awareness creation, less public participation, weak enforcement efforts, etc have been negatively influencing the effectiveness of waste management practices in manufacturing companies. Building the capacity of the companies and concerned sectors in terms of knowledge/skill, technology and finance, improving awareness and participation of public and stakeholders, and enforcement of laws and regulation on waste management, etc were among proposed solutions.
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.
BEST PROXIMITY POINT RESULTS FOR SUZUKI TYPE GENERALIZED( )-WEAK PROXIMAL CONTRACTION MAPPINGS IN METRIC SPACE
(wolkite universty, 2021-12) AWOL MOHAMMED
In this project, I introduce a new Suzuki type generalized ( )-weak proximal contraction mappings in metric space and prove the existence of the best proximity point for such mappings in a complete metric space. I provide examples to illustrate the result .My result extends some of the results in the literature
CHARACTERIZATION, CLASSIFICATION AND MAPPING OF SOILS OF MEGECHA MICRO-WATERSHED, EZHA DISTRICT, GURAGE ZONE, ETHIOPIA
(WOLKITE UNIVERSITY, 2023-11) ALEMU WEGU JEZA
The study was conducted at Megecha Micro-Watershed Ezha District in Gurage Zone, Ethiopia. Because of a diversified geography, climatic conditions, and geology, Ethiopia has a variety of soil resources which were studied at small scales 1:250,000, with high levels of generalization. Site specific soil characterization and classification can serve as initial step in creating baseline information for developing land use planning and management practices. Therefore purpose of this study was to characterize, classify and mapping soils of Megecha micro-watershed, to generate baseline information, for formulating the management alternatives for different soil types identified. Four representatives Pedon were opened at the upper, middle and low slope position and soil field description was made. A total of 17 disturbed and undisturbed soil samples were collected from each genetic horizon. The results of the study revealed that color, consistency, texture, bulk density (BD) and of the soils varied with the slope position and soil depth. Lower BD, darker red color and soft (dry) consistency were observed at the upper slope position whereas higher BD, very dark gray color and hard (dry) consistence were observed in the low slope areas. The depth of the soils was very deep (200+cm) and the textural classes varied from silt to clay, Soil reaction (pH)(5.3 to 6.3) categorized by moderately acid to slightly acidic, Soil organic carbon (SOC)(0.58 to 2.99%) content was categorized as low to high, Available Phosphorus (P) (0.28 –1.20 mg kg-1 ) was rated as inadequate range, Total Nitrogen (N) (0.02 to 0.27% ) content was rated as very Low to high, C: N ratio varies from (6.43 to 29) ) and found in low to high range, Soil CEC varied from (5 - 47 cmolc kg-1) categorized as very low to very high and PBS (19.19 to 87. 19%) was categorized as very low to very high. Regarding the soil classification Pedon 1 classified as Chromic Alisols (Epidystric), Pedon 2, Chromic Alisols (Dystric), Pedon 3 Hablic Alisols (Dystric) and Pedon 4 Pellic Vertisols (Hypereutric).The soilmap was developed for these identified soils types. Thus, in introducing new agricultural technologies like application of lime, use vermin compost and soil and water conservation practices were needed to the study area, the local variations in soils should be considered for a sustainable agricultural development.
COLOSTRUM DISCARDING PRACTICE AND ASSOCIATED FACTORS AMONG MOTHERS OF CHILDREN AGED LESS THAN 1 YEAR IN WEST AZERNET BERBERE DISTRICT, SILTE ZONE, SNNP ETHIOPIA .
(wolkite university, 2021-07) ABDLFETA MOHAMMED.
