Browsing by Author "Tadesse, Elias"

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    Assessment of Budgeting Practice of Fafa Food Share Company
    (A.A.U, 2008-07) Tadesse, Elias; Laxmikantham, P (Dr)
    Budget , if used properly, can ass ist organizations in cluding the case company to support the pro fit maximization obj ective b y he lpin g m anagers deal with uncertaintie s. the budgeti ng proce ss may , however, work to th e firm 's di sa d vanta ge. if not properly hundled The paper is aimed at examining general and behavioral aspects of budgeting and budgetary control practi ce of FAFA food share company such as: for what time period the budgets are prepared ?, does the company make use of flexible budgetge and zero based budgeting ?, which process of budget setting is adopted ?, do budgetess participate in budget setting and budget discussion?, how often the budgetary procedures are reviewed and who is ta king care of it ?, how often performance reports are prepared and variances are analyzed? The study is based on both pnmary data , collected through• interview and detailed discussi on with co nc ern ed offic ials of the share company, and secondary data collected through review in g company do cuments (such as corporate reports, performance reports Copany plan, and others). non statisti cal data analys is known as content analysis is used to analyze data and draw conclusis. The results of the study reveal that the company has no well established standing budget committee, no budget manual. Bottom-up approach (a participative style) is used in • budget settin g and budgets are estimated using past year performance as a base (zero :- . besed budgeting is not used). Performances reports are prepared monthly. quarterly, and yearly with out detailed variances ( flexible budgets are not in corporated
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    Challenges and Prospects of Alternative Basic Education Established by International Nongovernmental Organizations: The Case of Amhara and Oromia Regions
    (Addis Ababa University, 2009-02) Tadesse, Elias; Baraki, Zenebe (PhD)
    The mall1 pwpose of this study was to make an assessment of the Challenges and Prospects of Alternative Basic Education by International Non Governmental Organizations in the Amhara and Oromia Regions of Ethiopia. The study employed a descriptive survey method. Questionnaires, focus group discussion, key informant discussion and consultation of secondary data sources were used for data collection. Both random and purposive sampling was used to select sample respondents of the study at different levels. Regional, zonal and woreda Education offices of Amhara and Oromia regions , Country and project offices of sample INGOs and woreda administrations, capacity building and Finance offices were subjects of the study. Both qualitative and quantitative techniques were used for data analysis. Finally the study came up with the following major findings: ABE has improved access to basic education; quality of education was improved through improvements in the input side (textbook, training of ABE facilitators, community awareness raising, and capacity building at woreda levels); INGOs provided financial and teclmical support to woreda;, improved policy environment through advocacy; and the program was cost-effective for it used local resources available. However, its sustainability seems threatened by factors like less flexibility of the program in practice, less effort of woredas on finding alternative mechanisms of financing the program, relatively lower quality of education, high staff tum over, and high student dropout rates. In conclusion, the ABE program by INGOs has been contributing significantly towards achieving the MDG goals complementing the formal education system through creating access opportunity, improving quality and enhancing local capacity. Given the low net emolment rate in primary education, there is a need to enhance the cooperation further. There seems good policy framework which should be translated into practice through allocating adequate budget and other resources. On the other hand the program faces challenges of poor quality mainly linked to the capacity of teachers, limited institutional capacity related to human power, allocating budget, and using local resources. This demands further advocacy engagement with local governments from the INGOs.