Business Administration

FACTORS AFFECTING THE PERFORMANCE OF VALUE ADDED TAX IN THE CASE OF HARAMAYA AND AWADAY TOWN INLAND REVENUE AUTHORITY

2026-05-28T07:23:51Z

FACTORS AFFECTING THE PERFORMANCE OF VALUE ADDED TAX IN THE CASE OF HARAMAYA AND AWADAY TOWN INLAND REVENUE AUTHORITY Tagel Manale Ayele The aim of this study was to identify Factors Affecting the Performance of Vat In The Case Of Haramaya and Awaday Town Inland Revenue Authority. The specific objective the study was to evaluate the performance of VAT Revenue collection, to identify the main factors those affect the performance of VAT revenue collection and to examine the Moderating effects of Law enforcement and penalty on the relationship between Tax Evasion, Application of Cash register machine and VAT Performance. The study used quantitative research methods to collect and analyze both primary and secondary data. Secondary data were collected from reports and published articles. Regarding to primary data, it obtained from structured questionnaire that were collected from 124 VAT registrants samples and 44 were collected from revenues authority employees generated by using Yemane formula. Descriptive statistics and econometric models through multiple linear regression models were used with the help of SPSS version 20 and PROCESS MACRO statistical software. The Results of the study showed that Awareness creation and Cash register machine have positive and significance influence on VAT performance, where as Tax evasion has negative significant effect with VAT performance. On the other hand, moderating variable Tax law enforcement and penalty improves the relationship between Tax Evasion and Application of Cash register machine with VAT Performance. this study recommends that, the authority should conduct a consistent awareness creation programs to update the business community and the society at large about the concepts, rules and regulations, advantages and uses of the Value Added Tax, Revenue authority should continuously follow up the existing business organizations and make to be registered those who did not registered organization for VAT and to use Electronic tax register machines. It is recommendable that, the revenue office should be maintained effective tax enforcement strategy and VAT auditing to control VAT. Hence, the government authority/tax office has to focus on factors, which negatively affect VAT, and needs to take a corrective action 80p.

WILLINGNESS TO PAY FOR IMPROVED ELECTRICITY USE AMONG RURAL HOUSEHOLDS: THE CASE OF HARAMAYA DISTRICT, EAST HARARGE ZONE, OROMIA REGIONAL, ETHIOPIA

2026-05-25T06:57:49Z

WILLINGNESS TO PAY FOR IMPROVED ELECTRICITY USE AMONG RURAL HOUSEHOLDS: THE CASE OF HARAMAYA DISTRICT, EAST HARARGE ZONE, OROMIA REGIONAL, ETHIOPIA Murad Abdella Ahmed; Temesgen Keno (PhD ); Murad Ali (PhD) This study investigates the willingness of rural households in Haramaya District, East Hararge Zone, Oromia Regional State, Ethiopia, to pay for improved electricity services. With electricity being essential for residential, agricultural, and commercial activities, its availability and reliability play a critical role in economic growth and quality of life. Using a sample of 274 households selected through random sampling from three kebeles with electricity access, the research applied the Contingent Valuation Method (CVM) with a double-bounded dichotomous choice format and an open-ended follow-up question to assess households' willingness to pay (WTP) for more reliable electricity. Data was collected through structured interviews, with bivariate probit and seemingly unrelated bivariate probit models applied to identify significant determinants of WTP and estimate mean WTP. The results show that Education positively impacted the probability of accepting the initial bid, while the initial bid price and age had a negative effect. In the second bid (WTP2): age (AGE) and the cost of electricity (CCE), both positively impacting WTP, while energy consumption (ECONS) and the second bid price (IB2) had negative effects. The mean WTP for improved electricity was estimated at 7.56 ETB per kWh with the bivariate probit model and 7.04 ETB per kWh with the open-ended format. Findings suggest a high willingness among rural households to invest in reliable electricity, underscoring the need for policy interventions focused on infrastructure improvement and efficient tariff structures. This study’s insights can guide policymakers in formulating strategies to enhance electricity access, supporting economic development and environmental sustainability in rural Ethiopia. 95

