http://ir.haramaya.edu.et//hru/handle/123456789/15 Mon, 19 Oct 2026 10:34:14 GMT 2026-10-19T10:34:14Z http://ir.haramaya.edu.et//hru/handle/123456789/8716 The Impact of Internal Control on Employee Performance of Small-Sized Businesses in Hargeisa, Somaliland. Abdisalan Ismail Mohamed; Wondimagegn Biru ( Assist Profes ); Abdirahman Aliyi Ibrahim (PhD) This study examined the impact of internal control systems on employee performance in small-sized businesses in Hargeisa, Somaliland. Although small-sized businesses play a critical role in employment creation and economic development, many operate with weak internal control systems that undermine operational efficiency and workforce performance. The study focused on the five COSO components of internal control, namely control environment, risk assessment, control activities, information and communication, and monitoring. Employee performance was measured using task completion rate and employee attendance. A sequential exploratory mixed-methods research design was adopted. Primary data were collected through semi-structured interviews and structured questionnaires administered to owners, managers, and employees of selected small-sized businesses. A total of 298 questionnaires were distributed, of which 290 valid responses were used for the final analysis. Qualitative data were analyzed thematically, while quantitative data were analyzed using descriptive statistics, correlation analysis, and multiple linear regression with the aid of STATA version 17.The results revealed that internal control systems had a positive and statistically significant effect on employee performance. Specifically, control environment, control activities, information and communication, and monitoring showed significant positive relationships with task completion rate and employee attendance, while risk assessment exhibited a positive but comparatively weaker effect. The overall regression model was statistically significant, confirming the critical role of internal control systems in enhancing employee discipline, efficiency, and reliability. The study concludes that strengthening internal control systems is essential for improving employee performance and ensuring sustainable operations in small-sized businesses. It recommends that business owners and managers formalize internal control procedures, strengthen supervision and monitoring, enhance internal communication, and invest in basic internal control training. Support institutions and policymakers are also encouraged to promote awareness and technical support for improved internal control practices within the small business sector 80p. Mon, 01 Dec 2025 00:00:00 GMT http://ir.haramaya.edu.et//hru/handle/123456789/8716 2025-12-01T00:00:00Z http://ir.haramaya.edu.et//hru/handle/123456789/8487 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. Sat, 01 Mar 2025 00:00:00 GMT http://ir.haramaya.edu.et//hru/handle/123456789/8487 2025-03-01T00:00:00Z http://ir.haramaya.edu.et//hru/handle/123456789/8471 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 Sun, 01 Sep 2024 00:00:00 GMT http://ir.haramaya.edu.et//hru/handle/123456789/8471 2024-09-01T00:00:00Z http://ir.haramaya.edu.et//hru/handle/123456789/8320 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. Mon, 01 Jan 2024 00:00:00 GMT http://ir.haramaya.edu.et//hru/handle/123456789/8320 2024-01-01T00:00:00Z