Masters of Science
URI for this collectionhttps://rps.wku.edu.et/handle/987654321/9
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Item 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 KassThe 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.Item THE EFFECT OF ACTIVE LEARNING METHOD ON GRADE TEN STUDENTS IN THE ACHIEVEMENT OF CHEMISTRY: THE CASE OF ROMAN DEGA SECONDARY SCHOOL, KEDIDA GAMELA, KAMBATTA ZONE, CENTERAL ETHIOPIA REGION, ETHIOPIA(WOLKITE UNIVERSITY, 2024-12) SEWUNET SAMUEL WANOREActive learning requires students to do meaningful learning activities and think about what they are learning. This study aimed to investigate the effect of an active learning method on Grade 10 students in the achievement of Chemistry. The research was conducted at Roman dega Secondary School, kedida Gamela, Central Ethiopia Region. For the study purpose, a quasi-experimental design was employed. By using simple random sampling technique, 72 students were selected as a sample size from a total population of 360. Also 7 chemistry teachers, 3 the school principals and 1 supervisor were included in the study .A stratified sampling technique was used to maintain the proportional allocation of students from each section. The sampled students were assigned to two groups: experimental (N (exp) = 36) and control (N(con) = 36). The experimental group received instruction with active learning methods such as group discussion, question and answer, problem solving, experimental and visual-based learning. In contrast to that, the control group was taught with the traditional lecture method from the same chapter of "Energy Change and Electrochemistry" by the same teacher. The application took seven weeks. At the beginning of the first week, a pretest was administered for both groups. A post test was given for both groups at the end of the seventh week. To ensure the validity of the tool, the test was presented to the study advisor and four experienced high school teachers. The data obtained was analyzed using SPSS version 20. A T-test was used to test the statistical significance of the hypothesis generated in the study. The significance level of the results was tested at alpha = 0.05 significance level. Results showed that there was a significant difference between the means of experimental group pretest and post test ( p ≤ 0.05) in the achievement of chemistry. But there was no significant difference between the means of the control group pretest and post test after intervention (P > 0.05). Questionnaires were also administered before and after the intervention. The findings of the study revealed that incorporating an active learning approach in chemistry enhanced the learning achievement of 10th grade students. In light of the obtained results, the researcher recommended the utilization of an active learning method in teaching chemistry so as to enhance students’ achievement in chemistry and positive perceptions towards chemistry.Item FACTORS AFFECTING EFFECTIVENESS OF INTERNAL AUDIT FUNCTION: THE CASE OF SELECTED ETHIOPIAN BUDGETARY PUBLIC SECTORS(WOLKITE UNIVERSITY, 2018-06) SOLOMON OLUMAThis 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.Item SELF-MEDICATION PRACTICE AND ASSOCIATED FACTORS AMONG PREGNANT WOMEN IN RURAL KEBELES OF CHEHAWEREDA GURAGE ZONE CENTERAL ETHIOPIA(WOLKITE UNIVERSITY, 2024-04) -SHIKURIA ABDELAIntroduction: Self-medication practice is the use of drugs without a medical advice to treat self identified illnesses. This could lead to a multiple health problems for the mother and the fetus during pregnancy. However, the prevalence is reported to be high both in developed and developing countries. A large proportion of pregnant women in Ethiopia live in rural areas with low healthcare coverage and a lack of basic drug safety information. Despite this, studies are limited in rural Ethiopia and at the community level, and as a result, limited scientific evidence on SMP during pregnancy in the Gurage zone. Objective: To assess the prevalence of self-medication practice and identify its associated factors among pregnant women in rural Keble of Cheha Woreda Method: A community-based cross-sectional study design supplemented with qualitative data was employed on 607 pregnant women and 40 key informants in the rural kebele of Cheha woreda from March 1 to April 30/2024 GC. A multi-stage sampling technique was used to select study participants; the quantitative data