A Survey of Business Tax Payers in Bahir Dar Town on the Ethics of Tax Evasion

Tax evasion has the effect of deteriorating government revenue that in turn distorts resource allocation with current infrastructure. Tax evasion in most developing countries is so severe problem than developed countries. In fact, no many developing countries  have made an effort to measure the effect of ethics on tax evasion and  what cause tax payers to evade. Thus, the study is designed to examine the perception of tax payers related to tax evasion in Bahir Dar Town – Ethiopia. The study adopted field survey. The result t shows that the hypothesis that tax evasion is ethical sometimes with average respondents was accepted. However, the hypothesis that female would be   more opposed to tax evasion than male for minimum 12 statements out of 20 statements was not accepted.The study also found that the level of tax evasion when government corrupt is significantly higher than when it relates to other views expressed on government discrimination, unjust treatment and high tax rate. The study in general, indicates, from the various arguments that respondents gave to justify tax evasion include , government lenient , government corruption , unfair treatment of citizens, tax affordability and unfavorable tax system. This shows that the responsiveness of government in terms of accountability, transparency, public awareness, human right treatment and optimal tax rate play a significant role in the payment of taxes. The government and other policymakers should find the results of this study useful in discouraging tax evasion and in developing tax policies aimed at minimizing tax evasion DOI: 10.7176/RJFA/11-17-01 Publication date:September 30th 202

Income Contribution of Bamboo (Arundinaria alpine) Based Agroforestry Practice in Dawuro Zone, South West Ethiopia

Ethiopia has over one million hectares of highland and lowland bamboo resources. Although the role of bamboo has not been well documented as an integral part of the economy of Ethiopia, it plays a very important role socially, economically and ecologically in areas where it occurs naturally and as plantation. However, the use of this abundant resource is largely restricted to the household level and it is not well studied at the country level about its major socioeconomic, ecological roles and it influences on physicochemical properties of the soil. Therefore, this study was one such attempt; it determines the relative contribution of bam­boo income to house­hold annual cash in­come. Sampling was based on a multistage sampling approach. The first and the second stage involved purposeful selection woredas, and Kebeles respectively, which were based on availability of bamboo, based agroforestry practice such as bamboo woodlot and boundary plantation. Accordingly two sites (Kebeles) were selected and 15% sample households from each of the KA were selected. A total of 112households (HHs) was selected using stratified random sampling.  The Commonly used techniques for valuing the annual value of bamboo raw and products were the income approach or products and services approach. The result indicates that annual cash income from bamboo accounted about 19%. Linear regression model was used to see the effects of a number of socioeconomic and biophysical variables on bamboo income generated per households. Among the various characteristics considered Land size was positively and significantly related to household income gain from bamboo tree and products (P < 0.05). Keywords: Agroforestry, Bamboo, Incom

Assessment of Patient Satisfaction with Preoperative Anesthetic Evaluation and Assosated Factors at Menelik Referal Hospital Addis Ababa, Ethiopia

Background: Patient Satisfaction- refers to a state of pleasure or happiness with an action or service especially one that was earlier desired. Patient satisfaction is progressively appreciated measure of outcome for health care procedures and it was a measure of success in this hospitals. It was affected by anesthetist’s patient interaction, in the preoperative anesthetic evaluation. No prior study conducted in our setup. Objective: The purpose of this study was to evaluate inpatients’ satisfaction with preoperative anesthetic evaluation and associated factors at Menelik II Referral Hospital Addis Ababa Ethiopia. Methods- Institutional based cross sectional study was conducted at Menelik II Referral Hospital from Jan 6 to Feb 6, 2016, All patients who remained for elective surgery were included in the study period and interview 24 hours after operation. Data were collected using pretested standard questionnaires. All items in the structured questionnaire were scored on five point Likert scale. Data was entered and analyzed using Statistical Package for Social Sciences (SPSS) version 20. Binary logistic regression was used to measure statistical significance between dependent and each independent variable. P-value 0.05 and 95% CI was used as cut off point. Results: Two hundred and seventy-five patients were operated upon under anesthesia during the study period. Of these, a total of 224 patients were included in this study with a response rate of 81.5 %, with the overall proportion of patients who said they were satisfied with anesthesia services was 72.3 %.the major factors that take patient dissatisfaction were 68.1% of patient explain anesthetist were not introduce him or herself to the patient, information on postoperative analgesia were 99.1% and postoperative nausea vomiting management were accounts 84.8%. Conclusion and recommendation: Patient satisfaction with anesthesia services was low 72.3 % in our setup compared with many previous studies, and females more dissatisfied 42.4 % than males 57.6 %. Factors that affected patient satisfaction negatively may be preventable or enhanced. Further study should be done and patient satisfaction give an emphasis

