274 research outputs found

    Series VII solar energy thermionic converter development program Final report

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    Solar energy thermionic converter developmen

    Factors Affecting Profitability of Insurance Companies in Ethiopia: Panel Evidence

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    Profitability is one of the most important objectives of financial management because one goal of financial management is to maximize the owner` s wealth. This paper examined the effects of firm specific factors (age of company, size of company, leverage ratio, premium growth rate liquidity ratio and tangibility of assets) on profitability proxied by ROA. Profitability is dependent variable while age of company, size of company, premium growth rate,leverage liquidity ratio and tangibility of assets) are independent variables. The sample in this study includes nine of the listed insurance companies for twelve years (2005-2016). Secondary data obtained from the financial statements (Balance sheet and Profit/Loss account) of insurance companies, financial publications of NBE are analyzed.Panel data analyzed using Random Effect Model (FEM) after testing the appropriateness of the model with Fixed Effect and Pooled regression model. From the regression results; size,premium growth rate and liquidity and age are identified as most important determinant factors of profitability hence premium growth rate and size, are positively related. In contrast liquidity and age negatively but significantly related with profitability. Lastly, leverage and tangibility of asset are not significantly related with profitability

    Sectorial Transition Dilemma of Smallholder Grain Farmers To Light Manufacturing Industry in Jimma Zone, Oromia Regional State, Ethiopia

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    This research was designed to assess willingness, ability, motive, preference and determinants of smallholder major grain farmer’s transition dilemma to light manufacturing industry in Jimma Zone, Oromia Region, Ethiopia. The participants of the study were selected using two stage non probabilistic, purposive sampling. Then, we prepared sample frame from each Kebeles fall in our selection pool. Finally, 399 household heads (farmers) were selected for this study, using stratified sampling. Then, primary data collected via structured questionnaire was analyzed descriptively and in binary logistic regression. Accordingly, majority of smallholder major grain farmers need to stay on their current crop farming. Increasing these products productivity and price is one possible means of intervention to improve the areas smallholder farmer’s livelihood. The descriptive statistics depicts that, small holder farmers’ transitional dilemma to light manufacturing sector and the fate of industrialization plan in Jimma zone is at its infant stage and those small holder farmers have almost no any awareness, no know how about technologies, not trained and they have no entrepreneurial skill. The result revels that the major determinants of smallholder grain farmers sectorial transition plan in the study area was significantly affected by age, sex,  marital status, skilled labour access, access to credit, price product expectation, place,Awareness, Education level, Entrepreneur skill, Training,  Transport and Energy.Hence, effort should be geared in manner that build farmers capacity through adult literacy program, formal education and with short term training. This research was designed to assess willingness, ability, motive, preference and determinants of smallholder major grain farmer’s transition dilemma to light manufacturing industry in Jimma Zone, Oromia Region, Ethiopia. The participants of the study were selected using two stage non probabilistic, purposive sampling. Then, we prepared sample frame from each Kebeles fall in our selection pool. Finally, 399 household heads (farmers) were selected for this study, using stratified sampling. Then, primary data collected via structured questionnaire was analyzed descriptively and in binary logistic regression. Accordingly, majority of smallholder major grain farmers need to stay on their current crop farming. Increasing these products productivity and price is one possible means of intervention to improve the areas smallholder farmer’s livelihood. The descriptive statistics depicts that, small holder farmers’ transitional dilemma to light manufacturing sector and the fate of industrialization plan in Jimma zone is at its infant stage and those small holder farmers have almost no any awareness, no know how about technologies, not trained and they have no entrepreneurial skill. The result revels that the major determinants of smallholder grain farmers sectorial transition plan in the study area was significantly affected by age, sex,  marital status, skilled labour access, access to credit, price product expectation, place,Awareness, Education level, Entrepreneur skill, Training,  Transport and Energy.Hence, effort should be geared in manner that build farmers capacity through adult literacy program, formal education and with short term training. 

