Masters of Science

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

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2018 - 20195

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Start date: 2018End date: 2019

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Now showing 1 - 5 of 5
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    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.
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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.
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    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.
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    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
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    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