was collected using a structured interview questionnaire and analyzed with Binary logistic regression and thematic analysis for qualitative data. Results: Out of the sample pregnant women, 555 pregnant women and 38 key informants participated in the study with a response rate of 91.5%. The overall prevalence of SMP among pregnant women was 286(51.5%).Age of the pregnant women(AOR = 0.34, 95% CI (0.04-3.013)), ANC follow up (AOR=2.94, 95%CI (1.08-8.0)), Pregnancy related problem (AOR =0.056, 95% CI (0.03-0.09)), Knowledge(AOR = 2.02, 95% CI (1.06-3.84)), Distance from health facility (AOR =3.52 95% CI (1.13-10.9)) and Drug availability in the nearest health facility (AOR=2.6,95% CI: (1.44-4.7)) were significantly associated with self-medication practice. Minor illness, low cost alternative and time saving were the reasons to SMP. Conclusion and Recommendation: Almost half of the pregnant women practiced self-medication in the study setting. An awareness-building campaign and health education for pregnant mothers and general population, focusing on rural areas, need to be advocated.Item PREVALENCE AND ASSOCIATED FACTORS OF UTERINE FIBROIDS AMONG REPRODUCTIVE AGE WOMEN ATTENDING GYNECOLOGY UNIT IN GURAGE ZONE HOSPITALS, CENTRAL ETHIOPIA, 2024.(WOLKITE UNIVERSITY, 2024-04) MUNTAHA KEDIRIntroduction: Uterine fibroid is one of the most common benign smooth muscle tumors of the uterus that affect women of reproductive age. The prevalence of fibroids is significant with esti mates that 20-25% of women and about 235 million of women who represent 6.6% of global women population estimated to be affecting worldwide. In our country the prevalence and asso ciated factors of uterine fibroids among reproductive age women is still unclear, thus, this study aimed to assess the prevalence and associated factors of uterine fibroids among women attending gynecological unit in Gurage Zone Hospitals, 2024. Methods: An institution based cross-sectional study was conducted in 2024, involving 342 study participants who were selected consecutively during the study period. The data were collected by using pre-tested structured questioners and data were entered into epi-data manager Version 4.2 and subsequently exported to SPSS version 20 for analysis. Bivariable and Multivariable Lo gistic regressions analysis were performed to identify associated factors for uterine fibroids con sidering of 95% CI and P-value of < 0.05. Results: The prevalence of uterine fibroids among reproductive age women was 22.1%. The mean age of respondents was 33.4 and SD ± 6.8 years. Factors such as, age between 36-45 years (AOR = 8.635, 95% CI (1.179 - 63.223); participants educational status of secondary level (AOR = .040, 95% CI (.003-.485); experiencing infertility (AOR = 18.626, 95% Cl (4.336 - 80.011); obstetrics and gynecology related surgeries (AOR = 15.520, 95% Cl (5.755 - 41.854); ever used of contraceptives (AOR = .267, 95% Cl (.094 - .759); late age of menarche (AOR = .031,95% Cl (.001- .646); and family history of uterine fibroids (AOR = 6.705, 95% Cl (2.464 18.248); were significantly associated with uterine fibroids. Conclusion In this study, the prevalence of uterine fibroids found to be relatively high. Major predictors such as age of women, participant educational status, infertility, obstetrics and gynecology related op eration, contraceptives, family history, and late menarche age was found to be predictors of uter ine fibroids. Therefore, encourage of the women early childbirth, promotion of contraceptives pills through long times should be promoted by health information and health education pro gram.Item UTILIZATION OF EIGHT ANTENATAL CARE CONTACTS AND ASSOCIATED FACTORS AMONG POSTNATAL WOMEN IN GURAGE ZONE, CENTERAL ETHIOPIA, 2024(WOLKITE UNIVERSITY, 2025-04) AMINAT ALIBackground: Antenatal care refers to the care provided by skilled healthcare professionals to a woman from the start of her pregnancy until the onset of labor. It serves as a gateway for pregnant women in order to receive a broad range of health promotion and preventive services, including screening for warning signs during pregnancy, delivery and postpartum period. However, there is limited evidence on the utilization of the recent eight ANC contacts. Objective: To assess the utilization of eight ANC contacts and associated factors among postnatal women in Gurage zone, Central, Ethiopia. Methods: A cross-sectional study was conducted at