The government of Ethiopia adopted the International Financial Reporting Standards(IFRS)(full IFRS,IFRS for Small and Medium Entities(SMEs)and International Public Sector Accounting Standards[IPSAS])as financial accou...The government of Ethiopia adopted the International Financial Reporting Standards(IFRS)(full IFRS,IFRS for Small and Medium Entities(SMEs)and International Public Sector Accounting Standards[IPSAS])as financial accounting and reporting standard to the reporting entities in the country(Proclamation No.847,2014).Even though the standard is adopted,there has been no empirical study tried to investigate the implementation progress of IFRS for SMEs by the SMEs in Ethiopia.Therefore,the purpose of this study was to assess the implementation progress of IFRS for SMEs by the SMEs in Wolaita Sodo,Southern Ethiopia.This research used descriptive cross sectional survey approach which was based on a statistical analysis of questionnaires completed by owner managers of SMEs.The sampling rate of 10%was applied across five major sectors to come up with a sample of 67 SMEs.The findings from the study revealed that contrary to Accounting and Auditing Board of Ethiopia(AABE’s)IFRS implementation road map,majority of the SMEs even did not have any information about financial accounting standards;the adoption of IFRS by the country and they are one of the reporting entities required to prepare general purpose financial statements.Based on these findings,the author recommends that,AABE needs to revise its road map and give attention to the IFRS for SMEs implementation campaign so as to entertain the expected advantages from the IFRS adoption.Professionals need to undertake research in different parts of the country and push the implementation through training of the concerned bodies.It is also suggested that,the concerned regulatory bodies should design and pursue strong regulation for the implementation of IFRS for the SMEs in the country.展开更多
This paper aims to determine the geodesic precession in Yu's (Ω, Aab)-field the- ory[1], and to compare the result with that of the Schwarzschild orbit.
A field study was conducted to investigate the effect of Aquasap, a commercially manufactured biostimulant from seaweed Kappapphycus alvarezii on some hills and foothills banana varieties namely Robusta （AAA）, Njali...A field study was conducted to investigate the effect of Aquasap, a commercially manufactured biostimulant from seaweed Kappapphycus alvarezii on some hills and foothills banana varieties namely Robusta （AAA）, Njali poovan （AB）, Red banana （AAA） and Nendran （AAB） by applying at 5% through foliar spray at the 3rd, 5th and 7th month of plantation. Both quantitative and quality data of fruits were analyzed along with vegetative growth of the plants. The seaweed biostimulant was found very effective on increasing the weight and nutritional contents of all four banana varieties tested. The highest yield was found in Robusta with 56.58% over control followed by Njali poovan, Red banana and Nendran with 19.08%, 39.35% and 11.46%, respectively. Yield of fruits per hectare of four varieties treated were 76.96, 19.23, 29.68 and 23.37 metric ton （mt）, respectively. Fruits of treated plants also showed less moisture level as compared to control with 240.61%, 62.30%, 61.68% and 37.18% more carbohydrate, 283.71%, 94.07%, 62.87% and 38.93% higher proteins and 153.02%, 47.37%, 58.73% and 31.48% higher minerals respectively as compare to control plants. Therefore, the simple practice of application of eco-friendly seaweed based biostimulant would benefit small and marginal farmers of banana.展开更多
文摘The government of Ethiopia adopted the International Financial Reporting Standards(IFRS)(full IFRS,IFRS for Small and Medium Entities(SMEs)and International Public Sector Accounting Standards[IPSAS])as financial accounting and reporting standard to the reporting entities in the country(Proclamation No.847,2014).Even though the standard is adopted,there has been no empirical study tried to investigate the implementation progress of IFRS for SMEs by the SMEs in Ethiopia.Therefore,the purpose of this study was to assess the implementation progress of IFRS for SMEs by the SMEs in Wolaita Sodo,Southern Ethiopia.This research used descriptive cross sectional survey approach which was based on a statistical analysis of questionnaires completed by owner managers of SMEs.The sampling rate of 10%was applied across five major sectors to come up with a sample of 67 SMEs.The findings from the study revealed that contrary to Accounting and Auditing Board of Ethiopia(AABE’s)IFRS implementation road map,majority of the SMEs even did not have any information about financial accounting standards;the adoption of IFRS by the country and they are one of the reporting entities required to prepare general purpose financial statements.Based on these findings,the author recommends that,AABE needs to revise its road map and give attention to the IFRS for SMEs implementation campaign so as to entertain the expected advantages from the IFRS adoption.Professionals need to undertake research in different parts of the country and push the implementation through training of the concerned bodies.It is also suggested that,the concerned regulatory bodies should design and pursue strong regulation for the implementation of IFRS for the SMEs in the country.
文摘This paper aims to determine the geodesic precession in Yu's (Ω, Aab)-field the- ory[1], and to compare the result with that of the Schwarzschild orbit.
文摘A field study was conducted to investigate the effect of Aquasap, a commercially manufactured biostimulant from seaweed Kappapphycus alvarezii on some hills and foothills banana varieties namely Robusta （AAA）, Njali poovan （AB）, Red banana （AAA） and Nendran （AAB） by applying at 5% through foliar spray at the 3rd, 5th and 7th month of plantation. Both quantitative and quality data of fruits were analyzed along with vegetative growth of the plants. The seaweed biostimulant was found very effective on increasing the weight and nutritional contents of all four banana varieties tested. The highest yield was found in Robusta with 56.58% over control followed by Njali poovan, Red banana and Nendran with 19.08%, 39.35% and 11.46%, respectively. Yield of fruits per hectare of four varieties treated were 76.96, 19.23, 29.68 and 23.37 metric ton （mt）, respectively. Fruits of treated plants also showed less moisture level as compared to control with 240.61%, 62.30%, 61.68% and 37.18% more carbohydrate, 283.71%, 94.07%, 62.87% and 38.93% higher proteins and 153.02%, 47.37%, 58.73% and 31.48% higher minerals respectively as compare to control plants. Therefore, the simple practice of application of eco-friendly seaweed based biostimulant would benefit small and marginal farmers of banana.