Determinants of Microfinance Institutions Loan Portfolios Quality: Empirical Evidence from Ethiopia

This study examines determinants of loan portfolios quality, using panel data of 15 microfinance institutions from the period 2003 to 2009. The study employed three dependent variables as proxies for loan portfolios quality, namely:  provision for loan impairment (LLR), portfolio at risk over 30 – days (PAR-30days) and write –off ratio (WOR). This study is crucial from given that there is no research on MFIs loan portfolios quality using quantitative approach in Ethiopia. Based on pooled ordinary least squares (OLS) and random effects generalized least squares, the study finds an institution size ( LnTA) is negatively and significantly influences LLR and PAR- 30 days. Outstanding loan ratio has a significant positive impact on PAR-30 days and WOR. The ratio of women borrowers (WomBor) is significantly and negatively related to LLR and WOF. Change in total loan ratio has a significant negative (unexpected sign) impact on all of MFIs portfolios risk indicators: LLR, PAR-30days and WOR. Operating expense ratio is also positively related to WRO. The study finds no any significant sign between macroeconomic factors (changes in gross national income per capital and inflation) and MFIs portfolios risk indicators: LLR, PAR-30days and WOR. The findings of the study have implications for policymakers and microfinance institutions since MFIs provide financial services to poor households, they highly face default risk when borrowers fail to repay their obligations as per the agreement. So this study provides hint on some important determinants of MFIs loan portfolio quality. DOI: 10.7176/EJBM/11-25-02 Publication date:September 30th 201

Measuring Technical Efficiency in A Sample Public Universities in Ethiopia: A Data Envelopment Analysis

This paper uses data envelopment analysis to examine the technical efficiency (TE) of 20 departments in the period 2014/2015–2015/2016. To shed light on the causes of variations in efficiency, TE is decomposed into pure technical efficiency and scale efficiency. The input variable is total number of staff (academic and nonacademic), whereas the output variable is total number of students (under graduate and post graduate). The study adopts non-parametric Data Envelopment Analysis (DEA) input-orientation (i.e. both CCR & BCC models) to measure the relative technical efficiency of departments and Malmquist productivity index (MPI) output-orientation to measure the productivity gains of departments over time. Under CCR model a 5 percent of the sample department was relatively efficient where as a 95 percent were inefficient. In addition, in 2014/15, the number of technical efficient departments was four (4), about 20 percent of the sample when VRS TE is assumed and one (1), about 5 percent when CRS TE is assumed. The Malmquist index measures are also decomposed into two components: technical efficiency change and technological change. Technical efficiency change is further decomposed into pure technical efficiency change and scale efficiency change. On average the sample departments found with increased technical efficiency score. All departments had shown deterioration of technology in the study period Keywords Data Envelopment Analysis, Malmquist Productivity Index, Technical Efficiency, Public Universities DOI: 10.7176/JEP/11-28-03 Publication date:October 31st 2020

Grain Yield and Yield Components Response to Omission of Nutrients on Maize (Zea Mays L.) at Kersa District, Jimma Zone, Ethiopia

The nutrient supply capacity of a soil varies with soil types as well as with farmers’ crop management practices. Yet fertilizer application in Ethiopia is based on regional recommendations, which do not take in to account the variability in soil types as well as farmers’ crop management practices. Thus, site specific fertilizer recommendation that considers soil variability and difference in farmers’ crop management practices is quite important. A field experiment was conducted with an objective to identify which of macronutrients N, P and K are limiting maize grain and yield components in the study area during 2017/18 cropping season. The experiments were laid out in a completely randomized block design with six treatments replicated across six farmers’ fields in Kersa district, Jimma zone, south western Ethiopia. The trial consisted of six treatments, which include the unfertilized control, PK, NK, NP, NPK and NPK+. Maize grain yield was the highest for the NPK treatment followed by NPK+ treatment but lowest for the unfertilized control and N omitted plots. The magnitude of grain yield reduction due to nutrient omission followed the trend of N omission> P omission> K omission. In the absence of N, P, and K maize grain yields were significantly lower compared to that of NPK and NPK+ treatments. From among the different treatments, NPK gave the highest grain yield(9185 kg ha-1), while the control treatment gave the lowest grain yield (1861.3 kg ha-1).Grain yield levels obtained for different fertilizer treatments were ranked as NPK > NPK+>NP>PK>NK, illustrating that N deficiency was the most yield limiting nutrient followed by P and K in that order. Therefore, the use of appropriate balanced fertilizers should be used for efficient nutrient uptake which ultimately increases maize productivity. Keywords: Maize, Nitrogen, Nutrient omission, Phosphorus, Potassium DOI: 10.7176/JEES/11-8-04 Publication date:August 31st 202