Gurage Zone Hospital from February 23 to May 22, 2024, using consecutive sampling technique. A pretested structured questionnaire was employed via face-to-face interview and collected data was entered into EpiData version 4.6. Data analysis was done using SPSS version 25. Binary logistic regression was applied to assess association between the dependent and independent variables with a p-value below 0.05 was used to define statistical significance. The analyzed data was presented in frequency, percentage, mean, tables and figures. Results: A total of 392 pregnant women were included with response rate of 93%. The mean age of participants was 28 (SD +5). Overall, 147 (37.5 %; 95% CI:32.5 -42.5%) pregnant women had completed eight ANC contacts. Up on multivariable logistic regression model, age Conclusion: Eight ANC contact utilization is found to be low the national of reaching every pregnant woman and associated with age, residence, gestational age, knowledge of mother on 8 ANC contacts, perceived barriers, perceived cue to action, and ANC satisfaction. These findings help health care programmers and policymakers to introduce appropriate policies and programs to ensure increase the coverage of eight ANC contact.Item THE BEST PROXIMITY POINT THEOREM FOR GENERALIZED (χ,φ)- WEAK CONTRACTIONS IN BRANCIARI TYPE GENERALIZED METRIC SPACES(WOLKITE UNIVERSITY, 2025-06) SHEMSU WABELA HULCHAFOThe Theorem of "Best Proximity Point for generalized (χ,φ)-weak contractions in Branciari type generalized metric spaces" is thoroughly examined in this thesis. The concept of contraction mappings is generalized by the (χ,φ)-weak contraction. By defining the situations in which a mapping has a "unique best proximity point", this thesis applies the Theorem of "Best Proximity Point" to this context. Examples are provided to illustrate the results and show how the theorem might be applied in different situationsItem BEST PROXIMITY THEOREM FOR GENERALIZED (θ,γ)-PROXIMAL CONTRACTION MAPPING IN RECTANGULAR QUASI B- METRIC SPACE(WOLKITE UNIVERSITY, 2025-06-10) KASAHUN BEYENE BEJIGAThis paper explores best proximity point theorems whit in the framework of broad (θ,γ) proximal reduction “mappings in rectangular quasi b-metric spaces”. “We introduce the class of rectangular quasi b- metric” space as a broadening of rectangular metric space, “rectangular quasi” b-metric space, “rectangular b-metric” space,define broad (θ,γ)proximal reduction mappings. Establish situation under which a optimal proximity point exists and provide example to clear my results. Extend previous work on fixed point theorems and contribute to the theory of proximity points in non-standard metric spaces.Item IN VITRO REGENERATION OF Brassica spp, A LOCAL LANDRACE SIMUARE(WOLKITE UNIVERSITY, 2024-06) GETE FIKADU WOLDESENBETSimuare (Brassica spp), a leafy vegetable resembling kale, is widely grown and consumed in Ethiopia’s Gurage Zone. Due to its inability to flower and set seed, Simuare is propagated solely through cuttings, a method that is inefficient for producing sufficient planting material. This study was conducted to develop an efficient and cost-effective in vitro micro-propagation protocol to address these limitations. Explants were surface sterilized using ethanol (70% for 30 seconds), mancozeb (2.5mg/l), and bleach (2% for 20 minutes), achieving a survival rate of 99.6%. Murashige and Skoog (MS) medium supplemented with various concentrations of auxins and cytokinins was used for culture initiation, shoot multiplication, and root induction. Optimal shoot initiation was observed with 1 mg/L BAP and 1 mg/L kinetin, while the highest shoot multiplication occurred on MS medium containing 3 mg/L BAP and 0.1 mg/L GA3, producing 6.2 ± 1.68 leaves, 4.33 ± 1.87 shoots per explant, and a shoot height of 4.44 ± 0.83 cm. Root induction was most effective with 0.3 mg/L IBA and 0.2 mg/L NAA, yielding 5.04 ± 0.07 roots per plantlet and a root length of 3.06 ± 0.47 cm. The developed protocol successfully overcame challenges of conventional propagation, achieving high explant survival, efficient shoot multiplication, and effective root induction. These findings provide a reliable method for large-scale Simuare propagation, and the protocol is recommended for producing high-quality planting materials to meet growing demand.Item 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 ADEBAThe 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.