Suchergebnisse

This paper provides some evidences how the government benefited from the external auditors effectiveness on tax collection by minimizing the loopholes which exposed for tax avoidance, evasion and shelter. Research data collected from the population auditing firms based in Addis Ababa and sample were taken from twenty firms based on their size and number of employees. 100 questionnaires were distributed to external auditors titled senior and above constructed by 5 point likert scale. 82 responses are obtained from the respondents and summarized by using excel spread sheet before processed by STATA software to have descriptive and regression analysis quantified results. The qualitative data from interview was used to triangulate the respondents result from Stata. Eight hypotheses was proposed and checked as a result competence, independence, regulatory body and tax audit have significant effect and strong relation with the effectiveness of external auditors performance on tax collection in comparing with audit firm size, audit fee and audit tenure. In contrary awareness of tax by the external auditors inversely related. The study recommended the governing body should work in co-operation with AABE, finance professional association and individuals, there must be a comprehensive tax manual used as a reference, a controlling mechanism should be set for external audit professionals, the training and education department must be well arranged and structured to provide support, AABE should to revise audit firm certification criteria to increase the number of external audit firms and at last tax audit by the tax authority preferably should be done as soon as tax report delivered by the tax payers.

. Title: The Role of Strategic Sourcing in Organization Operational Performance – A case study on Ethiopian Airlines. Background: Strategic sourcing and procurement is a critical challenge faced by many firms involved in the latest innovation of supply chain management. Organizations are operating in an environment characterized by countless economic and political disruptions to their sources of supplies and services. In order to survive in this turbulent market place, these organizations must continually monitor their competitive position as well as their internally controllable processes- especially the procurement process. Objective: The purpose of this paper is to critically analyze the role of strategic sourcing in organization performance of Ethiopian Airlines. Methodology: Descriptive research design was used in this study. Under this stage, the study fulfills the objectives of descriptive research by getting an in-depth knowledge of strategic sourcing determinants and sourcing current practices within Ethiopian airline and investigating the implications of these variables in the performance of Ethiopian. Result and conclusion: The study found out that strategic sourcing has a role to play in organization's performance. The study established that strategic sourcing was affected by various factors which include Supply chain improvement, contract management, supplier relationship management and rationalization of supply base. Further research: However further research could investigate strategic sourcing in a different approach using additional variables like procurement plan, effective spend analysis, cost saving, supply chain risk management. Keywords: Strategic Sourcing, operational Performance, Suppliers, Strategic items. Competitive advantage .

Title: The Role of Strategic Sourcing in Organization Operational Performance – A case study on Ethiopian Airlines. Background: Strategic sourcing and procurement is a critical challenge faced by many firms involved in the latest innovation of supply chain management. Organizations are operating in an environment characterized by countless economic and political disruptions to their sources of supplies and services. In order to survive in this turbulent market place, these organizations must continually monitor their competitive position as well as their internally controllable processes- especially the procurement process. Objective: The purpose of this paper is to critically analyze the role of strategic sourcing in organization performance of Ethiopian Airlines. Methodology: Descriptive research design was used in this study. Under this stage, the study fulfills the objectives of descriptive research by getting an in-depth knowledge of strategic sourcing determinants and sourcing current practices within Ethiopian airline and investigating the implications of these variables in the performance of Ethiopian. Result and conclusion: The study found out that strategic sourcing has a role to play in organization's performance. The study established that strategic sourcing was affected by various factors which include Supply chain improvement, contract management, supplier relationship management and rationalization of supply base. Further research: However further research could investigate strategic sourcing in a different approach using additional variables like procurement plan, effective spend analysis, cost saving, supply chain risk management. Keywords: Strategic Sourcing, operational Performance, Suppliers, Strategic items. Competitive advantage

