2026-05-04T18:20:47Z https://nadre.ethernet.edu.et/oai2d

oai:zenodo.org:13520 2025-07-28T13:29:11Z user-02

AKLILU TESFAYE 2025-07-28 The study was conducted on assess factors affecting tax audit practice at SNNPR Revenue Authority. In addition to this, the objective of this study to investigate factors that hinder tax audit practice. The researcher adopts mixed method of research approach to assess the significance of tax audit in increasing revenue. Questionnaire and interview was used to collect primary data. Questionnaire and interview was distributed to 30(thirty) tax auditors and to the 50 tax payers. Because target population was studied is small. Collected Data was analyzed by using SPSS software and descriptive analysis. Then tax auditors and tax payers were selected based on census method. The major findings of the study are tax payers has lack of awareness about tax audit practice, tax audit activity repetitively focused on comprehensive audit due to unable to generate expected revenue. At SNNPR Revenue Authority lack skilled man power and experienced employees. At SNNPR revenue authority level ethical officer should work highly to minimize risk related corruption. Researcher try to identifying corruption problem regional level. Corruption is one of factor affecting tax audit practice on finding evaded tax. SNNPR revenue authority level must organize the organization with professional and skilled manpower. Consequently, data was analyzed on qualitative and quantitative basis by using descriptive analysis. https://zenodo.org/record/13520 10.20372/nadre:13520 oai:zenodo.org:13520 eng doi:10.20372/nadre:13519 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by taxation, tax, tax audit ASSESSMENT OF FACTORS AFFECTING TAX AUDIT PRACTICES (CASE STUDY IN SNNPR REVENUE AUTHORITY) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13528 2025-07-28T13:36:58Z user-02

ELIYAS LABENA 2025-07-28 The main objective of this study is to investigate the impact of customer relationship marketing on customer satisfaction. It is explanatory type of research. Data were collected through a five points Likert scales of questionnaire. The questionnaire was physically distributed to 398 customers. Out of 398 customers 371 customers were completed and collected 12 managers were participated in interview. Descriptive, correlation and econometric analysis methods were used to analyze the collected data. Descriptive tools such as frequency, percentages, mean and standard deviation were employed to present results. Statistical analysis tool such as correlation coefficients was worked out and used to explore the relationships between variables. Econometric analysis through ordered regression was performed to study the effect of explanatory variables on customer satisfaction. Research findings indicate that there is a significant relation between relationship marketing components including trust, commitment, communication, conflict handling and competence on customer satisfaction and also to regression testing that all variables were examined simultaneously on customer satisfaction; results showed that all components have a significant impact on customer satisfaction. Lack of welcoming and smile face and deficiency in Customers’ treatment, cooperative, politeness and willingness to help customers by some employees, there is frequent network problem, long wait in queue specially at the end of the month, invisible advice issued, and delay in Check clearance were viewed by respondents as a customer relationship marketing practice weakness. Therefore, based on the findings the researcher has recommended that the bank should provide consistent quality services by minimizing frequent network failure/internet connection problems, Should regularly visit customers; making a discussion about customer needs, communicating policy changes and other important issues. The bank should work hard on improving conflict handling practice through designing and continuously providing comprehensive training to employees that could improve conflict handling skill, attitude and ability gap. https://zenodo.org/record/13528 10.20372/nadre:13528 oai:zenodo.org:13528 eng doi:10.20372/nadre:13527 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Customer satisfaction, trust, commitment, conflict of handling, communication, commitment, Customer Relationship Marketing. THE IMPACT OF CUSTOMER RELATIONSHIP MARKETING ON CUSTOMER SATISFACTION (The case of Commercial Bank of Ethiopia in Dilla town) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13536 2025-07-28T13:44:12Z user-02

HAIMANOT YITNA 2025-07-28 Integrated Marketing communication is an integral factor in the success of any firm and therefore a great deal of professionalism is required to apply IMC. Nowadays the Ethiopian banking industry is in a stiff competition against each other to dominate the market. Therefore, the aim of this study is to investigate the practice and effect of integrated marketing communication strategies on the performance of CBE, Dilla city branches. The study used descriptive and explanatory research design and quantitative research approach. Census was used a total of 159 respondents from marketing and other staffs of CBE, Dilla citybranches. Primary data was collected using self-administered questionnaires for analysis. Statistical Package for Social Science (SPSS 20) and STATA 14 version was used to process and manipulate the data into the desired analyses. Both descriptive and inferential were used to analyze the data. From Descriptive statistics table, percentage, means and frequencies, while inferentially statistics such as Pearson correlation and regression was used. The results of the study shows that the CBE Dilla city branches uses the integrated marketing communication tools such as advertising, sales promotion, direct marketing, public relation and personnel selling to enhance performance of the bank. However, the bank did not work on providing information about the usage of ATM and its advantage. In addition the bank does not implement sales promotion for the purposes of branch expansion and did not use public relation to increase sales and to improve customer loyalty. Multiple linear regression model result shows that, advertisement, personal selling, sales promotion, public relation has a positive significant effect on the market performance the bank respectively. However, direct marketing has negative and statistically significant relationship with the bank’s performance. Therefore, CBE in general and Dilla city branches in particular should effectively use integrated marketing communication tools to enhance performance of the bank https://zenodo.org/record/13536 10.20372/nadre:13536 oai:zenodo.org:13536 eng doi:10.20372/nadre:13535 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Integrated Marketing Communication tools, Practice,effect, bank Performance THE PRACTICE AND EFFECT OF INTEGRATED MARKETING COMMUNICATIONS ON PERFORMANCE OF COMMERCIAL BANK OF ETHIOPIA (INTHE CASE OF DILLA CITY BRANCHES) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13534 2025-07-28T13:42:17Z user-02

GIZACHEW WOMISSO 2025-07-28 This study has been conducted with the prime objective of assessing the effect of training and development on employees’ performance at Commercial Bank of Ethiopia: A Case of Hawassa City. To this end, the researcher used descriptive and inferential statistics with a quantitative research approach. Data were collected from employees of Commercial Bank of Ethiopia. The study employed a stratified random sampling technique to draw 223 sample respondents. The data collected through questionnaire were analyzed using SPSS software version 21. Descriptive statistics such as frequency, percentage, mean, and standard deviation were used to describe the respondents’ demographic and socio-economic characteristics. Furthermore, inferential statistics such as correlation and multiple linear regression analysis were used to examine the association between independent variables with the dependent variable and to examine the effect of independent variables on employees’ performance. The result indicated that the main determinant factors for employees’ performance in the study area were training need assessment, setting objectives, training design, training implementation, and training evaluation. Among these factors the dominants factor was training implementation followed by training evaluation. Then, training design and training needs assessment factors next to setting objectives are determinant factors for employees’ performance. Therefore, the researcher recommended that the preparation of training objectives should be done with meaningful participation of all employees. Additionally, Commercial Bank of Ethiopia should conduct effective training and development evaluation to check the effectiveness of training and thereby to take corrective measures that will help to improve the weakness of the program for the future. https://zenodo.org/record/13534 10.20372/nadre:13534 oai:zenodo.org:13534 eng doi:10.20372/nadre:13533 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Employee performance, Setting objectives, Training design, Training evaluation, Training implementation, Training need assessment THE EFFECT OF TRAINING AND DEVELOPMENT ON EMPLOYEES PERFORMANCE AT COMMERCIAL BANK OF ETHIOPIA: A CASE OF HAWASSA CITY info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13530 2025-07-28T13:38:29Z user-02

ENDALEW GARUMA 2025-07-28 Coffee marketing cooperatives are anticipated to play an important role in the efforts to develop the sector. Therefore, this study were designed to assess the performance of coffee marketing cooperatives of Dale woreda, Sidama region, Ethiopia. The main objectives of the study also to examine factors that influence the performance of coffee marketing cooperatives and to know the major challenges and opportunities of coffee marketing cooperatives. All necessary data for accomplishment of the paper was collected from primary and secondary sources through questionnaire and interview method of data collection and the types of research were used under this study using descriptive analysis method for the purpose of assessing the performance of coffee marketing cooperatives and identification of factors influencing them. The sample size was included 3 coffee marketing cooperatives out of 8 cooperatives in the woreda. Purposive sampling and simple random sampling techniques were used to identify the area of strength and weakness of coffee marketing cooperatives and members satisfaction. In Dale woreda, financial ratios were enabled to make comparison of cooperative financial conditions such as balance sheet and income statement based on annual audit reports of the cooperatives. Here, efficiency ratios, income ratios and creditworthiness ratios (liquidity ratios and financial leverage management ratios) was calculated as performance indicators. The results of the study revealed that coffee cooperatives in the study area are moderately progressing so far as strengthening their financial positions and serving their members is concerned. Awareness creation to members in primary cooperatives and support in provision of finance, education, training and consultancy service for the cooperatives is the major recommendation for this study. https://zenodo.org/record/13530 10.20372/nadre:13530 oai:zenodo.org:13530 eng doi:10.20372/nadre:13529 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Coffee, Marketing, Cooperatives, performance, financial ratios. ASSESSING THE PERFORMANCE OF COFFEE MARKETING COOPERATIVES: (A CASE OF DALE WOREDA, SIDAMA REGION, ETHIOPIA) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13526 2025-07-28T13:34:50Z user-02

AKLILU SOLOMON 2025-07-28 Sustainability of Micro Finance Institutions greatly depend on the successfulness of their loan provided to their customers which also depend on the successfulness of the loan with regard to achieving the target objective as planned initially. To this end, Micro finance institutions pay a very considerable attention to ensure the quality of their loans and take care on the successfulness of the loans provided to their customers. However, there is still a challenge that loans provided by MFIs fail to be successful and thereby drive the MFIs in to risky operational conditions. Sidama Micro finance institution has also been suffering from such type of risks that this research has tried to address the factors affected the successfulness of the loans provided by the MFI in its Yirgalem branch to customers found in Yirgalem town and the nearby areas. Objective of the study is to assess the factors which affected the successfulness of loan provided to customers in Yirgalem area branch Sidama Micro finance institution. Cross-sectional descriptive study method was employed at Yirgalem area branch Sidama Micro finance institution purposively. Data as collected from both primary as well as secondary data sources using questionnaires, interview, discussion and review of previous documents that focused in the area of the study. Sampling method employed was lottery method of sample size selection targeting to provide equal chance of being included in to sample unit for the population taken for the study. The data collected was tabulated and proportion of responses computed followed by description of the result of the analysis. Result indicated that majority of the factors that affected the loan successfulness at the branch mostly originated from the internal side of the organization while some came up from the external one as well as other factors from customers’ side. During logistic regression, Lack of awareness, poor coordination and cooperation, problem of screening, lack of capacity building, internal and external accessibility of institution and natural disaster were found significantly associated with the successfulness of loan at p-value below 0.05. Thus, the institution should focus on its internal factors which could be managed well. https://zenodo.org/record/13526 10.20372/nadre:13526 oai:zenodo.org:13526 eng doi:10.20372/nadre:13525 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Micro finance, Loan, Loan size, Loan follow up, Effectiveness of loan delivery FACTORS AFFECTING THE SUCCESSFULNESS OF LOANS PROVIDED TO CUSTOMERS (CASE OF SIDAMA MICRO FINANCE INSTITUTION IN YIRGALEM TOWN) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13532 2025-07-28T13:40:17Z user-02

FELEKE ASHENAFI 2025-07-28 The aim of this study is to examine "factors affecting public procurement performance" The case of Sidama Zoon Boricha Woreda Administration. Based on literature reviews, the researcher identified four factors that affect the procurement performance. These includes: Procurement Planning, Contract Management, Procurement Procedure and Competency of Staff on procurement. The hypothesis of the study was the procurement factors (independent variables) affect the procurement performance (dependent variable) of Boricha Woreda Administration. The research design used was descriptive and explanatory research design. The researcher distributed 199 questionnaires and 149 were filled and returned. Both primary and secondary data were used throughout this research. For primary data, both structured and semi structured type questionnaires were prepared. The results of this study indicate that the independent variables (Procurement Planning, Contract Management, Procurement Procedure and Staff Competency) positively affect the dependent variable (procurement performance) to significant extent. These factors explain 84.1% of procurement performance, while the rest 15.9% is explained by other factors which are not subject of this study. https://zenodo.org/record/13532 10.20372/nadre:13532 oai:zenodo.org:13532 eng doi:10.20372/nadre:13531 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Procurement Planning, Contract Management, Procurement Procedures, Competency of Staff Procurement Performance FACTORS AFFECTING PUBLIC PROCUREMENT PERFORMANCE: THE CASE OFBORICHA WOREDA ADMINISRATION info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13522 2025-07-28T13:32:08Z user-02

AKILILU BEDELU 2025-07-28 The purpose of this study is to investigate practice of Self-assessment :with reference to category "A" tax payers Case study Gedeo Zone Administration Revenue branch office" The study aims to examine the factors and Self-assessment system. In light of this objective the study adopted quantitative and qualitative method of research approaches to test a series research object. Specifically, the study used survey of questionnaire and interview analysis of revenues offices’ category "A" tax payers and tax officer response. simple readme sampling and judgment sampling techniques was employed based on nature of target population. This researcher gathered information from category "A" tax payers (236) and tax officer through closed ended and open ended questionnaire and interview to get vital information which are viable for the study. After gathering the necessary data the study primary sources of data has been analyzed using both qualitative and quantitative methods. Data analysis has been made through a descriptive. The statistical package for social sciences (SPSS) version20 has been used to analyze the data. The results showed that the main problems of practice of Self assessment :with reference to category "A" tax payers are the modality of tax return preparation, the magnitude of professional accountants support in tax return preparation, attitude of tax payers regarding self-assessment system, taxpayers understanding on the issue of self-assessment system and the provision and relevance of training and tax education regard self-assessment system. On the basis of these finding the study recommend Gedeo Zone Revenue branch office should continuously work on tax payer’s awareness creation and tax knowledge by giving adequate tax training and education to tax payers https://zenodo.org/record/13522 10.20372/nadre:13522 oai:zenodo.org:13522 eng doi:10.20372/nadre:13521 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Self-assessment system, self assessment ASSESSMENT ON PRACTICE OF SELF-ASSESSMENT: WITH REFERENCE TO CATEGORY "A" TAXPAYERS (CASE STUDY GEDEO ZONE ADMINISTRATION REVENUE BRANCH OFFICE ) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13552 2025-07-28T13:53:03Z user-02

