Browsing by Author "Hiwot, Ayele"

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    Assessment On The Implementation Of International Public Sector Accounting Standards/Ipsas/ In Non For Profit Organizations
    (A.A.U, 2020-05) Hiwot, Ayele; Abebe, Yitayew (Ph.D.)
    Ethiopia adopted the international financial reporting standard, International Public Sector Accounting Standards(IPSAS), with proclamation 847/2014 by giving full mandate to Accounting and Audit Board of Ethiopia (AABE). The study aimed on assessing any challenges faced and types of challenges in time of implementation of IPSAS and the important factors to consider while implementing IPSAS to non for profit organizations. The researcher collected data from primary and secondary sources, using questionnaires, interview and document review. The study revealed that IPSAS implementation challenged in Not for profit organizations (NGO’s) by less partner engagement, low capacity in technology, arrangement of implementers. In addition to that, specialists’ competency, extraordinary investment cost, less feasibility in given time, local standard compatibility and appropriateness to not for profit sector are contests to implementation. Further, information, communication, and monitoring and evaluation gaps are encounters for IPSAS implementation in NGO’s. Professionals suggested that for the factors that have a role in effective implementation of IPSAS are practical training, worker’s stability, management commitment, awareness creation, and law cooperation. The use of common language to bring uniformity across cultures and governments in the Public sector is also key. Finally, the researcher recommends that AABE experts need to work closely with Consultants, NGO management teams, professionals to ensure IPSAS implementation in all NGO’s.
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    Simulation of Load –displacement Response of Pile Foundation Subjected to Lateral Loads at Wolaita Sodo Electric Power Transmission Converter Station
    (Addis Ababa University, 2021-03) Hiwot, Ayele; Henok, Fikire
    Chi-Chi earthquake in Taiwan and the Wenchuan earthquake in China are listed among the earthquakes which cause collapse of transmission tower. Currently, in Ethiopia, there is an electric transmission tower under construction on earthquake prone area, Wolaita Sodo. This transmission tower is expected to carry electric current up to Kenya. Considering the effects that are going to be incurred if foundation failure occurs, analyzing the effect of seismic loading will be vital for this project and further constructions. In this thesis, a 3D FEM analysis using ABAQUS software was performed to study the lateral deflection of the foundation of the above mentioned electric transmission tower using a single pile subjected to dynamic loading. 15 m long pile with varying diameters of 0.8 m and 0.6 m, keeping other parameters constant has been considered. For the seismic loading, probabilistic seismic hazard analysis (PSHA) has been performed for the specified area. Peak ground acceleration of 0.16 g and 0.233 g has been obtained from the seismic hazard analysis for design basis earthquake and Maximum considered earthquake respectively. Acceleration time history data has been obtained from PEER ground motion database. Layered soil with Mohor-Coulomb soil model has been used. To consider the continuity of the ground, the infinite boundary has been used. Scaled acceleration time history has been applied at the base of the model. The dynamic response of the piles resulted in deflections of 72.02 mm and 63.7 mm for 0.6 m and 0.8 m diameter piles respectively, which exceed the acceptable limits of recommendations. Increased pile size shows reduction in deflection and increment on soil resistance. The displacement of the pile while going from top to end shows reduction and this result agrees with literatures.