Background: Globally Colostrum discarding practice had been reported across differentcountries, in varied places with trends. A wide range of harmful new born feedingpractices were documented in Ethiopia even after the implementation of infant and youngchild feeding guideline. Even though few studies conducted on Colostrum feeding inEthiopia; majority of previous research works used solely quantitative approach and there was no sufficient information in our study area. Therefore, the objective of this study wasto assess the prevalence of colostrum discarding practices and associated factors among mothers of children aged less than 1 year in West azernet berbere woreda.Methods: Community based cross- sectional study was conducted in west azernet berbere woredafrom March 26 up to April 30/2021. Total samples of 434 study subjects were involved inthe study. The quantitative data were collected by using pretested structured questionnaire and qualitative data were collected by using Focused Group Discussions.The quantitative data were coded and entered into epi-Data version 3.1 and exported toSPSS version 21 for analysis. Descriptive analysis like frequency and mean were performed. Binary and multiple logistic regression analysis were employed to identify associated factors. Variables with p-value <0.05 with 95% confidence interval identified statistically significant. Results: The prevalence of colostrum discarding practices in thisstudy was 64(14.75%). The mothers who didn‟t attend ANC services during pregnancy ofindex infant [AOR=19.024, 95% CI: (2.007-188.313)], home delivery[AOR= 5.599, 95%CI: (1.042-30.084)], breast feeding initiated after one day of birth[AOR= 58.187, 95%CI; (2.041-1658.987)] , poor knowledge [AOR= 15.016, 95% CI; (3.174-71.039)] and negative attitude toward colostrum feeding[AOR= 59.418, 95% CI; (8.571-411.894)]were positively associated factors with colostrum discarding practices. Conclusion; Colostrum discarding practice among mothers of children aged less than 12 months inwest azernet barbered woreda was found to be high when compared to WHO recommendation. Lack of ANC follow up, home delivery of index child, delayed initiation of breast feeding, poor knowledge on colostrum- feeding practices and negative attitude towards colostrum- feeding practices were significant factors associated with colostrum discarding practices of mothers.
DEEP LEARNING-BASED GURAGIGNA TO AMHARIC MACHINE TRANSLATION
(WOLKITE UNIVERSITY, 2024-04) ALEMAYEHU BADARGA NIDA
Machine translation is an application of NLP, which can be used to translate text from onenatural language to another natural language. In this study, we aimed to develop Deep Learning Based Guragigna to Amharic Translation, recognizing Natural Language Processing as a pivotal domain within AI facilitating human-computer language interaction. Previously, there is no research conducted on machine translation between Guragigna and Amharic. Given the abundance of information in Amharic across various domains in Ethiopia, including legal, media, religious, educational, and governmental documents, it becomes imperative to bridge the language gap for the growing Guragigna-speaking population. Neural Machine Translation (NMT) is a recently proposed approach to machine translation (MT) that has achieved the state-of-the-art translation quality in recent years. Unlike traditional MT approaches, NMT aims to create a single neural network that can be tuned collaboratively to maximize translation performance. So, the aim of this study is to develop Deep learning Amharic-guragigna bi-directional machine translation.To conducted experiments employing six encoder-decoder models: LSTM, Bi-LSTM, LSTM+attention, CNN+attention, GRU and Transformers. Collected a dataset of 9,515 parallel sentences, and evaluated the models based on efficiency metrics, including training time, memory usage, and BLEU score, to propose an optimal translation model and utilize the 80/20 splitting technique for dividing the dataset into training and testing sets. Achieving among those models, the transformer model outperforms other models by 99.4% accuracy, 0.0113 loss and a BLEU score of 9.93 for Amharic-Guragigna translation and 9.99 for Guragigna-Amharic machin translation. Because transformer process the whole sentence simultaneously, which reduces training time and it computes similarity scores between words in a sentence by itself means self attention. Due to the problem of unavailable parallel corpus, we have trained our model with minimum corpus, though NMT requires huge data for training and create an optimal model that learn the different features of the two languages and also challenges with LSTM, Bi-LSTM, LSTM+attention and GRU models, which required significant memory resources.
DETERIMINANTS OF FARMER PARTICIPATION TO WHEAT CLUSTER FARMING AND ITS SOCIO-ECONOMIC ROLE IN SODO WOREDA, EAST GURAGHE ZONE, CENTERAL ETHIOPIA
(WOLKITE UNIVERSITY, 2024-04) GIRMA KOTO GUDA
Cluster farming is an agricultural practice that involves organizing and grouping together farmers within a specific geographic area based on proximity of their farm plots and it increasingly recognized as a viable means of improving smallholder economy in money developing countries .Ethiopia’s farming system is dominated by Smallholder farmers who accounts for 96 percentage of total cultivated area generated 95 percent of total production. Agriculture has not been used to its full potential for development in Ethiopia due to low productivity and low-level of value addition of smallholder. Enhancing productivity and value addition among smallholder farmers is broadly perceived as a main strategy which is achieved through promoting agricultural cluster farming approach. This thesis is focused on studying determinants farmers’ participation decision of wheat cluster farming and its role in Sodo Woreda of Eeast Guraghe zone of central Ethiopia. In this study both primary and secondary data were used. The primary data were collected from a sample of 274 household heads randomly selected by using two stage sampling techniques. Descriptive statistics include mean, standard deviation, ratio, frequencies, and range. Econometrics models such as Binary probitand OLS model were employed to analyze the data. Variables, sex of house hold headed, farm size, training access and mechanization use were significantly affect wheat cluster farming in the study area. Lastly this study recommends that actors should invest on linking farmers of both sexes to enhance wheat cluster farming participation of farmers. Mechanization use positively influenced wheat cluster farming participation decision and extent of cluster participation level the government and concerned body should organize farmers and facilitate credit facilities for them to buy different agricultural tools. Training access significantly influenced farmers ‘participating in wheat cluster farming so the concerned body should train farmers to bring a good result.
