Browsing by Author "Girma, Zelalem"

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    Assessing the Challenges and Prospects of Adopting IFRS Projects: The Case of First Phase Adopters (Public Interest Entities in Addis Ababa)
    (Addis Ababa University, 2021-06) Girma, Zelalem; Alemu, Dakito (Phd)
    This study examines the benefits and challenges of IFRS during first phase adopters on the implementation process of the standard in Ethiopia. However, the study raised two big research questions those are, what are the practical challenges face while adopt IFRS for the selected companies and what benefits gain by adopting this international standard. To answer this research questions the study uses survey research design and adopt the Quantitative research approach. In addition, the study used multiple data collection method, including questioners and document review. The questionnaire data were also analysed using descriptive statistics. Based on the analysis, the results show that IFRS adoption in Ethiopia would result in a number of important benefits like better quality of report, better risk management practice for management, increase cross border investment, reliability and accessibility of reports, financial statement disclosure is improved, mobility of professionals from one country to another country and intra country organization is easy and simple to a wide range of stakeholders, investors, companies and management as well. Furthermore, the main challenges in the process of implementing IFRS include significant cost of adoption of IFRS, need for training, lack of readiness to implement within the time frame set by the board, lack of adequate implementation guidance and lack of enforcement capacity are some of the key challenges facing the transition to IFRS. Finally, the thesis displayed practical implications for the government of Ethiopia and regulatory bodies in setting a firm deadline for the IFRS adoption and in following the proper application of all the adopted standards. The findings also suggest that a rigorous IFRS capacity building program should be embarked by the government, all regulatory bodies, firms and training institutions in order to provide the needed manpower for IFRS implementation.
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    Form and Function of Converbs in Oromo
    (Addis Ababa University, 2014-05) Girma, Zelalem; Meyer, Phd. Ronny
    This study describes the form and function of converbs in Oromo. Oromo converbs usually cannot be marked for tense and mood in contrast to main verbs. There are three converb forms: the generalized converb marked by a lengthened final vowel of a conjugated perfective, imperative or jussive verb, and two invariable specialized converbs marked by the suffixes -aa or -naan. While the generalized converb usually denotes a sequence of events, the converb in –aa expresses a simultaneous event to the main clause verb while the converb in -naan is used in habitual or repetitive expressions. The converbs most frequently denote simultaneous and consecutive events in relation to a main-clause verb but also occurs in other adverbial functions.