SAMUEL DEMISSIE 2025-07-28 Using a sample of 555 firms in Ethiopia, this paper examines; 1) the impact of political connectedness on firm’s access to finance; 2) the effect of access to finance on firm’s growth, and 3) the effect of connectedness on firm’s growth in Ethiopia. The study also aimed at showing the degree of access to external finance and extent of connectedness within the general business and government. The data was obtained from the WBES which is conducted in 2015 covering the period 2012 to 2014. The 2015 WBES is the latest available survey data. Quantitative research approach and explanatory research design was employed. The study also used a standard probit model to show the relationship between political connectedness and access to finance and OLS to investigate the impact of political connectedness and access to finance on firm’s growth. A step-wise regression was used in order to avoid the possible model shock due to using more than one indicators of political connectedness and indicators of access to finance simultaneously. Step-wise regression refers the inclusion of each independent variable in the model one-by-one. STATA version 13 was used to estimate the models. The following major results were obtained. First, firms that are political connected to the government have better access to external finance than those who do not have connection. However, connectedness through corruption does not bring better access to finance and growth to the firms. This result highlight formal mode of connectedness is economically important than informal mode of cooperation. Second, firms that has better access to finance exhibit superior growth than those who do not have access to finance. Third, the result suggests that politically connected firm show slightly higher growth as measured by employee growth. Fourthly, 48% of sampled firms have access to finance and 70 % of sampled firms encountered financial constraints during the survey period. Finally, on average, 35.5% and 26% of sampled firms was secured or attempted to secure government contract and made informal payments or gifts to public officials for the purpose of get things done from estimated annual sales during the last three years prior to the survey respectively. The policymakers should strength their relationship with business community and design and implement mechanisms that can improve firm’s access to finance which in turn, positively affect their growth potential. https://zenodo.org/record/13552 10.20372/nadre:13552 oai:zenodo.org:13552 eng doi:10.20372/nadre:13551 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Political connectedness, Access to finance, Firm growth, Ethiopia, Probit model POLITICAL CONNECTEDNESS, ACCESS TO FINANCE AND FIRM PERFORMANCE: FIRM LEVEL EVIDENCE FROM ETHIOPIA info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13560 2025-07-28T13:54:42Z user-02

SEMUNEGUS TEFERA 2025-07-28 This thesis assessed or examines the pension benefit practices in providing social security services among the beneficiaries of Dilla branch. The research methodology consisted of descriptive design used for this study. The questionnaire was personally administered to the target population particularly for the members of beneficiaries of selected wereda administration and interview questions were prepared to employees. For this study cross sectional quantitative and qualitative data was used. Using qualitative data, inductive reasoning and using quantitative data deductive reasoning was applied through this research. A questionnaire was designed based on the model in order to examine all the five dimensions of service. The researcher selects two towns and two wereda administration which have high number of beneficiaries. The selected two town and two wereda administration have 1615 pensioners from this number 321 pensioners sample was taken according to (Yemane formula ) and from PSSSA Dilla branch total number of 18 (100% employee was taken and interview question was presented for (5) employees.. Having government proclamation, organizational rule and regulation is necessary to guide and run day to day activities of the institution. Additionally availability of skillful and trained man power added efficient service rendering. This shows some opportunities of the organization, but the content which are stated as bench mark have their own limitations. These limitations like the statement of retirement pension and gratuity, amount of retirement pension, invalidity pension and gratuity, survivor’s pension and gratuity and employment injury pension and gratuity. This makes the beneficiaries to complain about their benefits. So, this considered as the challenges of the organization. The thesis discussed the theoretical issues, experiences and perspectives with regard to pension benefits practices. The result showed that the existing practice of PSSSA Dilla branch office pension scheme has drawbacks: such as pensioner’s benefits, pension contributions and payment, period of service and retirement ages of members of the scheme. Based on the above points PSSSA need to be providing consistence service and improving the scheme benefit from the proclamation https://zenodo.org/record/13560 10.20372/nadre:13560 oai:zenodo.org:13560 eng doi:10.20372/nadre:13559 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by pension benefits, pension scheme, social security agency ASSESSMENT ON PENSION BENEFIT PRACTICE OR SERVICE (IN THE CASE OF PSSSA Dilla Branch) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13550 2025-07-28T13:51:41Z user-02

Natnael Demis 2025-07-28 Micro and small enterprises have a vital contribution to economic development and the creation of wider employment opportunities in developing countries like Ethiopia. However, the repayment problem is an obstacle to financial institutions providing loans to micro and small entrepreneurs. Hence, these overarching challenges prompted research with the objective of examining the determinants of loan repayment status of micro and small enterprises in Dilla town, Gedeo Zone administration. In order to achieve this objective, both primary and secondary data was collected from 272 MSE loan beneficiaries in Dilla town using a stratified random sampling technique. The researcher mainly uses a quantitative research approach with an explanatory research design. The researcher used a binary logistic regression model to analyze the independent variables. The binary logistic regression results indicate that age, education, marital status, business experience, supervision and follow-up, training, loan line, loan repayment period, lending method, social ceremony participation, loan diversion and festival, are found to have statistically significant effect on loan repayment status. Therefore, borrowers should also be offered training in order to utilize their loans for productive and income-generating activities, and loan provider institutions should increase supervision and follow-up service. It would also enable lenders and policymakers to better channel efforts in order to minimize loan defaults. https://zenodo.org/record/13550 10.20372/nadre:13550 oai:zenodo.org:13550 eng doi:10.20372/nadre:13549 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Micro and Small-scale enterprises, Loan Repayment Status, Binary logit model, Demographic factors, Institutional factors, Cultural factors and Business factors. Determinants of Loan Repayment Status of Micro and Small Enterprises in Dilla Town, Gedeo Zone Administration info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13544 2025-07-28T13:48:32Z user-02

MENGISTU TAYE 2025-07-28 This research thesis aims to investigate factors influencing the performance of small and medium enterprises with a special emphasizes on manufacturing, construction, agriculture, service sectors in Gedeo zone, Dilla town. For the sake of achieving the objectives of this study, questionnaires were analyzed using statistical analysis such as descriptive analyses. The information gleaned through questionnaire from a sample of 228 operators was conducted of small and medium enterprises. The respondent operators were selected using stratified sampling technique. The empirical study elicited eight major challenges which seem to affect performance of small and medium enterprises in Dilla town which include: inadequate finance, lack of working premises, marketing problems, poor management practices, and technological. The findings further indicate that, there exists linear and positive significant ranging from substantial to strong relationship was found between independent variables and dependent variable. Moreover, the selected independent variables may significantly explain the variations in the dependent variable at 1% level of significance. Based on findings, recommendations to government bodies, to operators of small and medium enterprises and suggestions for other researchers are forwarded. The study examines the impact of five factors on performance of small and medium enterprises. The key finding of this study rejected the first and the third hypotheses. In the last, Provision of training on quality improvement and cost decline modalities, Provision of information on market opportunities, construction of display centers and Provision of advertising support, organize seminars and business drills for these SMEs, support to the SMEs by providing incentives to help them in implementing the corporate governance practices. SMEs, subsidize the interest which SMEs pay on borrowed funds, providing selling and display places in areas close to working area, and suggests some lines of enquiry for further research are some recommended by the thesis. https://zenodo.org/record/13544 10.20372/nadre:13544 oai:zenodo.org:13544 eng doi:10.20372/nadre:13543 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by THE FACTOR THAT AFFECTING THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISE: (THE CASE OF DILLA TOWN, GEDEO ZONE) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13540 2025-07-28T13:45:37Z user-02

Melese Marufa 2025-07-28 Internal audit function has important contribution for the improvement of public governance and in return for the achieving of organizational objective. The overall objective of this study was to examine the role of internal audit function in promoting public governance practice of Public sector in Gedo zone. In order to achieve this objective, the researcher applied descriptive and explanatory research design with mixed research approach. Cross sectional data was collected from Gedio zone Public sector from primary source using close end questionnaire which were by distributing among 105 respondents incorporated all manager, internal auditor and senior accountant from 8 woredas, 4 administrative town and one zonal town towns that were selected by census sampling technique. Unstructured interview was used as primary source in addition to secondary sources which gathered from Gedio zone public sector. The researcher analyzed the collected data by descriptive statistics (mean and standard deviation) and binary logistic regression model using stata version 11 as a tool. Based on the analysis, the result of the study show that control activity, internal environment, risk management, and monitoring activities, role of internal audit function has the most and statistically significant effect in the improving of public governance while consulting service have statistically insignificant and negative effect in the improving of public governance. Standing from the result, the researcher recommended that Gedio zone Public sector must collaborate with internal audit, compile with rules, regulation and directives issued by Ethiopian government , consider internal audit as instrument for the improving of public governance. https://zenodo.org/record/13540 10.20372/nadre:13540 oai:zenodo.org:13540 eng doi:10.20372/nadre:13539 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by internal audit function, control activity, internal environment, risk management, monitoring activity and consulting service EFFECT OF INTERNAL AUDIT FUNCTION IN GOOD PUBLIC GOVERNANCE info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13564 2025-07-28T13:57:50Z user-02

TADELE TARIKU 2025-07-28 Economic and political reforms have been introduced in Ethiopia and these have boosted private investment over the last three decades. Reforms have brought about measurable improvements, but the progress of private investment development has remained slow. Hence, this study was conducted with the main objective of investigating the determinants of private investment decision in the case of Dilla town administration. For that purpose, the researcher has considered the factors of access to credit, access to infrastructure facility, land availability, interest rate, inflation, political & market factors and GDP. The researcher collected data from investors and mangers by structured questionnaires from 90 investors who are willing able to submit questionnaire on time. The researcher employed both an explanatory and descriptive research. The study employed both primary & secondary data with Statistical Package for Social Science to analyze the data. To conduct analysis of the data researcher used descriptive and inferential statics. Regression analysis was adapted to analysis the dependent variable dependency on independent variables. The research found that lack of credit access, and high interest rate and deficiency of infrastructure facilities, some of the market related problems; inflation and GDP are influenced more on private investment decision in Dilla town. This study recommended to government institutions and office authorities required to provide adequate availability of funds with low interest rates, uninterrupted power supply and water facility. This study further recommends that maintain transparency in framing policies and control inflation. https://zenodo.org/record/13564 10.20372/nadre:13564 oai:zenodo.org:13564 eng doi:10.20372/nadre:13563 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Private investment, determinants, binary logistic regression, investment decision, Dilla town Administration THE DETERMINANTS OF PRIVATE INVESTMENT: A CASE OF DILLA TOWN ADMINISTRATION info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13548 2025-07-28T13:50:11Z user-02

Mulualem Tamene 2025-07-28 The purpose of this study was to investigate the effect of performance appraisal practices on employee’s job satisfaction the case south region Ethio telecom. In order to investigate, the Effect performance appraisal practices on employee’s job satisfaction in south region, the researcher used both a qualitative and quantitative research (mixed research approach) with descriptive and explanatory type of research design. A stratified random sampling technique was used to select 178 employees from each branches of Ethio-telecom in south region. The study used questionnaires as its data collection instrument qualitatively and quantitatively. Currently in Ethio Tele com in south region most of employees are satisfied by the performance appraisal practice. They complain bias of the raters, lack of continuous communication, lack of trust in the supervisor, lack of clear performance expectations. Regression analysis and correlations were used to analyze the data. The study revealed that trainer’s knowledge, level of communication, clarity, and fairness has statistically significant effects and positive relationships with job satisfaction at 5% level of significance. The result sows that clarity of performance appraisal practice more influence on job satisfaction in the study area. Based on the findings of the study, Superior and subordinate of Ethio-telecom who conduct the performance appraisal should equip with methods of motivating employees through the proper performance appraisal policy. https://zenodo.org/record/13548 10.20372/nadre:13548 oai:zenodo.org:13548 eng doi:10.20372/nadre:13547 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by the effect of performance appraisal practices, employee's job satisfaction. The Effect of Performance Appraisal Practices on Employees Job Satisfaction the Case South Region Ethio telecom info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13562 2025-07-28T13:56:15Z user-02

