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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 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 SERVICE QUALITYON AND CUSTOMER LOYALTY IN COMMERCIAL BANK OF ETHIOPIA WEST ADDIS ABABA DISTRICT(WOLKITE UNIVERSITY, 2019-06) TIGISTU GIZAW TEKLEService quality has attracted major attention from academic researches as well as marketers over the recent years due to its significant role in business performance and maintenance of customer loyalty. Delivering highest service quality and maintaining customer loyalty are the focus area of every business organization. In order to be competitive and profitable in the banking industry, the bank should offer premium quality services to its customers in order to maintain loyalty; also they should obtain a mechanism to attach importance to customer loyalty. The objective of this study is to examine the relationship between service quality and customer loyalty and sought to analyze customers’ views, thoughts and feeling on the quality of service offered by Commercial Bank of Ethiopia in WAAD. The study identified the possible expectations that customers have on the quality of service. In this study both descriptive and explanatory research method have been used to show the relationships among variables. Primary data is collected by survey questionnaire from 258 sampled bank customers as source. Multi-stage and purposive sampling technique is used to test and retest the parameters. The researcher engaged the statistical inferential analysis in correlation test. Finally, based on descriptive statistics, correlation analysis was used to analyze the data, hence; the results show that service quality and all its dimensionshave significant and positive association with customer loyalty. Finally, the conclusion from this study is that delivering premium and highest service quality can lead to higher rates of retention of high number of customers. Recommendations based on the findings were made to this bank which if implemented will enhance the satisfaction of the bank customers as well as improve customer retention rates and it will attract new loyal customers.Item SUPPLY CHAIN MANAGEMENT PRACTICES OF K.O.J.J FOOD PROCESSING COMPLEX PLC(WOLKITE UNIVERSITY, 2018-06) TEFERA ZERGASupply chain management is the means by which firms engaged in creating, distributing, and selling products, can join forces to establish a supply network. The supreme competitive advantage-has emerged as one of the most powerful business improvement tools around is supply chain management. Companies all over the world are pursuing supply chain as the latest methodology to reduce costs, increase customer satisfaction, better utilize assets, and build sustain their revenues. The purpose of this research paper was to assess the practices of supply chain management practices from the five supply chain management practices perspectives (Supplier and customer relationship, internal operations, information sharing, information technology and training) and to see the integrations among supply chain partners. For the accomplishment of this, the study employed descriptive research design in which the selectionsof the respondents using stratified simple random sampling techniques. The total numbers of K.O.J.J food processing complex plc employees are 773 out these, 125 employees and there are 150 enterprise level customers and raw material suppliers among those 32 raw material suppliers and industrial customers would have been considered as a sample unit. Furthermore, one general manager and five functional managers were interviewed. A primary source of data was used for this study. Five point Likert scaled questionnaire and interviews have been used as instruments for data collection. The data were analyzed using descriptive and inferentialstatistical tools presented in tables. The major finding indicates that, most supply chain management practices are moderately practiced within the K.O.J.J’’s food processing complex plc supply chain. Whereas information technology and training practices are poorly applied.Sales forecast information sharing with customers is poor. Based on both quantitative and qualitative analysis the case factory relationship with its customers and suppliers would be poor customers’ services. Manufacturing, supply and demand uncertainties which are the major headaches or challenges of the case factory supply chain which prohibits effective implementation of supply chain management. Therefore enhancing organizational objective effective and efficient, it is better for the organization to give due attention to the make supply chain management practices and the integration of supply chain actors effectiveItem Private Commercial Banks and Economic Growth in Ethiopia: Panel Data Analysis(WOLKITE UNIVERSITY, 2019-01) Dereje DiribaThe 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.Item The Impact of Perceived Organizational Injustice on Employees Turnover Intentions In Guraghe zone public service sector(WOLKITE UNIVERSITY, 2018-06) Siyoum AmigaThe purpose of this study was to investigate the impact of perceived organizational injustice on employee’s turnover intention in Guraghe zone public service sectors. The population under study was all employees in Guraghe zone public service sectors. Using proportionate stratified random sampling based on the size of statistical community, 281administrative employees were participated in the study. The study had a descriptive and causal research design and the required data were collected by using the validated form of organizational justice questionnaire containing 22 questions and validated form of turnover intention questionnaire, containing 3 questions. The reliability was estimated using Cronbach's alpha coefficient for distributive, procedural and interactional justice respectively were, 0.93, 0.69 and 0.80 and 0.92 for turnover intention. The obtained data were analyzed using frequencies, mean, and linear regressions.Result indicates that the level of employee’s perception of organizational justice is below average, whereas their intention to leave their organization is high. The result of mean of perceived organizational justice and turnover intention showed that employee’s level of turnover intention is high. This high level in turnover intentions indicates that majority of employees have perceived low level of organizational justice, which means the employees are not satisfied with the outcome that they receive, with the procedures by which they acquire outcomes and with interpersonal treatment as well as the quality of information that they receive about the outcomes. The results of linear regression showed that the best predictor of turnover intention was distributive injustice. Based on findings, the researcher recommended the management of Guraghe zone public service sectors to take actions that rise justice perception and decrease turnover intentions.Item Tax and Government Revenue: in Ethiopia(WOLKITE UNIVERSITY, 2019-10) Abdulbasit YassinThis 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 growthItem LAND USE PATTERN, CLIMATE CHANGE AND ITS IMPILICATION ON FOOD SECURITY IN GURAGHE ZONE(Wolkite University, 2019-01) SHAFI HUSSENIt 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 productivityItem ASSESSMENT ON OPERATIONAL RISK MANAGEMENT IN COMMERTIAL BANK OF ETHIOPIA (IN CASE OF WOLKITE BRANCH)(Wolkite University, 2019-06) BIRHANU ALAMINEHThe research was conducted to assess operational risk management in commercial bank of Ethiopia at wolkite branch. The main objective of this study is to assess the operational risk management and controlling techniques in the bank. The researcher used both primary and secondary data sources. The primary data was collected from the employees of the organization through questionnaires. The secondary data was also gathered from books, materials, documents, and libraries. Researcher has used census survey sampling techniques in order to gather the essential data accordingly 36 employees of the organization where included. The collected data were analyzed by descriptive analysis tool were use such as percentage, frequency, tabulations. The major findings of the research show that personal property and motor vehicle risk were happened mainly due to carelessness of the employees in the organization. Finally researcher recommended that the company give special attention on this issue to minimize the riskItem ASSESSING THE PRACTICE OF RISK MANAGEMENT IN CASE OF COMMERCIAL BANK OF ETHIOPIA WOLKITE BRANCH(Wolkite University, 2019-06) AEMIRO BAWOKEThe senior essay on the risk management practice was conducted on commercial bank ofEthiopia at Worksite branch. The researcher stated the statement of the problem both general and specific objectives and significance of the study. The researcher used descriptive data analysis method. To conduct the research, the researcher employed use primary data was collected through questioner on risk management practice. The data collected was analyzed using percentage and presented in tabular form base on identifiable problems. By increasing the independent variables researcher try to reduce error and the result were likely to be more accurate and precise. The financial performance would be measured by use of return on asset. The study also focused on financial risk as independent variable and more result the relationship between risk management and financial performance in commercial bank of Ethiopia. The researcher recommended that it was a high time forth bank to adopt a contemporary, proactive and decentralization risk manage metasystem if it tends to survive the thunders of local composition, the flood of globalization and the tremble of our dynamic market and economic condition