ASSESSMENT OF FACTORS AFFECTING WOMEN PARTICIPATION IN MANAGERIAL POSITIONS IN CASE OF CHIRO WOREDA PUBLIC SECTORS

2025-03-19T06:11:50Z

ASSESSMENT OF FACTORS AFFECTING WOMEN PARTICIPATION IN MANAGERIAL POSITIONS IN CASE OF CHIRO WOREDA PUBLIC SECTORS Ibsa Adem Hassen; Dr. Temesgen Keno; Dr. Temesgen Kebede; Maruf Mohammed Heyder The objective of this study is to analyze factors affecting Women's Participation in Managerial Positions in the Case of Chiro Woreda Public sectors. Both qualitative and quantitative research approaches were collected. The data were collected using a structured and unstructured questionnaire. Both primary and secondary data were used. The primary data was collected from 222 respondents from the public sectors of the Chiro woreda. Whereas annual reports, documents, journals, published articles, and the woreda’s quarterly reports were used as secondary sources of data. The data was analyzed using both descriptive and inferential statistics. From quantitative data analysis, descriptive statistics and binary logistic regression statistical tools were used to assess factors affecting women's participation in managerial positions. The findings of this study were several factors significantly influence the participation of women in managerial positions. Education, salary, experience, and marital status have notable impacts. Specifically, higher education, increased experience, and higher salary levels positively affect the likelihood of women holding managerial positions. In contrast, being married, certain positions, religiosity, personal factors, and socio-cultural factors negatively influence this likelihood. The home life factor is not statistically significant in this model. This means many demographic variables affect women's participation in managerial positions both positively and negatively. Some of the explanations for this are low level of knowledge and lack of awareness, low level of education, absence of institutions and institutional capacities in implementing gender-based policy, politicization of women’s organizations, and deep-rooted social-cultural mismanagements. Therefore, to improve such challenges to enhance women's participation in managerial positions, government, community, NGO, and public heads should play considerable roles. 93p.

FACTORS AFFECTING EFFECTIVE CHANGE MANAGEMENT IN THE BANKING INDUSTRY: THE CASE OF COMMERCIAL BANK OF ETHIOPIA DIRE DAWA DISTRICT

2025-02-10T06:54:41Z

FACTORS AFFECTING EFFECTIVE CHANGE MANAGEMENT IN THE BANKING INDUSTRY: THE CASE OF COMMERCIAL BANK OF ETHIOPIA DIRE DAWA DISTRICT Mohammed Fanos; (Assis Profe) Bereket Mamo; Dr. Srikar Dammu Change management is vital for an organization's survival, particularly for the banking industry in the continually changing world. However, studies indicate that 70 to 80% of change initiatives fail to achieve the desired outcome. This failure highlights the importance of examining the factors that affect effective change management. This study examines the factors affecting effective change management in the Commercial Bank of Ethiopia Dire Dawa district. A descriptive and explanatory research design with a quantitative research approach was employed. The study's target population was 518, employees from which 226 samples were selected. The study used multistage sampling techniques to select the sample respondents. Data was collected through a structured questionnaire with a five-point Likert scale. The validity and reliability of the instrument were assessed using a pilot study. The collected data were analyzed using descriptive and inferential statistics via SPSS version 27. The Pearson correlation result revealed a strong positive relationship between independent variables such as employee involvement, leadership, organizational culture, communication, and effective change management. Results from multiple regression suggest that 71.4% of the variation in effective change management can be explained by independent variables included in the model. Furthermore, the multiple regression results concluded that all independent variables positively and significantly affect effective change management with leadership as the most influential factor in the model (β = 0.378, P<0.05). This was followed by employee involvement (β = 0.267, P<0.05), organizational culture (β = 0.244, P<0.05), and finally, communication is the lowest influential factor with the (β = 0.150, P<0.05) when compared to other independent variables under study. Based on the findings the study recommends that the bank should foster an environment encouraging employee involvement, promote committed and visionary leadership, and develop a supportive, adaptable, innovative organizational culture. Also, maintaining an effective communication system during transition is essential to managing change effectively. Finally, the study concludes, that the findings contribute to the body of knowledge and also offer valuable insight for employees and manager 92p.