SHEMSU ZULAL 2025-07-28 This study is conducted to identify the impact of customer relationship marketing on customer loyalty: A case of Commercial Bank of Ethiopia, Dilla Branch. The study employed explanatory and descriptive research design with a quantitative research approach. The required data were collected from 338 selected bank customers by using a convenient sampling technique. The data collected through questionnaire were analyzed using both descriptive and inferential statistics with the help of SPSS software version 21. Descriptive statistics such as frequency, percentage, mean, and standard deviation were used. Besides, inferential statistics such as correlation and multiple linear regression were applied. The findings of the study showed that trust, commitment, communication, and conflict handling have significant impact and predict good proportion of variance on customer loyalty. It is reasonable to conclude that customer loyalty can be created, reinforced, and retained by building trust, demonstrating commitment to service, communicating with customers in a timely, reliable, and proactive fashion, and handling conflict efficiently. Therefore, the researcher recommends that to enhance customer trust, commitment, communication, and conflict handling, the bank should put its efforts into effectively implementing relationship marketing. https://zenodo.org/record/13562 10.20372/nadre:13562 oai:zenodo.org:13562 eng doi:10.20372/nadre:13561 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Commitment, Communication, Conflict handling, Customer loyalty, Trust IMPACT OF CUSTOMER RELATIONSHIP MARKETING ON CUSTOMER LOYALTY: A CASE OF COMMERCIAL BANK OF ETHIOPIA, DILLA BRANCH info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13542 2025-07-28T13:47:02Z user-02

MELESE MENAMO 2025-07-28 The aim of this research is to assess customers’ satisfaction on fixed broadband internet services at Ethio-telecom in Dilla Town. It is to identify factors that affect fixed broadband internet customers' dissatisfaction and to forward possible suggestions that can alleviate dissatisfaction. To do so, descriptive survey research design was employed. 218 respondents of Ethio-Telecom fixed broadband internet subscribers were surveyed for this study. The respondents were taken from stratified samples using simple random sampling technique among broadband internet users in Dilla Town. From the study it was found that customers’ satisfaction level on broadband internet services was very low. The study also showed that cost, speed, connectivity and maintenance have significant effect on customers’ satisfaction of fixed broadband internet. Based on the findings it was recommended that Ethio- telecom is required to revise cost, improve its services like: connectivity, speed, quality, maintenance, and employee orientation and transmission materials of fixed broadband internet in order to boost its customers’ satisfaction. https://zenodo.org/record/13542 10.20372/nadre:13542 oai:zenodo.org:13542 eng doi:10.20372/nadre:13541 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Customer Satisfaction, factors affecting customer satisfaction. ASSESSMENT OF CUSTOMER SATISFACTION IN CASE OF FIXED BROAD BAND INTERNET IN ETHIO TELECOM DILLA TOWN. info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13568 2025-07-28T14:00:59Z user-02

YONAS BEYENE 2025-07-28 The major objective of this study was to assess the practices and challenges of tax audit in Gedeo zone Revenue Authority. The study employed mixed research method where survey design and interviews were employed. Survey was conducted with selected tax auditors and tax officers working at Gedeo zone Revenue Authority. Actual sample size achieved was 384 tax officers survey, and five years fiscal and financial data was gathered from Gedeo Zone Revenue Authority and analyses. In addition depth interviews were conducted by purposive sampling.Data was analyzed by mean and standard deviation by using SPSS (Statistical Package for Social Science) Results of the study reveal that the practices to achieve ultimate Goals of Tax Audit was found at moderate level; the Office did not proportionally focus on all types of Tax Audit techniques; most of the time Tax Audit activities were done without schedules. Overall the practices of Tax audit at zone level were good practiced,The most frequently performed tax audit in revenue authority branch offices in Gedeo zone are desk audits, comprehensive audit, deregistration audit, fraud investigation and issue audit respectively on the basis of the mean value of the survey though there is some sort of deviations in the reply among the surveyed individuals Concerning challenges that influence the practices of Tax Audit; factors related with Traditions of Corruption, inflated estimation of tax amount; not responding the compliance of Taxpayers on time; Taxpayers consideration of illegal business practices as best way of doing business; and absences of coordinated efforts among sector offices of the region engaged on Tax audit related responsibilities were identified as the most sever challenges. Key recommendations of the study include: the main goal of tax audit can be detection of tax evasion and avoidances, creating prevention effect on non-compliant taxpayers’ and increasing tax compliance level of taxpayers; assigning competent Tax Auditors, integrating sector offices’ efforts, developing and using annual schedule of auditing for Taxpayers business firm, and provision of capital and consumable resources and trucking the network and power failure. https://zenodo.org/record/13568 10.20372/nadre:13568 oai:zenodo.org:13568 eng doi:10.20372/nadre:13567 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Tax, Tax Audit Practices, Tax Auditor, Tax officer, and Tax Audit Challenges THE ASSESSMENT OF TAX AUDIT PRACTICE AND CHALLENGES IN GEDEO ZONE info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:13566 2025-07-28T13:59:20Z user-02

YOHANNES DIDO 2025-07-28 This research paper was aimed at investigating both internal and external factors affecting the performance of MSSEs, with the special emphasizes on urban agriculture, manufacturing and construction sectors in Bedecha, Sesa and Harowolabu sub-city of Dilla city administration. In order to meet the objectives of the study, all the necessary information was gathered from the ground using a five point Likert scale structured questionnaire and interviews. The sample operators were selected using stratified sampling techniques and it distributed to a sample of 74 MSSEs. Among these 66 of them respond the questionnaires’ and the interview was conducted with 15 managers/operators that randomly selected. As such, the interview were analyzed using descriptive [Mean and Standard deviation] analysis and the raw data collected through structured questionnaires were analyzed using inferential statistical [Pearson Product Moment Correlation Multiple Regression] analysis. Finally, the result of the study reveals that, the linear and positive significant ranging from substantial to strong relationship was found between the independent variables [Managerial, Entrepreneurial, Political-legal, Infrastructural, Financial, Working premises, Marketing and Technological factors] and the dependent variable [performance]. Moreover, the selected independent variables may significantly explain the variations on the dependent variable at 5% level of significance. Accordingly, the study reveals that, the marketing, working premises and the managerial factors are the main challenges that impede the performance of MSSEs in the study area. Based on this, some mitigation measures intended by the researcher was recommended to the government bodies [offices], operators of MSSEs and other researchers to undertake further study on the thematic area. https://zenodo.org/record/13566 10.20372/nadre:13566 oai:zenodo.org:13566 eng doi:10.20372/nadre:13565 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Micro and Small-Scale Enterprises, factors and performance. FACTORS AFFECTING THE PERFORMANCE OF MICRO AND SMALL-SCALE ENTERPRISES IN DILLA CITY ADMINISTRATION info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19013 2025-09-22T09:27:55Z user-02

KURABACHEW GETNET 2025-09-22 In the present-day business environment that is characterized by the increased competition among local and international companies, the emergence of more demanding customers and great technological advancement has resulted more complex the business. Thus, Marketing strategy outlines the strategic directions and tactical plans that help industries achieve overall business objectives including increasing revenue, growing profits, reducing costs. The main activity of a business industry is to develop a marketing strategy that can help to stay in business. The ultimate success or failure of a company depends on its marketing strategy. Hence, MOHA soft drink industry has to implement effective marketing strategy to achieve the industry’s objectives. The study was concluded based on the qualitative and Quantitative research technique to investigate the problem. In an effort to address the problem, both primary and secondary data were used. Closed ended and open-ended questionnaires along with interviews were used for the purpose of data collection. The study mainly focuses on marketing strategy practices of the industry with respect to marketing mix (product, price. Promotion and place) strategy that constitute for marketing strategy practices. The selection of respondents was carried out by using purposive sampling research method because no other departments were concerned about marketing strategies and the researcher took all the respondents of marketing department staffs as a total population of the study. To gather the data 100 questionnaires were distributed to the employees of the industry, from 100 questionnaires were 82 were properly filled and returned. In analyzing the data quantitative data analysis method was used. The industry’s marketing strategy is effectively practiced by the employees, and managers because they are committed to work and the smooth communication flow between marketing and other departments are the main important issue for the success of the industry. Even though, the marketing strategies of the industry are effectively practiced, there are some limitation that the industry faced while implementing it. These are, intensive competition in the market, shortage of raw material, the time and cost of awareness creation for the customers. https://zenodo.org/record/19013 10.20372/nadre:19013 oai:zenodo.org:19013 eng doi:10.20372/nadre:19012 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Strategy, Marketing Strategy, Marketing Mix, Target Marketing, Positioning. ASSESSEMENT OF MARKETING STRATEGY PRACTICES IN THE CASE OF MOHA SOFT DRINK INDUSTRY info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19009 2025-09-22T09:23:25Z user-02

Esayas Dejene Lule 2025-09-22 Customer retention became an important factor with the sudden increase in number of banks worldwide. Customers are seen hopping from one bank to the other, either of the public or private, depending on the kind of services provided by. What will happen in the future as a result of loss of quality service is loss of customers, damage to corporate image, low profitability, and loss of competitive edge. This study was, therefore, designed to assess the effect of service quality on customer retention using the CBE Tutiti branch as a case study. The study aimed at examining service quality of the branch and customers’ perception/expectation of service quality at the branch. The study was guided by the following research questions: What is the relationship between tangibility and customer retention in the branch? What is the relationship between reliability and customer retention in the branch? What is the relationship between responsiveness and customer retention in the branch? What is the relationship between assurance and customer retention in the branch? What is the relationship between empathy and customer retention in the branch? A sample size of 378 respondents was chosen for the study. The five determinants of the effect of service quality on customer retention i.e., tangibility, reliability, responsiveness, assurance and empathy were the identified independent variables while customer retention is as the identified dependent variable. In order to achieve the objectives, both primary and secondary sources of data were used. Data was obtained through the use of questionnaires. The primary data was collected through administrating questionnaire and was analyzed by using SPSS software (version 2020). Convenient sampling procedure was used to obtain responses from customers of the branch. Correlation and multiple regressions were used to investigate the relationship between dependent and independent variables. Demographic data was analyzed by descriptive statistics while the relationship between service quality and customer retention was analyzed using regression model. There was significant relationship between independent variables (tangibility, reliability, responsiveness, assurance and empathy), and dependent variable (customer retention). https://zenodo.org/record/19009 10.20372/nadre:19009 oai:zenodo.org:19009 eng doi:10.20372/nadre:19008 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Customer service, Retention, Loyalty, Satisfaction, SERVQUAL model, CBE The Effect of Service Quality on Customer Retention A Case of CBE Tutiti Branch info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19015 2025-09-22T09:30:03Z user-02

ENDALEW GARUMA KUMSA 2025-09-22 Coffee marketing cooperatives are anticipated to play an important role in the efforts to develop the sector. Therefore, this study were designed to assess the performance of coffee marketing cooperatives of Dale woreda, Sidama region, Ethiopia. The main objectives of the study also to examine factors that influence the performance of coffee marketing cooperatives and to know the major challenges and opportunities of coffee marketing cooperatives. All necessary data for accomplishment of the paper was collected from primary and secondary sources through questionnaire and interview method of data collection and the types of research were used under this study using descriptive analysis method for the purpose of assessing the performance of coffee marketing cooperatives and identification of factors influencing them. The sample size was included 3 coffee marketing cooperatives out of 8 cooperatives in the woreda. Purposive sampling and simple random sampling techniques were used to identify the area of strength and weakness of coffee marketing cooperatives and members satisfaction. In Dale woreda, financial ratios were enabled to make comparison of cooperative financial conditions such as balance sheet and income statement based on annual audit reports of the cooperatives. Here, efficiency ratios, income ratios and creditworthiness ratios (liquidity ratios and financial leverage management ratios) was calculated as performance indicators. The results of the study revealed that coffee cooperatives in the study area are moderately progressing so far as strengthening their financial positions and serving their members is concerned. Awareness creation to members in primary cooperatives and support in provision of finance, education, training and consultancy service for the cooperatives is the major recommendation for this study. https://zenodo.org/record/19015 10.20372/nadre:19015 oai:zenodo.org:19015 eng doi:10.20372/nadre:19014 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Coffee, Marketing, Cooperatives, performance, financial ratios. ASSESSING THE PERFORMANCE OF COFFEE MARKETING COOPERATIVES: (A CASE OF DALE WOREDA, SIDAMA REGION, ETHIOPIA) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19005 2025-09-22T09:17:45Z user-02

YOHANNES DIDO 2025-09-22 This research paper was aimed at investigating both internal and external factors affecting the performance of MSSEs, with the special emphasizes on urban agriculture, manufacturing and construction sectors in Bedecha, Sesa and Harowolabu sub-city of Dilla city administration. In order to meet the objectives of the study, all the necessary information was gathered from the ground using a five point Likert scale structured questionnaire and interviews. The sample operators were selected using stratified sampling techniques and it distributed to a sample of 74 MSSEs. Among these 66 of them respond the questionnaires’ and the interview was conducted with 15 managers/operators that randomly selected. As such, the interview were analyzed using descriptive [Mean and Standard deviation] analysis and the raw data collected through structured questionnaires were analyzed using inferential statistical [Pearson Product Moment Correlation Multiple Regression] analysis. Finally, the result of the study reveals that, the linear and positive significant ranging from substantial to strong relationship was found between the independent variables [Managerial, Entrepreneurial, Political-legal, Infrastructural, Financial, Working premises, Marketing and Technological factors] and the dependent variable [performance]. Moreover, the selected independent variables may significantly explain the variations on the dependent variable at 5% level of significance. Accordingly, the study reveals that, the marketing, working premises and the managerial factors are the main challenges that impede the performance of MSSEs in the study area. Based on this, some mitigation measures intended by the researcher was recommended to the government bodies [offices], operators of MSSEs and other researchers to undertake further study on the thematic area. https://zenodo.org/record/19005 10.20372/nadre:19005 oai:zenodo.org:19005 eng doi:10.20372/nadre:19004 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by A THESIS ON FACTORS AFFECTING THE PERFORMANCE OF MICRO AND SMALL-SCALE ENTERPRISES IN DILLA CITY ADMINISTRATION info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19011 2025-09-22T09:25:50Z user-02

