Browsing by Author "Beyene, Muluneh"
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Item Auditors Professional Responsibilities and Legal Liability with Regard to Private Auditors in Ethiopia(Addis Ababa University, 2007-07) Beyene, Muluneh; Kinfu, Johannes (Prof)This study was conducted on the Ethiopian private auditor’s professional responsibilities and legal liability, in comparison with those developed countries auditing principles and standards. The paper tested the responsibilities of the management and the auditors with regard to preparation of the financial statements and subsequent discovery to misstatements to the audited financial statements in Ethiopia. The paper qualitatively estimated to what extent private auditors exercise their professional and legal responsibilities. The paper also tested the legal consequences on auditors as a result of those violated professional and legal responsibilities. Besides it tested that to which auditors are liable for the violation of contractual and statutory responsibilities. Further the study tried to explore the constraints related to private auditors in exercising their responsibilities. Finally, not the least the paper explored some cases related to Ethiopia private auditors' practicesItem Auditors Professional Responsibilities and Legal Liability with Regard to Private Auditors in Ethiopia(A.A.U, 2007-07) Beyene, Muluneh; Kinfu, Johannes (Professor)This study was conducted on the Ethiopian private auditor's professional responsibilities and Jegal liability, in comparison with those developed countries auditing principles and , standards. The paper tested the responsibilities of the management and the auditors with regard to preparation of the financial statements and subsequent discovery to misstatements to the audited financial statements in Ethiopia . The paper qualitatively estimated to what extent private auditors exercise their professional and legal responsibilities. The paper also tested the legal consequences on auditors as a result of those violated professional and legal responsibilities . Besides it tested that to which auditors are liable for the violation of contractual and statutory responsibilities . Further the study tried to explore the constraints related to private auditors in exercising their responsibilities. Finally, not the l east the paper explored some cases related to Ethiopia private auditors' practices.Item Gis and Remote Sensing Based Analysis on Industrial Site Selection in Hawassa Town, Ethiopia(Addis Ababa University, 2019-06) Beyene, Muluneh; Mekonnen(Ph.D), TeferiThe significance of GIS and Remote Sensing techniques and technologies currently in every aspect of human beings day to day activities initiated the researcher to conduct this study. Industry is important to enhance the economic level of a given country and GIS and remote sensing technologies would provide a variety of options during site selection process. The overall objective of the study is to identify suitable industrial site location by using Geographic Information System and Remote Sensing based analysis in Southern Nations, Nationalities and Peoples Regional State, Hawassa town. In order to conduct this study, multi criteria evaluation system to identify factors influence during site selection by pair-wise comparison matrix was employed. Nine determining factors/parameters identified in this study to identify suitable site for the industrial establishment. These factors were slope, land use land cover, soil types, distance from geological faults, proximity to main road, distance from residential area, distance from water bodies (lake, river and swamp), The findings revealed that land use land cover factors and distance from geological faults highly determines the selection for industrial sites; and elevation and slope determines minimum compared with other factors. Majority of the study area (47.5%) is suitable to establish industries and a small portion (0.2%) are less suitable. Conducting environmental impact assessment prior to establishing industries in the study area was not fully covered by the concerned government organization. Application of GIS and Remote Sensing technologies in the study area is not fully employed. In order to select suitable sites for the industry, the town administrators should focus on those important parameters by using Geographic Information System and Remote Sensing technologies. Keywords: GIS, Remote Sensing, Industry, Site Selection, Suitability Analysis