Effects of General Versus Spinal Anesthesia Over Apgar Score of Newborns Delivered by Cesarean Sections and Factors Associated with Apgar Score at Gandhi Memorial Hospital, Addis Ababa

Introduction: Apgar score is a practical method of systemically assessing newborn baby immediately after birth to identify those requiring resuscitation and to predict survival in neonatal period. It is best parameter to assess the immediate condition of the baby. Objective: To assess the effects of general versus spinal anesthesia over Apgar score of newborns delivered by cesarean sections and factors associated with Apgar score from January to March 2016 at Gandhi Memorial Hospital, Addis Ababa. Method: Institutional based comparative cross sectional study design was conducted. Systematic random sampling technique was used to select study participants. Regular supervision and follow up was made. Data was entered into Epi info version 7 by investigators and was transported to SPSS version 20 for analysis. Bivariate and multivariate analysis was used to identify factors associated with Apgar score. Result: A total of 86 study subjects were included in the study of which majority of new born baby had low Apgar score at one minute. Out of 43 mothers, who received spinal anesthesia, 15 patients (34.88%) gave birth to neonates having Apgar score >7 at one minute. On the other hand, out of 43 mothers who received general anesthesia, 7(16.3%) mothers gave birth to neonate having Apgar score ≥7at one minute. It had been found that neonates who were born under general anesthesia were three folds more likely to have low Apgar score than the other (AOR 2.768 (95% CI ((.876-8.745). Conclusion and recommendation: There was relatively a low Apgar score among newborn babies delivered under general anesthesia.  Hence, practice of spinal anesthesia was recommended

The Role of Family Planning on Economic Development at Health Centers in Halaba Special Woreda, Southern, Ethiopia

Introduction. Family planning is the mechanisms that initiate the economic development by reducing rapid population growth through providing effective use of birth controlling method. When effective family planning occurs in an environment with rapid economic development and major technological advance, it actually contributes to the national development efforts. If population growth can be slow down, each person’s share of countries resource could be greater. Objective: To assess factors influencing clinical outcomes of patients admitted to intensive care units from January 2015 to January 2016 at Nigist Eleni Mohammed Memorial Hospital, hosanna, southern Ethiopia. Method: Institutional based cross sectional study design was conducted. All health professionals working at Nigist Eleni Mohammed Memorial Hosp during the study period were included. Regular supervision and follow up was made. Bivariate analysis was used to identify factors associated with economic development. The result was interpreted using table, graph and narrative. Result: A total of 40 participants were enrolled into the study of 65 %( 26) of respondents were males. Most of respondents 37.5% (15) and 35 %( 14) were in age group of 18-25 and 26-35respectively. Over two fifth and one third of respondents have not used family planning due to lack of knowledge about family planning and lack of having communication with health care provider. Conclusion and recommendation: Family planning has a negative impact on population growth and development therefore, it was recommended that proper use of birth controlling method was strongly were recommended

Participatory Variety Selection of Improved Bread Wheat Varieties for High Land Guji Zone, Southern Ethiopia

So far many improved bread wheat varieties have been tested for their adaptability and recommended for high land agro-ecologies of Guji Zone. However, all of these varieties were not evaluated by participating the intended users during the adaptability study. As a result, the recommended varieties were not get acceptance by the farmers as such in most cases. Because, the varieties were not selected according to the user's desires. Therefore, study was conducted in 2015 cropping season at two high land districts of Guji Zone(Bore and Ana Sora) to select and recommend high yielding, early maturing and diseases resistant improved bread wheat varieties through Participatory variety selection. Five improved bread wheat varieties with one local check were used as treatments. The treatments were arranged in randomized completed block design with three replications for mother trial and farmers were used as replication for baby trials. The analysed result of agronomic data indicates presence of significant variance among the tested varieties for most of the characters studied except days to heading and TSW. Varieties Senate, mandayo and Hidasie were highest yielding and relatively resistant to diseases than the local check. Farmers were also involved in selecting the varieties using their own criteria. Accordingly, two varieties( Senate and Hoggana) were selected by farmers. From the two ways studies, it's observed that there is combat result. Therefore, to conclude the result of the study, it's requisite to consider and accept the farmers decision instead of considering the trial finding. Thus, based on both ways finding varieties senate and Hoggana were recommended for the studied areas and similar agro-ecologies of Guji Zone. Keywords: Participatory variety selection, Bread wheat, improved varieties