A large amount of coffee waste water is generated from coffee processing plants. These residues possess serious environmental problems following the direct discharge in to the nearby water bodies and cause serious environmental and health problems. This study aimed to: (i) review wet coffee processing waste management practice in Ethiopia, (ii) characterize wet coffee processing waste and determine its total reducing sugar potential, (iii) quantify wet coffee processing waste and estimate its bio-ethanol potential and also evaluate the feasibility of bio-ethanol production and (iv) optimize the parameters and produce bio ethanol from wet coffee processing waste. The review of wet coffee processing waste management practice in Ethiopia revealed that there are about 1026 operational wet coffee processing industries and many more industries are under construction. In 2012, the estimated amount of wet coffee processing waste from operational industries in Ethiopia was about 291,600 tones / year. The study also examined the characteristics of wet coffee waste. The volatile solid of the Pulp juice and Mucilage were determined and showed that the wastes have high organic component, i.e. Pulp juice, 66.5% and Mucilage, 90.2%. The study shows the waste (pulp juice and mucilage) is acidic with pH 4.75 and 3.67, respectively. Pulp juice and Mucilage had very high BOD and COD Concentration, i.e. BOD = 25,600 mg/L and COD = 45,000 mg/L for pulp juice and BOD = 19,810 mg/L, COD = 33,600 mg/L for Mucilage. The COD: BOD ratio is less than 2:1, which shows the wastes are bio-degradable. This study shows that the coffee wastes are potential environmental problems and cause water pollution due to high organic component and acidic nature. The waste was hydrolyzed by dilute H2SO4 (1, 2, 3 and 4%) and distilled water. Total sugar content of the sample was determined titrimetrically and using refractometer. iv Maximum total sugar content (90%) was obtained from hydrolysis by 3% H2SO4. The results obtained at hydrolysis of 4, 2, 1% H2SO4 and distilled water are 72.86, 76.50, 63.75 and 56.66%, respectively. Ethanol production was monitored by gas chromatography. The maximum ethanol yield of 78% was obtained from coffee waste hydrolyzed by 0.4 M H2SO4 for 1 hour hydrolysis, temperature of 100 0C and fermentation for 24 hours and initial pH of 4.5. Based on the data, it was concluded that coffee may be considered as one of the most valuable primary products in world trade, crucial to the economies and politics of many developing countries. As a consequence of big market, the reuse of the main coffee industry wastes is of significant importance from environmental and economical view points. In conclusion, this study has proposed to utilize the wet coffee processing waste to produce bio-ethanol which provides the alternative energy source from waste biomass and solves the environmental waste disposal as well as human health problem.

This review identified factors that determine the decision of a household to participate in irrigation, and its impact on the income of pastoralists and agro-pastoralists. In Ethiopia, agriculture is the basic economic sector in which the country relies for its social and economic development. In Ethiopia, the majority of population directly or indirectly engaged in agriculture where around 95% of the country's agricultural output is produced by smallholder farmers. However, the sector has remained in its rudimentary stage, especially in dry lands of Ethiopia. The recurrent drought is the key factor, causes vulnerability to agro-pastoralists and pastoralists. To alleviate the problem, the government of Ethiopia has taken irrigation agriculture subsector as the main strategies in the overall country's development agenda and gives high priority to irrigation development, including smallholder and large-scale commercial schemes to exploit the untapped resources. Ethiopia is considered as the water tower of Africa. However, currently, only 5% is actually irrigated, which is very low. The basic factors influencing the decision of smallholder farmers to participate in irrigation farming are demographic, socioeconomic and institutional characteristics. Hence, to make considerable improvement on the decision to adopt irrigation, actions should be taken by household heads, government of Ethiopia, national and international organizations.

This paper examines the determinants of household savings in South Africa over the period 1990-2011. Based on the life cycle hypothesis upon which the study is based as well as empirical literature, particular attention is paid to the effects of age dependency ratio, the level of household income, inflation and real interest rate on household savings. The study employs the Augmented Dickey-Fuller and Phillips Perron unit root tests to test for stationarity in the time series. The Johansen co-integration and the Error Correction Mechanism are employed to identify the long-run and short-run dynamics among the variables. The results of the study reveal that contrary to a theoretical expectation, the level of income and household savings are negatively related, implying that South African households do not only save but increasingly rely on debt to finance their spending. On the other hand age dependency ratio, inflation and real interest rate have positive long run relationships with household savings rate. The study recommends that the government should embark on counter-cyclical fiscal policy to avoid the development of excessive current account deficits during periods of more rapid economic growth, rising investment and falling saving. DOI:10.5901/mjss.2014.v5n15p183