About Addis Ababa University Institutional Repository (AAU-ETD)
AAU-ETD is an electronic open access institutional repository of Addis Ababa University that makes available and digitally preserves the scholarly outputs produced at AAU. The repository contains both published and unpublished work including: theses and dissertations,preprint,staff and student publications.
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All faculty are invited to submit their research to the AAU-ETD which is operated and maintained by Addis Ababa University Library. For further information please contact us at ________
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Recent Submissions
Determinants of Lending Interest Rate in Ethiopian Private Banks
(AAU, 2024-01-13) Zenebe Ayalew Abebe; Takele Fufa (PhD)
The aim of the study was to investigate the determinants of lending interest rate in Ethiopian
private commercial banks by taking their audited financial times series data from 2010 to 2021.
To meet the purpose of the study the researcher has been used an explanatory research design
,and quantitative research approach is employed to determine the effect of each independent
variable on the dependant variable. To conduct analysis SPPSS (Version 26) and Stata version
17 statistical software were used in this study. The study’s dependant variable is lending interest
rate, and the independent variables are Bank Size, profitability ratio, liquidity ratio, Deposit rate
and inflation rate. The classical linear regression analysis result revealed that Bank Size,
profitability ratio, and liquidity ratio are the significant independent variables to explain the
dependant variable and these variables are inversely related with lending interest rate. On the
other hand, Deposit rate and inflation rate are directly related with lending interest rate. Here,
Deposit rate and inflation rate are statically significant in explaining the dependent variable.
The study recommends, private commercial banks have to consider lending interest rate
determinants in their lending rate determination while improving their internal inefficiencies.
And also the central bank has to makes policies that encourage competition among the private
commercial banks
Effect of Corporate Social Responsibility Practices on Organizational Performance: Referenced from Coffee Exporting Companies in Addis Ababa, Ethiopia
(AAU, 2024-02-14) Bizuhan Abebe Kebede; Zelalem Gebretsadik (PhD)
Recently, in the dramatically developing digital world, the implementation of corporate social
responsibility practices plays an essential role on the performance of coffee exporting firms. This
study examines the relationship between corporate social responsibility practices and
organizational performance and it emphases on the impact of corporate social responsibility on
organizational performance of selected top fifty coffee exporting companies in Ethiopia. Pertinent
data was gathered through structured questionnaire via five-point Likert scale and analysis was
made using SPSS version 23, so that a cross-sectional data type was used in the study. A total of
110 populations were used through census survey. The study adopted both explanatory and
descriptive research designs in integration with a commonly used quantitative research method.
The findings shown that, there was positive and significant association between effective
implementation of corporate social responsibility practices and organizational performance which
was supported by evidence. This study revealed that, in order to achieve significant firm
competitiveness and improved performance, priority should be given to the implementation of
corporate social responsibility practices in the coffee exporting companies that is supported by
regulatory terms and conditions. Recommendations were made for the focal firm to make the CSR
practices to be effective and efficient for the accomplishment of organizational performance
through improved strong customer, supplier, community and regulatory relationship. The results
showed that there is a necessity of effective implementation of the CSR practices supported by
policy so that the role and benefits of CSR practices should be examined and outlined for further
investigation
The Effect of Product External Cues on Pharmacists Decision in Selecting Over the Counter Medicines: A Case Study in Community Pharmacies in Addis Ababa
(A.A.U, 2022-03-08) Daniel Tesfaye; Tewodros Wuhib(PhD)
This research studied weather pharmacists decision is affected by three external cues of product namely price, brand and country of origin keeping other factors constant. A conceptual framework was used to see the relationship between pharmacist’s decision as dependent variable and price, brand and COO of the OTC medication as independent variable. The research employed quantitative research approach and used explanatory research design to explain and show the causality of the factors. Target population was pharmacists working in pharmacies located in all sub cities of Addis Ababa. The sample was systematically drawn from target population happened to be 302 and managed to analyze 291 sample responses. Likert scale questioners were administered to sample respondents and accordingly analyzed using SPSS version 26 software. The major analyses used in this study were descriptive, correlation and multiple regressions. The result showed that pharmacists decision on selecting OTC medication is significantly affected by Price of medication (β=0.186), OTC Brand name (β =0.15) and COO of medication (β=0.08). Price was found to be a predominate factor affecting decision of pharmacists followed by brand and COO of OTC medication. Additionally, respondent pharmacist’s perception towards selected COO was assed. Effectiveness and Brand of the OTC medication was related with western countries while price positively was related with local and Indian products. The research believed to give a tangible knowledge on why pharmacists choose one OTC medication from another to pharmaceutical companies to adjust their marketing strategies accordingly. Regulatory bodies should use these findings as bench mark to study this finding in national level and give educative action.
