Browsing by Author "Workineh Tesfaye"

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    The Effect of Internal Control on Financial Performance: The Case of Selected Privately Owned Manufacturing Share Companies in Addis Ababa
    (Addis Ababa University, 2019-06) Workineh Tesfaye; Habtamu Berhanu
    The existence of an organization in a turbulent and dynamic business environment, among other factors, depends largely upon the internal control system in place. The main objective of the study was to seek the effect of internal control system on the financial performance privately owned manufacturing share companies. To achieve the objective of this study, the research employed a quantitative research approach. A total of 46 employees in the department of finance and internal audit departments in four privately owned manufacturing firms were involved by the survey where the response rate was 89%. Exploratory research design was used and the survey data were collected using structured questionnaires and the recent five years audited financial statement of the sample firms. To test the relationship between internal control elements namely control environment, control activity risk assessment, information & communication and monitoring activity that were used as independents variables (predictors) with financial performance of privately owned manufacturing firms, correlation analysis were adopted. The findings of the study were that internal control systems had positive relationship with financial performance of privately owned manufacturing share companies but the study revealed that some components of internal control systems had insignificant contribution to the financial performance of a manufacturing firm. Recommendations were made to privately own manufacturing firms to strength their monitoring activity and to pay attention to maintain strong control environment to improve the financial performance of their firms.
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    Groundwater Potential Zone Mapping Using GIS and Remote Sensing: a Case of Teji River Catchment Southwest Shewa Zone, Ethiopia
    (Addis Ababa University, 2024-05) Workineh Tesfaye; K.V. Suryabhagavan
    This study identify the groundwater potential zones in the Teji River catchment by using cost-effective and timely remote sensing (RS) and geographic information systems (GIS). Eight thematic maps were employed as the basis for investigation. Primary and secondary data sources were used in this study. The data collected include information on soil texture, drainage density, land-use and land-cover, rainfall, lithology, slope, topographic wetness index, and lineament density. The Analytical hierarchy process (AHP) method in AHP extension used. Weight overlay analysis was utilized to evaluate the groundwater potential zone. According to Saaty’s scale of AHP, the weights for each element were assigned based on their significance in relation to groundwater potential. The results of the study indicated that out of total Teji River catchment area of 12.24% (6829.92 ha) has very good potential, 30.88% (17231.64 ha), has good potential, 36.05% (20115.89 ha) has moderate potential, and 20.8% (11611.98 ha) has poor groundwater potential. The study validated the results, indicating that groundwater potential zones can be more accurately identified using GIS and remote sensing approaches. The validation outcomes indicated that approximately 81.25% of the groundwater boreholes classifications aligned accurately with the zoning depicted on the generated groundwater potential map. Further validation utilizing the receiver operating characteristic (ROC) curve gave an AUC of 0.83. Similar methodologies are recommended for delineating groundwater potential zones in data-scarce and challenging terrains. Furthermore, the establishment of purposeful testing wells and field geophysical investigations in potential well-drilling locations is advised to enhance effective groundwater management possibilities.