AKLILU TESFAYE 2025-09-22 The study was conducted on assess factors affecting tax audit practice at SNNPR Revenue Authority. In addition to this, the objective of this study to investigate factors that hinder tax audit practice. The researcher adopts mixed method of research approach to assess the significance of tax audit in increasing revenue. Questionnaire and interview was used to collect primary data. Questionnaire and interview was distributed to 30(thirty) tax auditors and to the 50 tax payers. Because target population was studied is small. Collected Data was analyzed by using SPSS software and descriptive analysis. Then tax auditors and tax payers were selected based on census method. The major findings of the study are tax payers has lack of awareness about tax audit practice, tax audit activity repetitively focused on comprehensive audit due to unable to generate expected revenue. At SNNPR Revenue Authority lack skilled man power and experienced employees. At SNNPR revenue authority level ethical officer should work highly to minimize risk related corruption. Researcher try to identifying corruption problem regional level. Corruption is one of factor affecting tax audit practice on finding evaded tax. SNNPR revenue authority level must organize the organization with professional and skilled manpower. Consequently, data was analyzed on qualitative and quantitative basis by using descriptive analysis. https://zenodo.org/record/19011 10.20372/nadre:19011 oai:zenodo.org:19011 eng doi:10.20372/nadre:19010 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by taxation, tax, tax audit ASSESSMENT OF FACTORS AFFECTING TAX AUDIT PRACTICES (CASE STUDY IN SNNPR REVENUE AUTHORITY) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19019 2025-09-22T09:34:13Z user-02

NEGASH AYELE 2025-09-22 The main objective of this study was to assess credit risk management system in Ethiopian banking industry in Yirga cheffe city. The motive to limit this study in Yirga Cheffe City is the area known by yirga cheffe organic coffee due to this reason there is high demands for loan to banks from different investors. Those selected banks are Commercial Bank of Ethiopia Yirga Cheffe branch, Nib International Bank S.C, Bank of Abyssinia S.C, Wegagen Bank S.C, United Bank S.C, and Debub Global Bank S.C. The researcher employed purposive sampling technique. This is because it helps to ponder on people who are directly involving in credit processing and administering. Besides, they can give appropriate and relevant information regarding to the study. Hence, from total population of 150 and among those employees 50 participants (12 participants from Commercial Bank of Ethiopia Yirga Cheffe branch, 10 participants from Wogagen Bank S.C, 8 participants from Nib International Bank S.C, 7 participants from United Bank S.C, 8 participants from Abyssinia Bank S.C, and 5 participants from Debub Global Bank S.C) were involved in this particular study from banks which listed above. Therefore, the researcher selected those 50 employees purposively and they are worthy for getting an information related to the study. For the purpose of the study, both primary and secondary data were used. Primary data collected through interview and questionnaires distributed to the respondents that involve department managers and senior officers working on loan processing, such involves loan officers, credit analysis, Credit follow-up and monitoring officers, relation managers and recovery officers. Due to qualitative and quantitative nature of data that will be gathered, data analysis would carried out using descriptive statistics by employing Statistical Package for Social Scientist (SPSS) version 20. The descriptive analysis presented using statistical analysis such as frequencies, percentages, means, mode and standard deviations. Based on the findings, most of the respondents agreed on the appropriate credit administration, measurement and monitoring process, credit risk management practice, appropriate credit risk environment, and adequate control over credit risk that are implemented in the selected commercial banks in Ethiopia. https://zenodo.org/record/19019 10.20372/nadre:19019 oai:zenodo.org:19019 eng doi:10.20372/nadre:19018 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Commercial banks, Credit risk, Managers, Credit risk Management, Assessing. ASSESSMENT OF CREDIT RISK MANAGENT SYSTEM IN ETHIOPIAN COMMERCIAL BANKS info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19031 2025-09-22T11:27:57Z user-02

DUTSE TAMIRU 2025-09-22 Human development is a key to the success of social and economic development of a country. It is not only to boost incomes, but also to enhance human choices such human rights, freedoms, capabilities and opportunities and to enable people to lead long, healthy and creative lives. This study examines determinants of human development in Sub-Sahara Africa. The study used panel data of 44 Sub-Saharan Africa countries for the period 1990-2019. The time period was bounded to be in between 1990 and 2019 was due to the availability of consistent and organized data. The study was conducted by using quantitative data from secondary sources. Fixed effect regression model was employed to estimate the determinants of human development in Sub-Sahara Africa countries and descriptive research design was employed. Gross domestic product, inflation, dependency ratio, government expenditure on education and health, institutional quality and foreign aid were explanatory variables used in the study. The study found that human development has been improving in sub-Sahara Africa since 1990 albeit considerable proportion of countries in the region still belong to the low human development category. Moreover, human development varies among countries in the region because of differences in economic, social, and institutional variations among the countries. The results of the fixed effect model revealed that economic growth, government expenditure on education, governance or institutional quality and foreign aid are found to affect human development index positively and significantly. On the other hand dependency ratio associates negatively and significantly with human development. The study recommended that improving economic growth, reducing dependency ratio, enhancing government expenditure on education, improving institutional quality and proper utilization of foreign aid have to be given much more attention so as to improve human development in Sub-Sahara Africa Countries. https://zenodo.org/record/19031 10.20372/nadre:19031 oai:zenodo.org:19031 eng doi:10.20372/nadre:19030 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by human development index, fixed effect, gross domestic product, inflation, dependency ratio DETERMINANTS OF HUMAN DEVELOPMENT IN SUB-SAHAR AFRICA info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19025 2025-09-22T11:21:00Z user-02

AKILILU BEDELU 2025-09-22 The purpose of this study is to investigate practice of Self-assessment :with reference to category "A" tax payers Case study Gedeo Zone Administration Revenue branch office" The study aims to examine the factors and Self-assessment system. In light of this objective the study adopted quantitative and qualitative method of research approaches to test a series research object. Specifically, the study used survey of questionnaire and interview analysis of revenues offices’ category "A" tax payers and tax officer response. simple readme sampling and judgment sampling techniques was employed based on nature of target population. This researcher gathered information from category "A" tax payers (236) and tax officer through closed ended and open ended questionnaire and interview to get vital information which are viable for the study. After gathering the necessary data the study primary sources of data has been analyzed using both qualitative and quantitative methods. Data analysis has been made through a descriptive. The statistical package for social sciences (SPSS) version20 has been used to analyze the data. The results showed that the main problems of practice of Self- assessment :with reference to category "A" tax payers are the modality of tax return preparation, the magnitude of professional accountants support in tax return preparation, attitude of tax payers regarding self-assessment system, taxpayers understanding on the issue of self-assessment system and the provision and relevance of training and tax education regard self-assessment system. On the basis of these finding the study recommend Gedeo Zone Revenue branch office should continuously work on tax payer’s awareness creation and tax knowledge by giving adequate tax training and education to tax payers. https://zenodo.org/record/19025 10.20372/nadre:19025 oai:zenodo.org:19025 eng doi:10.20372/nadre:19024 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Self-assessment system, self assessmen ASSESSMENT ON PRACTICE OF SELF-ASSESSMENT: WITH REFERENCE TO CATEGORY "A" TAXPAYERS (CASE STUDY GEDEO ZONE ADMINISTRATION REVENUE BRANCH OFFICE ) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19033 2025-09-22T11:29:56Z user-02

Petros Wondimu 2025-09-22 This study investigates the factors affecting the internet banking adoption of customers in Commercial Bank of Ethiopia, Dilla town branches. The researcher mainly uses a quantitative research approach with explanatory research design. The primary data gathered from the selected Dilla town branches customer using closed-ended questioners. A total of 400 questioners were distributed and about 365 usable response collected making the response rate 91.25%. Multiple linear regression model is used to investigate the relationship between dependent variable internet banking adoption and the independent variables; education, awareness of service, security, income, perceived ease of use and quality of internet. The descriptive statistics show that there a strong association between the factors identified and internet banking adoption. The regression result show that customer’s education level, awareness about bank services and security issues related to internet baking has a statistically significant effect on banks internet banking adoption. Security issues negatively affect the internet banking adaption while education and awareness positively affect it. The study shows that there is no statistically significant effect of income level, perceived easy of use, and internet quality on internet banking adoption of Commercial bank of Ethiopia, Dilla Town branches.. Banks must improve, update, and add new features to their digital banking services by closely monitoring the state of peer banks and international banks, which can help consumers with their banking needs and offer value to the bank. https://zenodo.org/record/19033 10.20372/nadre:19033 oai:zenodo.org:19033 eng doi:10.20372/nadre:19032 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Internet banking Adoption, Awareness of service, eases of use, quality of internet, perceived usefulness. Determinants of Internet Banking Adoption of Customers in Commercial Bank of Ethiopia In Case of Dilla Town Branches info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19017 2025-09-22T09:31:57Z user-02

Tejineh Teshome 2025-09-22 Credit Risk Management becomes major discussion issues in the financial institutions because of uncertainty related to borrowers’ business. This study of Credit Risk Management is attempted to assess practices related to credit risk management in Nib International Bank. Thus, the rationale behind for undertaking this study was to assess credit risk management techniques and tools that are being used and how Nib international Bank implements those techniques, policies and procedures, as well as, to know how the bank identify, measure, monitor, evaluate and control credit risk and to suggest possible solutions. The study design was descriptive in which quantitative and qualitative datasets were mixed to describe the state of affair. To this effect, primary data survey data (using questionnaire. Eighty eight samples were involved using stratified random sampling at branches. The researcher organized and analyzed the collected data by SPSS-23. From the findings it is concluded that the bank has well organized credit policy and good credit granting practice and used suitable credit risk assessment tools and techniques and credit risk management practice. However, the bank has some pitfalls like rigidity on the Bank’s credit policy and process. Thus, it is recommend that Nib International Bank should simplify and review its credit manual, policy and procedure as well as ensure its implementation to become more competitive in the banking industry and meet customer expectation.. Finally, the study may provide a possible opportunity to all stake holders to gain deep knowledge about the banks credit management practice and have important practical implications for the bank regulators authorities and policy makers of the bank. https://zenodo.org/record/19017 10.20372/nadre:19017 oai:zenodo.org:19017 eng doi:10.20372/nadre:19016 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Credit Risk Management Principles and Credit Risk Management practice. Assessment of credit risk management practice (In the case of NIB International Bank S.Co) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19029 2025-09-22T11:25:58Z user-02

BEREKET ELIAS GENALE 2025-09-22 Medium scale private investment plays a very important role in a country’s overall economic growth by increasing the productive capacity of the economy, creating employment opportunity and promoting technical progress through the introduction of new production techniques. However, the development and expansions of medium scale private investment activities are low in Ethiopia. Hence, this study aimed to identify the challenges and determinants of medium-scale private investment in Gedeo zone, Ethiopia. The study mainly used cross sectional survey data collected through questionnaire from selected respondents in the study area. The study employed a mix of qualitative and quantitative research methodologies, including interviews, surveys, and document analysis. Both descriptive and inferential statistics were used to analyze the collected data. The results of the study reveal that private investors face challenges in accessing investment permit/license, lack of investment incentives, corruption, lack of access to credit, political instability, lack of market access, lack of access to land, existing bureaucracy, lack of adequate infrastructure facilities, and tax rates and administration are found the major challenges making it difficult for them to start and operate businesses in the study area. Inferential statistics results also indicates that the level of education and business experience have significant positive effect on the medium scale private investment, however lack of credit access, lack of adequate infrastructures, lack of land access, bureaucratic red tape, lack of investment incentive, lack of market demand are significant variables which negatively affect the development and expansion of medium scale investment activities in the study area. Therefore improving access to finance, enhancing infrastructure, providing investment incentive, land access, and simplifying regulations would encourage and enhance medium scale private investment activities in the study area. https://zenodo.org/record/19029 10.20372/nadre:19029 oai:zenodo.org:19029 doi:10.20372/nadre:19028 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Challenges, Determinants, Medium scale private investment, Gedeo zone THE DETERMINANTS OF MEDIUM SCALE PRIVATE INVESTMENT IN GEDEO ZONE, SNNPR, ETHIOPIA info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19027 2025-09-22T11:24:11Z user-02

Mahlet Ayele 2025-09-22 Formal microfinance institutions have been an important tool in the fight against poverty in developing countries, but their reach for rural people and urban slum poor are limited. Following this, Village Savings and Loan Associations (VSLAs) are established as an alternative, informal mechanism for saving and borrowing that do not require external capital or ongoing financial or administrative support from a founding organization or government bodies. Thus, this study aimed to assess the effect of village saving and lending association on livelihood of its members. Using a qualitative research methodology, the study tried to focus on examining the effects of VSLAs contribution to economic and social wellbeing of households, and decision makings, and women participation in community activities. The study used and it works in three Woredas (Dilla, Y/chafe and Kochore) and each have 7 groups and 15 members total 315 members and collected data using questionnaire and focus group discussion. The number of VLSA in EECMY DASSC Project has 21groups with the membership of 315, each groups have 15 members. The type of sampling techniques applied is simple random sampling which was used to select sample VSLA members. Since the members of the VSLA are homogenous in nature, 176 members from the 12 VSLA groups are selected to fill the questionnaires and an institution based descriptive study was applied. The sample of this study incorporates both female and male participants and non-participants of VSLA. It shows that of the respondents were 64.3% female and 35.7% male and 40% female and 60% male respectively. This is testimony to the fact that most beneficiaries from vsla are women. The study enables to see the contribution in terms of income, saving, profit, benefit and social capitals. While assessing the contribution in terms of income, the effects of income sources that are added after beneficiaries join in to vsla and income that generated out of the main business are trying to maximize than non- benefited or non-participants to vsla. The income status result suggested that IGA provided by the institution shows a positive relation in beneficiaries income as it indicates that about 95% clients have improvement in their income. Furthermore, the assessment showed that all beneficiaries have voluntarily saved despite the low and high saving. https://zenodo.org/record/19027 10.20372/nadre:19027 oai:zenodo.org:19027 doi:10.20372/nadre:19026 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by ASSESSMENT ON THE EFFECT OF VILLAGE SAVING AND LENDING ASSOCIATION ON LIVELIHOOD OF ITS MEMBERS IN GEDEO ZONE info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19023 2025-09-22T11:17:25Z user-02