Assessment of Factors Affecting Tax Collection:The Case of Ministry of Revenues of Ethiopia Federal Large Taxpayers Branch
(A.A.U, 2023-06-07) Abiy Ayenachew; Habtamu Endris (PhD)
The goal of this study was to look at the elements that influenced favorably and adversely tax collection in Ministry of revenues of Ethiopia, Federal large taxpayers. Particularly, it investigated the effects of the prevailing political situation on revenue collection, the implications of tax policies implemented by incumbent politicians, and the effects of ICT infrastructure and qualified workforce on revenue collection. A descriptive research design has been selected due to the way it addressed the study areas empirically through numerical measurement and statistical analysis. The target population consisted of federal taxpayers who were classified as ‘large taxpayers’. Despite there were 794 taxpayers who fit this description, a sample of these was chosen for the study. A sample of 266 taxpayers was chosen using a simple random sampling technique. A total sample of 240 was obtained after 266 questionnaires were distributed, with 26 of them—or 10%—not being returned and as secondary data five years revenue collection of the federal large taxpayer’s branch data was taken. SPSS, a statistical tool for social scientists, was used to analyze the data. The associations between the independent and dependent variables were investigated using descriptive statistics. The analysis results demonstrated that the prevailing political climate actually, have an impact on business operations, people's security, resource availability and distribution, and, as a result, tax collection and tax compliance have been hindered. It also indicated that the rule and regulations that were in effect at that particular point had an impact on tax collection and, was difficult to understand and analyze. The study claims that the MoR support system, which included, among other things, information technology systems like Electronic taxation (E-tax), the workforce, and major stakeholders, all played an important part in the Revenue Collection process in MoR. The study suggests additional investigation to figure out the level of independence or interdependence of the political situation and revenue collection. It also suggests more research into existing tax laws and regulations, as well as how appropriate those who they rule. Additionally the study suggests more research on taxpayers as MoR’s stakeholders in order to devise methods of assuring adherence to rules and contentment for stakeholders
Benefits and Difficulties of Adopting Ipsas on Non-Governmental Organization in Ethiopia
(A.A.U, 2022-11-08) Fikirte Shimelis; Temesgen Worku (PhD)
The general topic of this study states that the benefit and difficulties of adopting IPSAS on NGO in Ethiopia. This study specifically observed on the problem of the statement that lack of awareness and knowledge for first identifying and understanding the benefit and difficulties of adopting IPSAS which makes difficult to run smoothly the process of adoption of IPSAS on NGO in Ethiopia. The objective of the study was to enhance the readiness and create awareness of NGO in Ethiopia for the smooth adoption of IPSAS. The researcher collected data from primary and secondary sources, using questionnaires, document review and interview. The researcher has employed close ended questionnaire to gather data, based on this 44 participants’ (Director, finance managers and finance officers) who understood IPSAS's objectives and were responsible for the adoption process. The selection was from Addis Ababa non-governmental organization and AABE by using purposive sampling. 33 of the population were responded and the researcher used a questionnaire based on likert scale to collect data. It was analyzed by use of tabulating, percent, mean, frequencies count and validity test by using SPSS version 20. This study has focused on identifying the benefits and difficulties of adopting IPSAS on eleven thematic areas namely transparency, accountability, comparability, decision-making, reliability, skill gap, implementation cost, and resistance, complex and comprehensiveness, technology and infrastructure. The findings of the study shows that, majority of respondents have strongly agreed on first identifying the benefit and difficulties of IPSAS and have awareness and readiness on them in order to speed up the adoption of IPSAS for NGO in Ethiopia.