    Impact of Micro-Finance on Women’s Economic Empowerment: A Case study in Gimbo Woreda, South Nation, Nationalities and Peoples Region, Ethiopia

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    In a subsistence agriculture and low income developing countries, microfinance provision to rural areas is taken as a mechanism to reduce poverty and to empower women economically. MFI have made important contributions to poor people particularly to women, by providing a financial service to those who are excluded from the formal financial sector. The study aims to assess the impact of microfinance on women economic empowerment with a case study of Omo Microfinance Institution in Gimbo woreda. By using multi-stage sampling method, the primary data was collected from a total of 200 rural women of which 115 of them are non-clients of Omo Microfinance Institution, which are used as control group. The control groups are future clients that are very similar to clients in their overall characteristics. The empirical analysis of this research was carried out both by descriptive statistics and regression analysis. The regression analysis part was used propensity score matching method of analysis. The estimated logistic regression result depict that women’s involvement in major decision making is significantly affected by age, women’s spouse level of education, number of family size, head of the house hold, being member of other MFI and amount of initial wealth.  Women’s level of education, marital status and ecology were variables that are insignificant in affecting women’s economic empowerment. The propensity score matching estimation result reveals that OMFI has significant effect in increasing average yearly household income and personal cash saving of its client but it is insignificant in affecting positively women’s access and ownership and control over assets. Thus, the program intervention has been resulted a positive impact on women’s economic empowerment in the study area. Therefore, it is recommended that credit provision of OMFI should give priority in asset formation, access to resources, acquire asset and able to control over it

    PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Pemerintah Kota Sukabumi)

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    Merra Meriana (1530611036) Muhammadiyah University Sukabumi. Effect of the Implementation of Government Accounting Standards and the Role of Internal Audit on the Quality of Local Government Financial Reports. Case study at the Regional Police Work Unit (SKPD) in the city of Sukabumi. Advisor I Gatot Wahyu Nugroho, M.Ak ,. CA in Advisor II Idang Nurodin., S.Ip.,MM This study aims to determine the Effect of the Application of Government Accounting Standards and the Role of Internal Audit on the Quality of Financial Statements of the Regional Government of Sukabumi City. Varaibel used in this study is the Application of Government Accounting Standards, the Role of Internal Audit, and the Quality of Local Government Financial Reports. The method used to use quantitative methods with an associative approach. The sample in this study was employees of the Regional Work Unit (SKPD) especially in the field of finance or accounting with a number of samples of 53 respondents. Data analysis used the SPSS version 24 program. The analysis used to test the hypothesis was multiple linear regression analysis. The results of this study that the application of accounting standards has a significant effect on the quality of local government financial reports. The role of the internal audit has a significant effect on the quality of local government financial reports. Determination coefficient shows the influence of the Implementation of Accounting Standards and the Role of Internal Audit on the Quality of the Financial Statements of the Local Government of Sukabumi City is 61.8% and the remaining 29.2%

    Thermal energy storage/converter prototype design, fabrication and testing Final report

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    Thermal energy storage container integration with thermionic converte

    GSK-3 inhibition reverts mesenchymal transition in primary human corneal endothelial cells

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    Human corneal endothelial cells are organized in a tight mosaic of hexagonal cells and serve a critical function in maintaining corneal hydration and clear vision. Regeneration of the corneal endothelial tissue is hampered by its poor proliferative capacity, which is partially retrieved in vitro, albeit only for a limited number of passages before the cells undergo mesenchymal transition (EnMT). Although different culture conditions have been proposed in order to delay this process and prolong the number of cell passages, EnMT has still not been fully understood and successfully counteracted. In this perspective, we identified herein a single GSK-3 inhibitor, CHIR99021, able to revert and avoid EnMT in primary human corneal endothelial cells (HCEnCs) from old donors until late passages in vitro (P8), as shown from cell morphology analysis (circularity). In accordance, CHIR99021 reduced expression of α-SMA, an EnMT marker, while restored endothelial markers such as ZO-1, Na+/K+ ATPase and N-cadherin, without increasing cell proliferation. A further analysis on RNA expression confirmed that CHIR99021 induced downregulation of EnMT markers (α-SMA and CD44), upregulation of the proliferation repressor p21 and revealed novel insights into the β-catenin and TGFβ pathways intersections in HCEnCs. The use of CHIR99021 sheds light on the mechanisms involved in EnMT, providing a substantial advantage in maintaining primary HCEnCs in culture until late passages, while preserving the correct morphology and phenotype. Altogether, these results bring crucial advancements towards the improvement of the corneal endothelial cells based therapy

    Movable wall and system with environmental condition optimisation functions

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    The present invention relates to the field of control of indoor environmental conditions. In particular, the invention relates to a movable wall with environmental condition optimisation functions, as well as a system comprising such movable wall, and an environmental condition optimisation method
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