Accounting

Compromised quality of audit practice do have a devastating impact on the development and sustainability of an economy, as the professional accounting and auditing service is subject to adherence to professional standards and legal provisions; however literatures indicated that there exist situations in which the audit found to underserved its purpose as it was found that companies that reported an unqualified audit report demonstrated performance contradictory to the report and resulted the consecutive failure of the auditors in the recent past.(Anlop &Chandla, 2003). This has been repeatedly mentioned as the underpinning rational for examining the effectiveness of auditors' independence from different perspectives. Studies on auditors' independence and its effect of actual audit quality and users expectation gap are useful to inform regulatory bodies and the accounting profession in devising ways to enhance auditors' independence and the role in corporate governance. The purpose of this exploratory study is to review existing empirical studies on auditors independence to developed a theoretical framework that facilitate further studies in least underdeveloped audit market. The study is conducted based up on review of literatures and identified the factors that possibly influenced perceived independence of auditor. Introduction Following the accounting scandals and failure of large companies in the developed counties like Enron in the USA and others (Anlop &Chandla, 2003), the issue of auditors' independence has become the concern of regulatory bodies, investors and the accounting profession itself. It is not arguable that weak or lack of auditors' independence impairers the quality of the audit profession and diminishes the public trust on auditor's assurance. The professional code of conduct at international and local levels as well as the commercial codes that govern the business and economic endeavors stated that professional accountants must be competent and independent to undertake an audit and assurance services. Independence takes the central place in audit profession as lack of independence is interpreted as " […. ] the auditor is hardly likely to report breach of the contract between principals (shareholders and lenders) and agents (managers) " (Fearnley and Page, 1994, p. 7; as cited on Roger and George, 2001). Further, weaken independence of external auditor is a serious challenge for the government bodies that make tax liability assessment and regulatory duties on the basis of audited financial reports. In general the purpose of external auditors in society is to give reasonable assurance on fairnes the truthfulness of financial statements. As stated by Lavin (1977:237), in order to perform their role, it is essential that, auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information. The concept of independence is very important in enhancing the contributions of the audit profession to the sustainable development of the overall economy and the issue has becoming a discourse of academics, professional and regulators in developed and emerging economies, studies addressing the issue in Ethiopian and other least developing countries audit market context are scantly available. Unlike studies in developed countries, few of the previous studies in developing countries were not motivated by notable failure of companies and audit firm scandals, but they indicated that there is a frequent appeal of major financial statement users such as taxing authorities and banks that are in a difficult situation of accepting audited financial reports as a credible and dependable for financial and economic decisions. In this regard Delu (2007) who studied audit expectation gap in Ethiopia found that there was agreement between auditors and users of financial statements that the auditor must act independently; however, both also expressed their doubts on the practical applicability of independence. The underdevelopment in the audit infrastructure was also mentioned by police makers at Ministry of trade and Industry among the possible challenges speeding up investment and economic development in Ethiopia (MOI, 2005). The current momentum to establish publicly owned companies in Ethiopia is also considered as the need for examining auditors' independence. However, there is no publicly known corporate failure and audit scandal in Ethiopia, the possible lack of independence may bring it into existence to hamper the ongoing private sector development and economic growth that has

The senior essay on the risk management practice &performance was conducted on Commercial Bank of Ethiopia on nekemte branch
The risk management practice and performance have good risk management. The researcher stated the background of the study, statement of the problem, both general &specific objectives, hypothesis, & significance of the study. To conduct the research, the researcher employed primary and secondary data source. By using primary data through questionnaire on risk management practice and performance, the data collected was analyzed using percentage and presented in tabular form based on identifiable problems. 
To transform the connected date in to simple understanding form the researcher should present the data with different tables, and then analysis and interpretation should be made based on findings the researcher was give conclusion and recommendation
The findings of the study indicated that risk mgt practice has a positive impact on the organizational performance and it helps to increase the country’s economic growth.
The respondents responded that even risk mgt practice play a great role for organizational performance of CBE Dire Dawa branch, there is also to solve the problem that hindered the contribution of the bank to economic development of the country.

Purpose: The objective of this study was to assess selected serum electrolytes imbalance and associated factors in diabetic patients attending their follow up appointments in Jimma University Medical Center (JUMC) from February 1 to April 1, 2019. Patients and methods: A cross sectional study design was used to assess the selected serum electrolytes in diabetic patients attending their follow up appointments at Jimma University Medical Center (JUMC) chronic illness clinic. A convenience sampling technique was used to include 279 diabetic patients in the study and an interviewer based questionnaire was used to include all necessary data from each diabetic patient. Five milliliters of blood were collected from each subject and processed and analyzed for blood glucose and serum electrolyte determination by ABX Pentra400 and Humalyte plus5 ion-selective electrode (ISE) system clinical chemistry analyzers. Pearson’s correlation coefficient model and multivariate logistic regression were ...

The demanding growth in wireless communications finish in spectrum insufficiency. Since the spectrum is a Prohibit spectrum the usage is hold up. The most sufficient potential decision is the practice of psychological Cognitive Radio. A psychological Cognitive Radio network along sender, receiver and intermediate devices as relays is evaluated. The channel is engraved with noise troubles, path loss and variance. The Establishment is outlined along one sender and one primary receiver, enclosed them 5 secondary and 2 operating users. The signals from these ways square measure rest measurable and figure out to draw the active signal with good signal to noise magnitude relation (SNR). To rise the channel capability and quality, we've gotten out of varied diversity techniques that decrease downside of channel will be discarded. Evident of this, we have a habit to focusing increasing the system execution along varied diversity techniques and ideal weight adaptation idea.

The vehicular ad-hoc networks (VANETs) contain picking up significant consideration as for the examination network because of their expanding significance for structure a keen transportation framework. The qualities of VANETs, for example, high portability, organize apportioning, discontinuous availability, and deterrents in city situations, make directing a difficult errand. Because of these attributes of VANETs, the exhibition of directing protocols is corrupted. The position-based directing is viewed as the main significant move toward in VANETs. In this paper, it projected a short survey of the majority significant position support unicast routing protocols intended for the vehicle-to-vehicle interchanges in the city condition. It furnishes them among their working highlights for trading data between the vehicular hubs. Further, it portrays their advantages and disadvantages. This investigation likewise gives an examination of the vehicle-to-vehicle correspondence support direct...

A case report of a left sided IVC with hemiazygos continuation and retro aortic right renal vein in a 45 year old female is described here with discussion of embryogenesis of this anomaly and its clinical importance. The anomaly was first observed on computer tomographic images performed for a different purpose. Doppler ultrasound done afterwards then showed absence of hepatic segment of the IVC and a retro aortic right renal vein. As far as our search is concerned this is the first report of its kind in Ethiopia.