AKLILU TESFAYE 2025-09-22 The study was conducted on assess factors affecting tax audit practice at SNNPR Revenue Authority. In addition to this, the objective of this study to investigate factors that hinder tax audit practice. The researcher adopts mixed method of research approach to assess the significance of tax audit in increasing revenue. Questionnaire and interview was used to collect primary data. Questionnaire and interview was distributed to 30(thirty) tax auditors and to the 50 tax payers. Because target population was studied is small. Collected Data was analyzed by using SPSS software and descriptive analysis. Then tax auditors and tax payers were selected based on census method. The major findings of the study are tax payers has lack of awareness about tax audit practice, tax audit activity repetitively focused on comprehensive audit due to unable to generate expected revenue. At SNNPR Revenue Authority lack skilled man power and experienced employees. At SNNPR revenue authority level ethical officer should work highly to minimize risk related corruption. Researcher try to identifying corruption problem regional level. Corruption is one of factor affecting tax audit practice on finding evaded tax. SNNPR revenue authority level must organize the organization with professional and skilled manpower. Consequently, data was analyzed on qualitative and quantitative basis by using descriptive analysis. https://zenodo.org/record/19023 10.20372/nadre:19023 oai:zenodo.org:19023 eng doi:10.20372/nadre:19022 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by taxation, tax, tax audit SSESSMENT OF FACTORS AFFECTING TAX AUDIT PRACTICES (CASE STUDY IN SNNPR REVENUE AUTHORITY) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19021 2025-09-22T11:15:03Z user-02

MELESE MENAMO 2025-09-22 The aim of this research is to assess customers’ satisfaction on fixed broadband internet services at Ethio-telecom in Dilla Town. It is to identify factors that affect fixed broadband internet customers' dissatisfaction and to forward possible suggestions that can alleviate dissatisfaction. To do so, descriptive survey research design was employed. 218 respondents of Ethio-Telecom fixed broadband internet subscribers were surveyed for this study. The respondents were taken from stratified samples using simple random sampling technique among broadband internet users in Dilla Town. From the study it was found that customers’ satisfaction level on broadband internet services was very low. The study also showed that cost, speed, connectivity and maintenance have significant effect on customers’ satisfaction of fixed broadband internet. Based on the findings it was recommended that Ethio- telecom is required to revise cost, improve its services like: connectivity, speed, quality, maintenance, and employee orientation and transmission materials of fixed broadband internet in order to boost its customers’ satisfaction. https://zenodo.org/record/19021 10.20372/nadre:19021 oai:zenodo.org:19021 eng doi:10.20372/nadre:19020 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Customer Satisfaction, factors affecting customer satisfaction. ASSESSMENT OF CUSTOMER SATISFACTION IN CASE OF FIXED BROAD BAND INTERNET IN ETHIO TELECOM DILLA TOWN. info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19043 2025-09-22T11:39:47Z user-02

Tefera Felema 2025-09-22 The government has to give great attention to budget utilization in order to bring desired economy and to satisfy public need and wants, this study aimed to empirically investigate the possible determinant factors of budget utilization in Hawassa City administration Public sectors. The selected factors are, Government Policy, Communication, Employees Related factors, Usage of Technology, Budget monitoring. A theoretical framework was used as a guideline to test the effect of these variables on budget utilization from the relevant literatures. Casual and relational research approach was employed. Thus, inferential statistical methods like correlation analysis was used to assess the relationship between the identified factors and budget utilization, multiple linear regression analysis also employed to examine the influence of the factors on Budget Utilization by using primary data collected through five scale likert questionnaire. Data were collected from 167 respondents from out of 169 sample of the study. Besides, descriptive statistical tools like mean and standard deviation are used to illustrate the demographic characteristics of the respondents and to assess the opinions of respondents towards the factors from data collected through questionnaire and the study revealed that the respondents feel differently for each factor. Government Policy, Communication, Employees Related factors, Usage of Technology, Budget monitoring and dependent variable namely; Budget utilization are with average mean of 2.83, 3.76, 3.28, 2.85, 2.64, and 3.71respectively. Based on the findings of the study, among determinate factors of three of them (Government policy, effective communication and Employee related factors) have a positive correlation with budget utilization and the remaining two (Usage of technology and effective monitoring and evaluation) did not have significant correlation with Budget utilization in the study area. The multiple linear regression analysis result revealed that four explanatory variables (Government Policy, Communication, Employees Related factors, and Budget monitoring and evaluation) have a significant effect on Budget utilization practices in the study area. The results of multiple linear regressions of the five determinant variables, the result shows that a value of R square is .759 which implies that 75.9 percent variation was caused by the considered independent variables. Based on the findings, the researcher forwarded valuable recommendations for the concerned bodies to give due attention on government policies, Communication aspects, Employees related factors and to strengthen the budget monitoring and evaluation practices at higher standards. https://zenodo.org/record/19043 10.20372/nadre:19043 oai:zenodo.org:19043 eng doi:10.20372/nadre:19042 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Budget, Budget Utilization, communication, Employee related factors, Government policy, Monitoring and evaluation, public sectors, Technology usage FACTORS AFFECTING BUDGET UTILIZATION IN PUBLIC SECTORS: IN THE CASE OF HAWASSA CITY ADMINISTRATION, SIDAMA, ETHIOPIA info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19045 2025-09-22T11:41:49Z user-02

FIKADU KEBEDE 2025-09-22 In the era of information, the importance of communication is becoming crucial to carry out any activity in the world. However, the broadband internet service problem is an obstacle to FBBI subscribers’ of Ethio telecom on small and medium enterprise customers in Hawassa city. Hence, these overarching challenges prompted research with the objective of examining factors affecting customer satisfaction on broadband internet service of Ethio-telecom using data from small and medium enterprise customers in Hawassa city. In order to achieve this objective, both primary and secondary data were collected from 289 small and medium enterprise customers in Hawassa city using a simple random sampling technique. The researcher mainly uses a quantitative research approach with an explanatory research design. The data collected via questionnaire was analyzed using SPSS version 20 as a data analysis tool. The researcher used a multiple linear regression model to analyze factors affecting customer satisfaction. The result of the study indicated that the quality of service, bill payment, and maintenance has a statistically significant effect on small and medium enterprise customers’ satisfaction in Hawassa city at a 5% level of significance. Based on the findings of the study, the study suggests that broad band internet service providers should develop appropriate marketing strategies by taking into consideration of network quality (strong network coverage, infrequent call drops, minimum time required for dialing numbers, voice clarity), product diversity (increasing promotional offers and value-added services), and facilities for the customers (easy recharge facility, easy utility bills payments, higher speed in internet service, efficient customer care service). https://zenodo.org/record/19045 10.20372/nadre:19045 oai:zenodo.org:19045 eng doi:10.20372/nadre:19044 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by broad band, internet service, customer satisfaction, Hawassa City. Factors Affecting Customer Satisfaction on Broadband Internet Services of Ethio-telecom: The Case of Small and Medium Enterprise Customers in Hawassa City, Ethiopia info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19035 2025-09-22T11:31:45Z user-02

Natnael Demis Yehuala 2025-09-22 Micro and small enterprises have a vital contribution to economic development and the creation of wider employment opportunities in developing countries like Ethiopia. However, the repayment problem is an obstacle to financial institutions providing loans to micro and small entrepreneurs. Hence, these overarching challenges prompted research with the objective of examining the determinants of loan repayment status of micro and small enterprises in Dilla town, Gedeo Zone administration. In order to achieve this objective, both primary and secondary data was collected from 272 MSE loan beneficiaries in Dilla town using a stratified random sampling technique. The researcher mainly uses a quantitative research approach with an explanatory research design. The researcher used a binary logistic regression model to analyze the independent variables. The binary logistic regression results indicate that age, education, marital status, business experience, supervision and follow-up, training, loan line, loan repayment period, lending method, social ceremony participation, loan diversion and festival, are found to have statistically significant effect on loan repayment status. Therefore, borrowers should also be offered training in order to utilize their loans for productive and income-generating activities, and loan provider institutions should increase supervision and follow-up service. It would also enable lenders and policymakers to better channel efforts in order to minimize loan defaults. https://zenodo.org/record/19035 10.20372/nadre:19035 oai:zenodo.org:19035 eng doi:10.20372/nadre:19034 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Micro and Small-scale enterprises, Loan Repayment Status, Binary logit model, Demographic factors, Institutional factors, Cultural factors and Business factors Determinants of Loan Repayment Status of Micro and Small Enterprises in Dilla Town, Gedeo Zone Administration info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19047 2025-09-22T11:43:44Z user-02

ABERA TILAHUN 2025-09-22 This study has sought to determine the factors that affect Agent Banking (AB) adoption in United Bank Share Company in Ethiopia. In seeking understanding of the subject area theoretical and empirical review were made and conceptual model was developed to measure those factors that were identified in the theory. The study employed a mixed (both qualitative and quantitative) survey to assess the factors affecting performance of Agent Banking. Method of data collection is based on primary source. A purposive sampling technique was used for selecting interview respondents and a census sampling technique was used for questionnaire respondents. Descriptive statistical tools and reliability test, factor analysis, correlation and linear regressions were used in analyzing the data collected. The findings of the study revealed that the main factors affecting the adoption of agent banking in the bank in a positive way are: technological factors like that of customers’ trust and security issue of the system, organizational factors such as the needed attention for the system so that full awareness is created among customers and external Environment factors in the form of transaction limit, lack of sufficient government support and limited infrastructure development. From the findings, it can be recommended that the bank, among others, to pay the required attention to the new technology driven banking delivery system by creating awareness, working in unbanked areas and help agents while they face operational failures and give refreshment training and follow up. The government and regulatory organs should also give support to the banking industry and stand by them whenever policy interventions are required. In such away, the banking industry can develop customer base expansion, benefit from technology based competition in the form of cost reduction, awareness creation, credibility, security, ease of use, and availability to exploit the untapped potential of this banking product. https://zenodo.org/record/19047 10.20372/nadre:19047 oai:zenodo.org:19047 eng doi:10.20372/nadre:19046 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Agent Banking, Agent Banking Adoption FACTORS AFFECTING PERFORMANCE OF AGENT BANKING SYSTEM: THE CASE OF UNITED BANK S.C, ETHIOPIA info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19041 2025-09-22T11:37:59Z user-02

Melese Marufa 2025-09-22 Internal audit function has important contribution for the improvement of public governance and in return for the achieving of organizational objective. The overall objective of this study was to examine the role of internal audit function in promoting public governance practice of Public sector in Gedo zone. In order to achieve this objective, the researcher applied descriptive and explanatory research design with mixed research approach. Cross sectional data was collected from Gedio zone Public sector from primary source using close end questionnaire which were by distributing among 105 respondents incorporated all manager, internal auditor and senior accountant from 8 woredas, 4 administrative town and one zonal town towns that were selected by census sampling technique. Unstructured interview was used as primary source in addition to secondary sources which gathered from Gedio zone public sector. The researcher analyzed the collected data by descriptive statistics (mean and standard deviation) and binary logistic regression model using stata version 11 as a tool. Based on the analysis, the result of the study show that control activity, internal environment, risk management, and monitoring activities, role of internal audit function has the most and statistically significant effect in the improving of public governance while consulting service have statistically insignificant and negative effect in the improving of public governance. Standing from the result, the researcher recommended that Gedio zone Public sector must collaborate with internal audit, compile with rules, regulation and directives issued by Ethiopian government , consider internal audit as instrument for the improving of public governance. https://zenodo.org/record/19041 10.20372/nadre:19041 oai:zenodo.org:19041 eng doi:10.20372/nadre:19040 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by internal audit function, control activity, internal environment, risk management, monitoring activity and consulting service EFFECT OF INTERNAL AUDIT FUNCTION IN GOOD PUBLIC GOVERNANCE info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19039 2025-09-22T11:36:00Z user-02

Yidnekachew Gezahagn 2025-09-22 This paper identified some of the main determinants of export performance in Ethiopia for the period 2010 -2016. To test empirically the relationship between export performance and its major selected determinants such as terms of trade, trade openness, gross domestic product, real effective exchange rate, domestic credit and capital expenditure over a period. The data is collected from NBE (2011), EEA Statistical data base CD-ROM (2012), WB and MoFED. The estimated results specified that exchange rate and trade liberalization significantly affect the export value of Ethiopia. The estimation technique used is error correction model and the simultaneous equation framework with Two Stage Least Square approaches (2SLS). The results from the econometric analysis revealed that all the above listed explanatory variables significantly affected export performance in the long run except capital expenditure and GDP of trading partners’ and . In the short run, terms of trade became insignificant and negative in sign which was unexpected. Capital expenditure was also in-significant like in the case of long run. However, except these two variables other variables were found to significantly affect the export performance of the country. On the other hand, out of the variables significantly affected export both in the long run and short run; terms of trade, trade openness, and real gross domestic product affected export positively as expected. Especially when we look at the magnitude by which trade openness affected the dependent variable both in the long run and in the short run positively and significantly, However, relative price (the ratio of price of exports to domestic prices), is negatively related to the supply of export suggesting that some commodities are diverted to the domestic market as their prices increase. It can be regarded as one of the key finding in this study. https://zenodo.org/record/19039 10.20372/nadre:19039 oai:zenodo.org:19039 eng doi:10.20372/nadre:19038 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by eterminant, Granger Causality, Cointegration test, and VEC model trade liberalization, Simultaneous Equation, 2SLS DETERMINES OF THE EXPORT TRADE PERFORMANCE WITH SPECIAL REFERENCE TO ETHIOPIA info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19037 2025-09-22T11:34:03Z user-02

