Masters of Science

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

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Subject: search.filters.subject.Effectiveness

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    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.
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    Determinants of Tax Administration Effectiveness: The Case of Gurahge zone under SNNPR, Ethiopia
    (Wolkite University, 2023-01) Abebe Fiseha
    Effective tax administration is influenced by demographic, individual, social, institutional and economic factors. Thus, the objective of this study is to identify the determinants of effective tax administration, case of category „A‟ and „B‟ taxpayers in Guraghe Zone. To this end, the author used mixed research approach. The target population of the study was category „A‟ and „B‟ tax payers of Guraghe Zone, SNNPRS, and Ethiopia. The target population of the study included tax payers and employees of the office with 325 tax payers and 46 employees. In order to address the research questions, qualitative and quantitative research approaches were employed. This thesis used primary sources of data only. In order to get primary information, questionnaire and interview were employed. In this study used both probable and non-probability technique which is stratify randomsampling was utilized to select sample category „A‟ and „B‟ tax payer but, selected each individual taxpayer were by using simple random sample and purposive sampling method was used to select the employers. Data also analyzed on qualitative basis using binary logistic regression analysis and inferential statistics. Based on the analysis and discussion of the research, it can be concluded that the result of binary logistic regression shown that attitude of taxpayer towards government spending, statements regarding to honesty or loyalty, quality service, political interference, awareness, tax audit, law enforce ment and penalty towards tax, information technology had significant impact on the effectiveness of tax administration in Gurage Zone. In contrast, statements regarding to fairness or equity had no significant impact on the effectiveness of tax administration in Gurage Zone.A taxpayer who has negative attitude towards government spending were 4.53 times more likely to be non effective tax administration compared to taxpayer who has positive attitude towards government spending controlling for other variables in the model. Finally, the study recommends the revenue office to have fair treatment ,honesty or loyalty, quality service, political interference, awareness, tax audit, Law enforcement and penalty towards tax, information technology to improve tax collection, audit &decreases tax evasion.