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.
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.
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.
Determinants of Domestic Private Investment Performance in Gurage Zone
(2022-06) Kidusab Assefa Akalu
This study mainly focused on the determinants of domestic private investment performance in Gurage Zone. It describes the trend of domestic private investment activity and the determinant factors that influence domestic private investment performance in Gurage zone. The study employed a Multiple Linear Regression Model was used. This helps in testing the influence of the explanatory variables on the dependent variable. The regression results show that access to infrastructure, feasibility study or feasible project ideas, and promotional services have a significant positive effect on the performance of private investment, whereas corruption and bureaucratic red tape have significant and negative effects on private investment. Hence, the researcher recommended that. The government should come up with a plan to solve various infrastructure problems such as roads, water, and electricity to increase the investment potential of the zone. Because the finding of this study indicates that access to infrastructure has a positive and significant effect on investment performance. This means that most of the private investments are influenced in their progress of investment by a lack of efficient infrastructure facilities. Also, by using various media, to make investors come to the zone and the investment office to create effective investment opportunities for the investor by doing timely and up to date feasibility study or feasible project ideas by skilled professionals. Reduce the bureaucratic procedure to ensure that investment requests are answered in a very short period and to make the process of issuing the license consistent and clear. This could be done by minimizing unnecessary time taking, delay and ensuring transparent investment regulations. Thus, the Gurage zone concerned bodies must attract and encourage private investors by applying and improving policies that promote private investment
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.
DETERMINANTS OF FINANCIAL DISTRESS IN THE CASE OF MANUFACTURING COMPANY IN ADDIS ABABA-ETHIOPIA
(Wolkite University, 2022-05) FARIS SHUME
The main objective of this study was to investigate the determining factors of financial distress in manufacturing share company Addis Ababa-Ethiopia by using panel data of 10 manufacturing share company from 2011 to 2020. To accomplish the study objective explanatory research design was employed, and quantitative research approach was used. Secondary data was used to achieve the intended objective of the study. Descriptive and inferential statistics were used to analyze the collected Data. The study found that firm leverage, liquidity, profitability, and firm size from firm specific variables and inflation from macro-economic factor are statistically significant determinant variables, on debt service coverage as a proxy of financial distress, but solvability and effeicncy from firm specific and economic growth and exchange rate from macro-economic factor are statistically insignificant determinants variables on debt service coverage as proxy of financial distress of manufacturing company in Addis Ababa-Ethiopia during the study period. The study recommended that manufacturing share company should follow optimal capital structure with restructuring and retrenchment. The study also suggests manufacturing share company should revise their policy capital structure financing and strategy by considering the potential threat and opportunities in order to get competitive advantage.
DETERMINANTS OF FINANCIAL REPORTING QUALITY ON ETHIOPIAN INSURANCE COMPANIES
(wolkite universty, 2021-11) MULUKEN WELIKA NEGERI
This study intends to assess the determinants of financial reporting quality of Ethiopian insurances companies over a period of 2014-2019. Consequently, the study used document review of insurances’ audited financial statements. The explanatory variables used in this study were Board Size (BS), Leverage (LE), Profitability (ROA), Liquidity (LQ), Auditor Change(AC), Firm Age (FA) and Firm Size(FS). In this study sixteen Insurance companies were selected from a total population of insurances companies to accomplish a study for the period of six years (2014-2019) with the total of 96 observations. Moreover, for the dependent variable data were collected for seven years period, from (2013-2020). To test the hypotheses, the study adopted the quantitative research approach. The secondary data were analyzed using descriptive statistics, correlation matrix and linear regression analysis and data from document reviews were interpreted qualitatively. The study used panel data and random regression model to analyze the Determinants of Financial Reporting quality of Ethiopian insurance companies. The study found that profitability ratio has positive and significant effect on financial reporting quality. While, auditor changes, board size, leverage and liquidity were found to be insignificant effect on financial reporting quality of Ethiopian insurance companies. It is recommended that insurance companies should do to improve their liquidity management systems through broadening and diversifying of funding sources and shortening asset maturities that leads to a better quality of financial report.