ADANE ABEBE 2025-09-22 Economic and political reforms have been introduced in Ethiopia and these have boosted private investment over the last three decades. The reforms have brought measurable improvements, but the progress of private investment development has remained slow. Hence, this study was conducted with the main objective of identifying the determinants of private project implementation performance in Gedeo Zone. The researcher collected data from investors by structured questionnaires from 178 investors using stratified sampling technique. The researcher employed both an explanatory and descriptive research approach. Both qualitative and quantitative methods of data analysis techniques have employed using spss version 20. To conduct analysis of the data researcher used descriptive and logit model. Major challenges faced in Gedeo zone administration was shortage of access to road, electricity in rural areas of Gedeo Zone, shortage of finance, that is basically concerned with the higher need of banks for collateral requirements to grant investment loans and the incapacity of private investors to meet financial institutions' collateral requirements, sectorial ignorance of financial institutions in their credit policy, basically in agriculture. The research found that business experience, and training and project preparations deficiency of infrastructure facilities and access to credit determine private investment projects implementation performance in Gedeo zone. Based on the findings of the study, the government should revise credit access, procedures, and governance, infrastructural facilities, like power supply, water and road access. https://zenodo.org/record/19037 10.20372/nadre:19037 oai:zenodo.org:19037 eng doi:10.20372/nadre:19036 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by roject Implementation, Determinants, Binary Logistic Regression, Investment, DETERMINANTS OF PROJECTS IMPLEMENTATION PERFORMANCE IN GEDEO ZONE WITH SPECIAL REFERENCE TO PRIVATE INVESTMENT info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19049 2025-09-22T11:45:36Z user-02

GETACHEW NAGESSO 2025-09-22 Ethiopia is among the poorest countries in the world where agriculture is the major source of living for more than 83% of its people. The agriculture sector is dominant in the national economy. However, its performance in production and productivity is poor to bring sustainable changes in the living standards of the rural community. Nevertheless, the major factor for the low income per household in the Ethiopian rural society especially farmers in the study area is the problem of the financial performance that can govern the economic development of any development sector. Thus, the general objective of the study is to factors affecting performance of fruit producer’s cooperatives in Mirab Abaya Woreda in Gamo Zone SNNPR of Ethiopia. To see the performance of cooperatives union, emphasis was given for evaluating their overall performances; Market access, Market information, Credit access, Transportation access and Management Practices as well as perceived problems in using the available services. To accomplish this a proportionate probability sampling technique was used. To accomplish a proportionate probability sampling technique was used. And it involves purposive sampling to select sample respondents from five cooperatives union which produce banana. In case of primary data were collected from sample respondents through using personal and structured interview schedule. The researcher used mixed research approach which comprises descriptive and analytical research method. https://zenodo.org/record/19049 10.20372/nadre:19049 oai:zenodo.org:19049 eng doi:10.20372/nadre:19048 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Financial performance; Market access; Market information; Credit access; Transportation access and Management Practices FACTORS AFFECTING PERFORMANCE OF FRUIT PRODUCERS COOPERATIVES: (A CASE OF MIRAB ABAYA WOREDA IN GAMO ZONE, SNNPRS) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19051 2025-09-22T11:47:29Z user-02

FELEKE ASHENAFI 2025-09-22 The aim of this study is to examine "factors affecting public procurement performance" The case of Sidama Zoon Boricha Woreda Administration. Based on literature reviews, the researcher identified four factors that affect the procurement performance. These includes: Procurement Planning, Contract Management, Procurement Procedure and Competency of Staff on procurement. The hypothesis of the study was the procurement factors (independent variables) affect the procurement performance (dependent variable) of Boricha Woreda Administration. The research design used was descriptive and explanatory research design. The researcher distributed 199 questionnaires and 149 were filled and returned. Both primary and secondary data were used throughout this research. For primary data, both structured and semi structured type questionnaires were prepared. The results of this study indicate that the independent variables (Procurement Planning, Contract Management, Procurement Procedure and Staff Competency) positively affect the dependent variable (procurement performance) to significant extent. These factors explain 84.1% of procurement performance, while the rest 15.9% is explained by other factors which are not subject of this study. https://zenodo.org/record/19051 10.20372/nadre:19051 oai:zenodo.org:19051 eng doi:10.20372/nadre:19050 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Procurement Planning, Contract Management, Procurement Procedures, Competency of Staff Procurement Performance. FACTORS AFFECTING PUBLIC PROCUREMENT PERFORMANCE: THE CASE OFBORICHA WOREDA ADMINISRATION info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19325 2025-10-03T07:54:25Z user-02

KALKIDAN SAMUEL 2025-10-03 Since the late 1950s and mid 1960s which is known to be the period of African independence, Africa’s growth performance and structural change, as indicated by the growth of the secondary sector, have shown a fluctuating pattern. The period between the 1950s and the mid-1970s was relatively of good economic performance and expansion of the manufacturing sector while the period after the mid-1970s to the mid-1990s is characterized by poor economic performance and contraction of the secondary sector. The period since the late 1990s is a period of rapid economic growth but declining share of the secondary sector which implies negative structural change in the context of this study. Given this pattern of economic growth and structural change, previous studies focus on the effect of structural change on economic growth of Africa. Accordingly, this study aims at analyzing the effect of economic growth on structural change in Africa.Other drivers of structural change in Africa are also studied by considering the Natural resource endowment hypothesis, Geography hypothesis, exchange rate policy hypothesis and human capital hypothesis. The effect of openness on structural change is also analyzed by considering the effect of trade on sectorial value added share.Secondary data for a set of 43 African countries for the period between 1980 to 2020 is collected from the World Bank’s World Development Indicators Database. The countries and years of study are selected based on the availability of data. The fixed Generalized Least Squares (FGLS) estimation is employed to estimate the parameters as it addresses the problems of heterosckedasticity, autocorrelation and Cross-sectional dependence existing within the data. The Durbin-Hausman-Wu endogenity test is applied and the variables are found to be strictly exogenous. The result of the study shows that Economic growth has a significant negative effect on Structural change. This is consistent with the reality faced by African economies in the past decades for which economic growth and structural change move in opposite directions to each other. Particularly after the mid-1990s, the economy is growing faster but the industry sector’s share in output which represents structural change, is declining. Exchange rate depreciation has also a negative effect on structural change in Africa for the last four decades. On the other hand, Human Capital and Openness has a positive effect on structural change that more improved human capital and more open economy results in an increasing share of Industry Value Added thereby facilitating structural change. Natural resource endowment and Geography are found to be insignificant variables in the model estimation. Based on the result, the study recommends those policy designs focused on: driving the fruits of economic growth towards the expansion of the industry sector,increasing investment in human capital, following more liberal trade policies and well managed exchange rate system. https://zenodo.org/record/19325 10.20372/nadre:19325 oai:zenodo.org:19325 eng doi:10.20372/nadre:19324 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Africa, Economic growth, structural change, Industry Value added, Per capita GDP growth, Panel Data. STRUCTURAL CHANGE AND ECONOMIC GROWTH IN AFRICA info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19329 2025-10-03T07:58:53Z user-02

YONAS BEYENE 2025-10-03 The major objective of this study was to assess the practices and challenges of tax audit in Gedeo zone Revenue Authority. The study employed mixed research method where survey design and interviews were employed. Survey was conducted with selected tax auditors and tax officers working at Gedeo zone Revenue Authority. Actual sample size achieved was 384 tax officers survey, and five years fiscal and financial data was gathered from Gedeo Zone Revenue Authority and analyses. In addition depth interviews were conducted by purposive sampling.Data was analyzed by mean and standard deviation by using SPSS (Statistical Package for Social Science) Results of the study reveal that the practices to achieve ultimate Goals of Tax Audit was found at moderate level; the Office did not proportionally focus on all types of Tax Audit techniques; most of the time Tax Audit activities were done without schedules. Overall the practices of Tax audit at zone level were good practiced,The most frequently performed tax audit in revenue authority branch offices in Gedeo zone are desk audits, comprehensive audit, deregistration audit, fraud investigation and issue audit respectively on the basis of the mean value of the survey though there is some sort of deviations in the reply among the surveyed individuals Concerning challenges that influence the practices of Tax Audit; factors related with Traditions of Corruption, inflated estimation of tax amount; not responding the compliance of Taxpayers on time; Taxpayers consideration of illegal business practices as best way of doing business; and absences of coordinated efforts among sector offices of the region engaged on Tax audit related responsibilities were identified as the most sever challenges. Key recommendations of the study include: the main goal of tax audit can be detection of tax evasion and avoidances, creating prevention effect on non-compliant taxpayers’ and increasing tax compliance level of taxpayers; assigning competent Tax Auditors, integrating sector offices’ efforts, developing and using annual schedule of auditing for Taxpayers business firm, and provision of capital and consumable resources and trucking the network and power failure. https://zenodo.org/record/19329 10.20372/nadre:19329 oai:zenodo.org:19329 eng doi:10.20372/nadre:19328 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Tax, Tax Audit Practices, Tax Auditor, Tax officer, and Tax Audit Challenges THE ASSESSMENT OF TAX AUDIT PRACTICE AND CHALLENGES IN GEDEO ZONE info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19315 2025-10-03T07:44:48Z user-02

HISKEL DEA 2025-10-03 The main objective of this study was to assess the impact of work environment on employee’s performance on Commercial Bank of Ethiopia in Dilla town. The study employed a quantitative approach and five –point Likert Scale self administered questionnaire were employed for the data collection, which consists demographic characteristics of respondents and survey question, was distributed to all 153 employees of Commercial Bank of Ethiopia in Dilla town under five branches. The study employed descriptive research design hence descriptive research helps to provide an accurate and valid representation of (encapsulate) the factors or variables that pertain / are relevant to the research question and the study use census method. To collect relevant data for the study both primary and secondary source of data were employed. Were as statistical package for social science (SPSS) was used to analysis and interpret the raw data’s which are collected through five scale likert self administered question. According to findings of this study, the office building and lay out of the CBE in Dilla Town is not suitable to the employees to perform their work properly, the office of CBE is not sufficient and roomy enough to do the job, and the air condition of the work place is not good, there is scarcity of the cash counting machine in the bank, the personal computers are sufficient and performing well in CBE, there is no too much autonomy of employees in CBE on their job, and the office building of the CBE in Dilla Town not good to work long time in the office. In order to do the job in CBE Dilla Town, there must have enough/sufficient cash counting machine and personal computers in the bank, and also the office furniture must be flexible and suitable to do the job; the employees of the CBE in Dilla Branch must have autonomy to do their job since the respondents replied that there is no too much autonomy of employees in CBE on their job, and the office building of the CBE in Dilla Town must be good enough to work long time in the office. https://zenodo.org/record/19315 10.20372/nadre:19315 oai:zenodo.org:19315 eng doi:10.20372/nadre:19314 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Work environment, Employee Performance, Office building, Job aids, supervisors support, Job Characteristics and Relationship with co-workers. THE IMPACT OF WORK ENVIRONMENT ON EMPLOYEE'S PERFORMANCE (IN THE CASE OF COMMERCIAL BANK OF ETHIOPIA IN DILLA TOWN) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19319 2025-10-03T07:48:43Z user-02

AYELE ALAWO 2025-10-03 The purpose of this study is to investigate the impact of working capital management on firms’ profitability. In light of this objective the study adopted quantitative method of research approaches to test a series research hypothesis. Specifically, the study used survey of documentary analysis of companies’ audited financial statements. Purposive sampling design was employed based on their ages and reliable document information. Consequently, the study selected a sample of sixteen (16) companies out of total population 64 manufacturing enterprises for the period of six years (2015- 2020) with the total of 64 observations. Data was then analyzed using Pearson’s correlation and OLS regression analysis. The results showed that there is statistical significance negative relationship between profitability and cash conversion cycle. The researcher found that there is a significant negative relationship between average payable period and profitability. Moreover the study finds that there is strongly significance positive relationship between average collection period with firm profitability and liquidity shown mixed positive and negative relationship with profitability. To fix these gap managers of Hawassa city manufacturing enterprises should use conservative working capital policy. This helps to minimize bad debit and liquidation risks and increase profitability. Finally, to keep going concern of the business that is one of the GAAPs’ principle, Hawassa manufacturing enterprises should set platform to minimize their CCC to realize firms’ profitability through managing WC efficiently and effectively https://zenodo.org/record/19319 10.20372/nadre:19319 oai:zenodo.org:19319 eng doi:10.20372/nadre:19318 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by working capital, working capital management, working capital policy, cash conversion cycle, components of cash conversion cycle, explanatory variables, control variable, and profitability. IMPACTS OF WORKING CAPITAL MANAGEMENT ON FIRMS PROFITABILITY; (THE CASE OF HAWASSA CITY MANUFACTURING ENTERPRISES) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19321 2025-10-03T07:50:38Z user-02

BEKALU DEMELASH 2025-10-03 Institutions are widely recognized as important determinants of economic growth. A well- functioning institutional environment provides a conducive environment for economic actors to operate, invest and innovate, leading to sustained economic growth. In Sub-Saharan Africa (SSA), institutional quality has been identified as a critical factor in driving economic growth. However, the impact of institutional quality on economic growth in SSA remains a subject of debate in the literature. While some studies have found a positive relationship between institutional quality and economic growth, others have found weak or no relationship. This study investigates the role of institutions on economic growth in Sub-Saharan Africa to identify the most important institutions for economic growth. This paper employs two step systems GMM to analyse the effect of institutional quality on economic growth for Sub-Saharan African countries for the period from 2005 to 2020. The findings show that an improvement in institutional quality positively and significantly improve Sub-Saharan African countries economic growth. The findings further provide evidence that the effect of institutional quality on output varies with population size and the income level of SSA countries. In particular, institutional qualities are more effective in driving income growth in less populated countries than average and highly populated countries. In addition, the findings indicate that the impact of institutional quality on output growth varies with income level of SSA countries. An improvement in institutional quality is more likely to improve economic performance of upper middle income SSA economies than the middle and low income SSA countries. Therefore, the empirical evidence shows that undertakings of a series of actions that improve institutional qualities promote economic growth in Sub Saharan Africa. The study confirms that the combined improvement of institutional qualities is indispensable. The improvement of qualities of institution along with government expenditure growth makes the effect of institutions more effective on real per capita GDP growth. https://zenodo.org/record/19321 10.20372/nadre:19321 oai:zenodo.org:19321 eng doi:10.20372/nadre:19320 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Institutional quality, economic growth, two-step system GMM, Sub-Saharan Africa INSTITUTIONAL QUALITY AND ECONOMIC GROWTH: EVIDENCE FROM SUB-SAHARAN AFRICA COUNTRIES info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19323 2025-10-03T07:52:24Z user-02

TSEGAW TADELE 2025-10-03 The aims to examine opportunities and challenges of private investment activities in Gedeo zone with the Intention of providing valuable information about the investment environment of the zone to the potential investors. Descriptive type of research design has been used in this study by giving more emphasis on qualitative data analysis method. The study used both primary and secondary data. The researcher had prepared structured questionnaire and has been used to collect primary data. The investment bureau documents have been used in gathering the primary data in this study. In order to obtain primary data, based on stratified sampling techniques through 368 total population 30% were selected, which is 110 questionnaires were distributed to investors and investment office staffs found in Gedeo zone and 108 of them were filled and returned to researchers. The outcome of this study revealed that, the major bottlenecks of investment in Gedeo zone are Administrative and policy Related factors, Infrastructure related factors, and Market related factors, technical support and promotion factors and financial institution integration factors are considered in Gedeo zone. On the other handGedeo zone has adequate resource bases like agriculture products (sufficient input for production), high demand for use of product (specifically coffee and powder), low degree of market computation, low labor cost, relatively well trade regulation and tax administration. Lastly I recommended Local government should work on investment promotion, providing adequate infrastructure, integrating investment sector with financial institutions, providing healthier investment environment, providing clear investment procedures, providing integration with higher education institution to produce required manpower, avoiding bad beurocracy and corrupt practices https://zenodo.org/record/19323 10.20372/nadre:19323 oai:zenodo.org:19323 eng doi:10.20372/nadre:19322 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Challenges, Prospects, Private investment, Gedeo zone PRIVATE SECTOR INVESTMENT IN GEDEO ZONE: CHALLENGES AND PROSPECTS. info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19317 2025-10-03T07:46:56Z user-02

SHEMSU ZULAL MOSSA 2025-10-03 This study is conducted to identify the impact of customer relationship marketing on customer loyalty: A case of Commercial Bank of Ethiopia, Dilla Branch. The study employed explanatory and descriptive research design with a quantitative research approach. The required data were collected from 338 selected bank customers by using a convenient sampling technique. The data collected through questionnaire were analyzed using both descriptive and inferential statistics with the help of SPSS software version 21. Descriptive statistics such as frequency, percentage, mean, and standard deviation were used. Besides, inferential statistics such as correlation and multiple linear regression were applied. The findings of the study showed that trust, commitment, communication, and conflict handling have significant impact and predict good proportion of variance on customer loyalty. It is reasonable to conclude that customer loyalty can be created, reinforced, and retained by building trust, demonstrating commitment to service, communicating with customers in a timely, reliable, and proactive fashion, and handling conflict efficiently. Therefore, the researcher recommends that to enhance customer trust, commitment, communication, and conflict handling, the bank should put its efforts into effectively implementing relationship marketing. https://zenodo.org/record/19317 10.20372/nadre:19317 oai:zenodo.org:19317 eng doi:10.20372/nadre:19316 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Commitment, Communication, Conflict handling, Customer loyalty, Trust IMPACT OF CUSTOMER RELATIONSHIP MARKETING ON CUSTOMER LOYALTY: A CASE OF COMMERCIAL BANK OF ETHIOPIA, DILLA BRANCH info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19313 2025-10-03T07:37:11Z user-02

FELEKE ASHENAFI 2025-10-03 The aim of this study is to examine "factors affecting public procurement performance" The case of Sidama Zoon Boricha Woreda Administration. Based on literature reviews, the researcher identified four factors that affect the procurement performance. These includes: Procurement Planning, Contract Management, Procurement Procedure and Competency of Staff on procurement. The hypothesis of the study was the procurement factors (independent variables) affect the procurement performance (dependent variable) of Boricha Woreda Administration. The research design used was descriptive and explanatory research design. The researcher distributed 199 questionnaires and 149 were filled and returned. Both primary and secondary data were used throughout this research. For primary data, both structured and semi structured type questionnaires were prepared. The results of this study indicate that the independent variables (Procurement Planning, Contract Management, Procurement Procedure and Staff Competency) positively affect the dependent variable (procurement performance) to significant extent. These factors explain 84.1% of procurement performance, while the rest 15.9% is explained by other factors which are not subject of this study. https://zenodo.org/record/19313 10.20372/nadre:19313 oai:zenodo.org:19313 eng doi:10.20372/nadre:19312 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Procurement Planning, Contract Management, Procurement Procedures, Competency of Staff Procurement Performance. FACTORS AFFECTING PUBLIC PROCUREMENT PERFORMANCE: THE CASE OF SIDAMA ZOON, BORICHA WOREDA ADMINISRATION info:eu-repo/semantics/article publication-article

oai:zenodo.org:19327 2025-10-03T07:56:11Z user-02

Senait Tariku 2025-10-03 This study focused on problems related with tax collection in Hawasa City Revenue Authority it is known that the existence of state without tax is unthinkable because, government raises fund from tax collection. So studies of problems associated with tax collection and tax assessment solution may help to contend with development constraints success fully through detailed investigation, because of this, this study designed and looked at the problems related with tax assessment and tax collection in Hawasa City Revenue Authority. With the key objective of assessing problems related with tax collection. This may help the City`s revenue and tax office to look at originated problems. https://zenodo.org/record/19327 10.20372/nadre:19327 oai:zenodo.org:19327 eng doi:10.20372/nadre:19326 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Tax assessment and collection problems of Category "A" taxpayers: A case of Hawassa City info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19345 2025-10-03T08:13:38Z user-02

HAIMANOT YITNA WOLDEAREGAY 2025-10-03 VI Abstract Integrated Marketing communication is an integral factor in the success of any firm and therefore a great deal of professionalism is required to apply IMC. Nowadays the Ethiopian banking industry is in a stiff competition against each other to dominate the market. Therefore, the aim of this study is to investigate the practice and effect of integrated marketing communication strategies on the performance of CBE, Dilla city branches. The study used descriptive and explanatory research design and quantitative research approach. Census was used a total of 159 respondents from marketing and other staffs of CBE, Dilla citybranches. Primary data was collected using self-administered questionnaires for analysis. Statistical Package for Social Science (SPSS 20) and STATA 14 version was used to process and manipulate the data into the desired analyses. Both descriptive and inferential were used to analyze the data. From Descriptive statistics table, percentage, means and frequencies, while inferentially statistics such as Pearson correlation and regression was used. The results of the study shows that the CBE Dilla city branches uses the integrated marketing communication tools such as advertising, sales promotion, direct marketing, public relation and personnel selling to enhance performance of the bank. However, the bank did not work on providing information about the usage of ATM and its advantage. In addition the bank does not implement sales promotion for the purposes of branch expansion and did not use public relation to increase sales and to improve customer loyalty. Multiple linear regression model result shows that, advertisement, personal selling, sales promotion, public relation has a positive significant effect on the market performance the bank respectively. However, direct marketing has negative and statistically significant relationship with the bank’s performance. Therefore, CBE in general and Dilla city branches in particular should effectively use integrated marketing communication tools to enhance performance of the bank https://zenodo.org/record/19345 10.20372/nadre:19345 oai:zenodo.org:19345 eng doi:10.20372/nadre:19344 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Integrated Marketing Communication tools, Practice,effect, bank Performance THE PRACTICE AND EFFECT OF INTEGRATED MARKETING COMMUNICATIONS ON PERFORMANCE OF COMMERCIAL BANK OF ETHIOPIA (INTHE CASE OF DILLA CITY BRANCHES) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19347 2025-10-03T08:15:12Z user-02

Tesfaye Bogale 2025-10-03 The main purpose of this thesis is to investigate and understand the role of cooperatives in agricultural product marketing in the case study of Uta Wayu Multipurpose Farmers cooperative Union in Shashamane District. The descriptive survey was used for this study. Because it enables the researcher to investigate and report what is happened and happening by using appropriate data collection instruments without having any control over the variables. The combination of both qualitative and quantitative approach was used in order to reduce the weakness of only using either one of the approach. Qualitative data was obtained through structured interview of sample members in the cooperatives and in-depth interviews with officials in the selected cooperatives and concerned bodies at different levels as the basic data gathering tool while quantitative data was generated through trend analysis of sales and dividend distribution of the selected cooperatives. Hence both primary and secondary data were used for this study. A two stages probability sampling and purposive sampling methods were used for this study. A total of 320 sampled member respondents from selected cooperatives were taken and included in the structured interview schedule and appropriate officials and employees at different levels of the cooperative structure in the study area were included in the in-depth interview schedule as primary source of data. Secondary data was also taken through reviewing the dividend distribution and sales data of the union. Appropriate descriptive statistical tools such as tabular presentation,, charts, frequency, percentage, and figures were used to analyze the obtained quantitative data. The qualitative data was summarized in a report form. The study results in study area how that the various roles played by of cooperatives are not efficient in pursuing cooperatives’ purpose. There have been many constraints that encounter cooperatives functions. Even though cooperatives are striving to serve their members their service performance has fallen short of success. The identified reasons were poor management system, embezzlement and corruption by boards and committee, lack of skilled workers, poor support from stakeholders, price fluctuation, and low level of members awareness about cooperative laws, shortage of capital and lack of coordinated efforts of the cooperative society and stakeholders are some of the important constraints for cooperatives not to perform as it has to. This in turn creates lack of confidence on member farmers to fully participate in the cooperatives affairs. As a result, it requires strong attention and commitment of cooperatives stakeholders to overcome these constraints such as acquiring skilled man power, closer support and supervision of the cooperatives activities. https://zenodo.org/record/19347 10.20372/nadre:19347 oai:zenodo.org:19347 eng doi:10.20372/nadre:19346 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by The Role of Cooperatives in Agricultural Product marketing: The Case of Uta Wayu Multipurpose Farmers Cooperative Union in Shashamane District, in West Arsi Zone of Oromia Region. info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19343 2025-10-03T08:12:00Z user-02

AWEKE MEZGEBU 2025-10-03 In today’s businesses, marketing mix strategies are major components of a successful marketing. SME s in Ethiopia represent a vital part of the economy, being the source of various economic contributions through the generation of income, providing new job opportunities, introducing innovations, stimulating competition and engine for employment. This research paper investigates the impact of marketing strategy on sales performance with special reference to the manufactured SMEs in Shashemene city Oromia regional government, Ethiopia. The survey research design method was used in this study which involves using a self-design questionnaire in collecting data from one hundred ten (110) respondents. The instrument used in this study is a close-ended questionnaire that was designed by the researchers. Correlation coefficient and linear regression analysis were used to analyze the data with the aid of statistical package for social sciences (SPSS) version 20. The results show that the independent variables (i.e. Product, Promotion, Place and Price) were significant joint predictors in term of sales performance (F (4, 105) = 38.976; R2 = 0.598; P< .05). The independent variables jointly explained 59.8% of variance in SMEs sales performance. According to the regression equation established, taking all the four marketing mix strategies into account constant at zero, performance of the case SMEs will be 0.783. The data findings analyzed also shows that taking all other independent variables at zero, a unit increase in product strategy will lead to a 0.470 increase in SMEs Sales performance ; a unit increase in price strategy will lead to a 0.012 increase in the case of SMEs Sales performance ; a unit increase in promotion strategy will lead to a 0.296 increases in SMEs Sales performance and a unit increase in place strategy will lead to a 0.061 increase in in SMEs Sales performance. Subsequently, recommendation were made to SMEs operators to produce quality products; charge value or cost based prices, position appropriately, provide broad product line and distinctive services, approach their retail out late to customer. https://zenodo.org/record/19343 10.20372/nadre:19343 oai:zenodo.org:19343 eng doi:10.20372/nadre:19342 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Marketing strategy, Product, Price, Place, Promotion and SMEs THE IMPACT OF MARKETING MIX STRATEGIES ON SALES PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES: IN CASE OF MANUFACTURING SMEs AT SHASHEMENE CITY OROMIA, ETHOIPIA info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19341 2025-10-03T08:10:19Z user-02

ELIYAS LABENA 2025-10-03 The main objective of this study is to investigate the impact of customer relationship marketing on customer satisfaction. It is explanatory type of research. Data were collected through a five points Likert scales of questionnaire. The questionnaire was physically distributed to 398 customers. Out of 398 customers 371 customers were completed and collected 12 managers were participated in interview. Descriptive, correlation and econometric analysis methods were used to analyze the collected data. Descriptive tools such as frequency, percentages, mean and standard deviation were employed to present results. Statistical analysis tool such as correlation coefficients was worked out and used to explore the relationships between variables. Econometric analysis through ordered regression was performed to study the effect of explanatory variables on customer satisfaction. Research findings indicate that there is a significant relation between relationship marketing components including trust, commitment, communication, conflict handling and competence on customer satisfaction and also to regression testing that all variables were examined simultaneously on customer satisfaction; results showed that all components have a significant impact on customer satisfaction. Lack of welcoming and smile face and deficiency in Customers’ treatment, cooperative, politeness and willingness to help customers by some employees, there is frequent network problem, long wait in queue specially at the end of the month, invisible advice issued, and delay in Check clearance were viewed by respondents as a customer relationship marketing practice weakness. Therefore, based on the findings the researcher has recommended that the bank should provide consistent quality services by minimizing frequent network failure/internet connection problems, Should regularly visit customers; making a discussion about customer needs, communicating policy changes and other important issues. The bank should work hard on improving conflict handling practice through designing and continuously providing comprehensive training to employees that could improve conflict handling skill, attitude and ability gap. https://zenodo.org/record/19341 10.20372/nadre:19341 oai:zenodo.org:19341 eng doi:10.20372/nadre:19340 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Customer satisfaction,trust,commitement, confilict of handling,communication,commitment, Customer Relationship Marketing. THE IMPACT OF CUSTOMER RELATIONSHIP MARKETING ON CUSTOMER SATISFACTION (The case of Commercial Bank of Ethiopia in Dilla town) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19333 2025-10-03T08:02:40Z user-02

BIREGA MULUNEH 2025-10-03 ALM is the ongoing process of formulating, implementing, monitoring, and revising strategies related to assets and liabilities to achieve an organization’s financial objectives, given the organization’s risk tolerances and other constraints. Liquidity risk is the risk that the bank will not be able to meet efficiently both expected and unexpected current and future cash flow and collateral needs without affecting either daily operations or the financial condition of the firm. The objectives of the study were to analyze the impact of asset liability management on the liquidity risk of selected commercial banks in Ethiopia. Seven commercial banks (one governmental and six private commercial banks) for fifteen years from 2004-2018 operating period were used in the study. Secondary quantitative data were used as sources of data from NBE record and report of each selected banks for the stated period. Panel fixed effect regression model of multiple regression model was adopted. The model was estimated by using liquidity risk measured by the ratio of net liquid asset to short term liability as dependent variable and eight asset liability management indicators as independent variables (profitability, capital adequacy, loan to deposit ratio, loan growth, and deposit growth, liquid asset to total asset ratio, income diversification, and bank size). R-squared statistics and the adjusted R-squared statistics of the model was 66% and 61% respectively. The association between liquidity risk and return on equity as measurement of profitability, loan to deposit ratio, loan growth, deposit growth, and ratio of interest income to total income was negative, whereas, the association between liquidity risk and the remaining variables (capital adequacy, ratio of total liquid asset to total asset and bank size) was positive. The significant variables were profitability, capital adequacy, deposit growth, loan growth, and bank size. On the other hand the ratio of total loan to total deposit, ratio of total liquid asset to total asset and income diversification measured by ratio of interest income to total income were not statistically related with the liquidity risk of selected Ethiopian commercial banks during the study period. The banks are advised to review their strategy on each significant variable to keep the desired level of liquidity position and enable to manage their liquidity risk. Specially, there should be tradeoff between the profitability and liquidity. https://zenodo.org/record/19333 10.20372/nadre:19333 oai:zenodo.org:19333 eng doi:10.20372/nadre:19332 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Asset Liability Management, Liquidity Risk, Commercial banks, Liquidity Management THE EFFECT OF ASSET LIABILITY MANAGEMENT ON THE LIQUIDITY RISK OF SELECTED COMMERCIAL BANKS IN ETHIOPIA info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19331 2025-10-03T08:00:40Z user-02

YONAS BEYENE 2025-10-03 The major objective of this study was to assess the practices and challenges of tax audit in Gedeo zone Revenue Authority. The study employed mixed research method where survey design and interviews were employed. Survey was conducted with selected tax auditors and tax officers working at Gedeo zone Revenue Authority. Actual sample size achieved was 384 tax officers survey, and five years fiscal and financial data was gathered from Gedeo Zone Revenue Authority and analyses. In addition depth interviews were conducted by purposive sampling.Data was analyzed by mean and standard deviation by using SPSS (Statistical Package for Social Science) Results of the study reveal that the practices to achieve ultimate Goals of Tax Audit was found at moderate level; the Office did not proportionally focus on all types of Tax Audit techniques; most of the time Tax Audit activities were done without schedules. Overall the practices of Tax audit at zone level were good practiced,The most frequently performed tax audit in revenue authority branch offices in Gedeo zone are desk audits, comprehensive audit, deregistration audit, fraud investigation and issue audit respectively on the basis of the mean value of the survey though there is some sort of deviations in the reply among the surveyed individuals Concerning challenges that influence the practices of Tax Audit; factors related with Traditions of Corruption, inflated estimation of tax amount; not responding the compliance of Taxpayers on time; Taxpayers consideration of illegal business practices as best way of doing business; and absences of coordinated efforts among sector offices of the region engaged on Tax audit related responsibilities were identified as the most sever challenges. Key recommendations of the study include: the main goal of tax audit can be detection of tax evasion and avoidances, creating prevention effect on non-compliant taxpayers’ and increasing tax compliance level of taxpayers; assigning competent Tax Auditors, integrating sector offices’ efforts, developing and using annual schedule of auditing for Taxpayers business firm, and provision of capital and consumable resources and trucking the network and power failure. https://zenodo.org/record/19331 10.20372/nadre:19331 oai:zenodo.org:19331 eng doi:10.20372/nadre:19330 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Tax, Tax Audit Practices, Tax Auditor, Tax officer, and Tax Audit Challenges THE ASSESSMENT OF TAX AUDIT PRACTICE AND CHALLENGES IN GEDEO ZONE info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19337 2025-10-03T08:06:24Z user-02

GIZACHEW WOMISSO 2025-10-03 This study has been conducted with the prime objective of assessing the effect of training and development on employees’ performance at Commercial Bank of Ethiopia: A Case of Hawassa City. To this end, the researcher used descriptive and inferential statistics with a quantitative research approach. Data were collected from employees of Commercial Bank of Ethiopia. The study employed a stratified random sampling technique to draw 223 sample respondents. The data collected through questionnaire were analyzed using SPSS software version 21. Descriptive statistics such as frequency, percentage, mean, and standard deviation were used to describe the respondents’ demographic and socio-economic characteristics. Furthermore, inferential statistics such as correlation and multiple linear regression analysis were used to examine the association between independent variables with the dependent variable and to examine the effect of independent variables on employees’ performance. The result indicated that the main determinant factors for employees’ performance in the study area were training need assessment, setting objectives, training design, training implementation, and training evaluation. Among these factors the dominants factor was training implementation followed by training evaluation. Then, training design and training needs assessment factors next to setting objectives are determinant factors for employees’ performance. Therefore, the researcher recommended that the preparation of training objectives should be done with meaningful participation of all employees. Additionally, Commercial Bank of Ethiopia should conduct effective training and development evaluation to check the effectiveness of training and thereby to take corrective measures that will help to improve the weakness of the program for the future. https://zenodo.org/record/19337 10.20372/nadre:19337 oai:zenodo.org:19337 eng doi:10.20372/nadre:19336 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Employee performance, Setting objectives, Training design, Training evaluation, Training implementation, Training need assessment THE EFFECT OF TRAINING AND DEVELOPMENT ON EMPLOYEES PERFORMANCE AT COMMERCIAL BANK OF ETHIOPIA: A CASE OF HAWASSA CITY info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19339 2025-10-03T08:08:27Z user-02

MENGISTU TAYE 2025-10-03 This research thesis aims to investigate factors influencing the performance of small and medium enterprises with a special emphasizes on manufacturing, construction, agriculture, service sectors in Gedeo zone, Dilla town. For the sake of achieving the objectives of this study, questionnaires were analyzed using statistical analysis such as descriptive analyses. The information gleaned through questionnaire from a sample of 228 operators was conducted of small and medium enterprises. The respondent operators were selected using stratified sampling technique. The empirical study elicited eight major challenges which seem to affect performance of small and medium enterprises in Dilla town which include: inadequate finance, lack of working premises, marketing problems, poor management practices, and technological. The findings further indicate that, there exists linear and positive significant ranging from substantial to strong relationship was found between independent variables and dependent variable. Moreover, the selected independent variables may significantly explain the variations in the dependent variable at 1% level of significance. Based on findings, recommendations to government bodies, to operators of small and medium enterprises and suggestions for other researchers are forwarded. The study examines the impact of five factors on performance of small and medium enterprises. The key finding of this study rejected the first and the third hypotheses. In the last, Provision of training on quality improvement and cost decline modalities, Provision of information on market opportunities, construction of display centers and Provision of advertising support, organize seminars and business drills for these SMEs, support to the SMEs by providing incentives to help them in implementing the corporate governance practices. SMEs, subsidize the interest which SMEs pay on borrowed funds, providing selling and display places in areas close to working area, and suggests some lines of enquiry for further research are some recommended by the thesis. https://zenodo.org/record/19339 10.20372/nadre:19339 oai:zenodo.org:19339 eng doi:10.20372/nadre:19338 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by THE FACTOR THAT AFFECTING THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISE: (THE CASE OF DILLA TOWN, GEDEO ZONE) info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19335 2025-10-03T08:04:28Z user-02

Mulualem Tamene 2025-10-03 The purpose of this study was to investigate the effect of performance appraisal practices on employee’s job satisfaction the case south region Ethio telecom. In order to investigate, the Effect performance appraisal practices on employee’s job satisfaction in south region, the researcher used both a qualitative and quantitative research (mixed research approach) with descriptive and explanatory type of research design. A stratified random sampling technique was used to select 178 employees from each branches of Ethio-telecom in south region. The study used questionnaires as its data collection instrument qualitatively and quantitatively. Currently in Ethio Tele com in south region most of employees are satisfied by the performance appraisal practice. They complain bias of the raters, lack of continuous communication, lack of trust in the supervisor, lack of clear performance expectations. Regression analysis and correlations were used to analyze the data. The study revealed that trainer’s knowledge, level of communication, clarity, and fairness has statistically significant effects and positive relationships with job satisfaction at 5% level of significance. The result sows that clarity of performance appraisal practice more influence on job satisfaction in the study area. Based on the findings of the study, Superior and subordinate of Ethio-telecom who conduct the performance appraisal should equip with methods of motivating employees through the proper performance appraisal policy. https://zenodo.org/record/19335 10.20372/nadre:19335 oai:zenodo.org:19335 eng doi:10.20372/nadre:19334 url:https://nadre.ethernet.edu.et/communities/02 info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by the effect of performance appraisal practices, employee's job satisfaction The Effect of Performance Appraisal Practices on Employees Job Satisfaction the Case South Region Ethio telecom info:eu-repo/semantics/doctoralThesis publication-thesis

oai:zenodo.org:19349 2025-10-03T08:50:46Z user-02 user-zenodo

HIWOT GEREMEW 2025-10-03 The main aim of this study was to examine role of Microfinance institution in growth of Small and Medium enterprises in Dilla town. This study was conducted by using both descriptive and explanatory research design in collaboration with mixed research approach. The study was conducted in related with SMEs operated in Dilla Town, taking a sample of 100 owners/managers of SMEs, which are drawn from total of 532 SMEs by using stratified sampling as per simple random sampling procedure. Data was collected by using self-administered questionnaires distributed to the respondents and having 77% response rate. The collected data was analyzed by using both descriptive and inferential statistical techniques: among descriptive statistics; frequency and percentage was used whereas inferential statistics and simple OLS regression analysis for which loan from MFIs is used as independent and sales of SMEs as dependent variable. The results showed that 62.34% of financing source for SMEs operated in Dilla town is supported by MFIs, average yearly growth of sales is over 11.6% and 64.94% of sales growth of SMEs was contributed by loan from MFIs. The regression result also supported that the relationship of loan from MFIs highly affect the growth of SMEs by having 100% coefficient of determination and 65% slop between predator and explanatory variables. This was concluded that, there was significant effect of independent variable on dependent variable. The study recommends that stakeholders should perform the issue what they did and take an action for succession of SMEs. https://zenodo.org/record/19349 10.20372/nadre:19349 oai:zenodo.org:19349 eng doi:10.20372/nadre:19348 url:https://nadre.ethernet.edu.et/communities/02 url:https://nadre.ethernet.edu.et/communities/zenodo info:eu-repo/semantics/openAccess http://www.opendefinition.org/licenses/cc-by Microfinance institution, finance, Dilla, Growth, SMEs, THE ROLE OF MICROFINANCE INSTITUTIONS IN THE GROWTH OF SMALL AND MEDIUM ENTERPRISES: IN THE CASE OF DILLA TOWN info:eu-repo/semantics/doctoralThesis publication-thesis