http://ir.bdu.edu.et:80 The BDU IR system captures, stores, indexes, preserves, and distributes digital research material. Wed, 09 Sep 2026 01:26:40 GMT 2026-09-09T01:26:40Z http://ir.bdu.edu.et/handle/123456789/17337 A Thesis Submitted In Partial Fulfillment of The Requirement Of Masters Degree In Accounting And Auditing Mengistu, Tigist The purpose of this study is to investigate factors affecting tax audit effectiveness in Amhara region tax auditors. The study aims to examine the statistical significance between factors and tax audit effectiveness. The study adopted quantitative method of research to test a series research hypothesis. Specifically, the study used survey of questionnaire of revenue authority tax auditors’ response. Simple random sampling technique was employed based on nature of the target population. Then, tax auditors were selected based on simple random sampling and lottery method respectively. Consequently, the study selected a sample of 79 with the total of 162 target population. Data was then analyzed on quantitative basis using Pearson's correlation, multiple regression analysis and descriptive statistics. Based on the findings of the analysis is strongly significant positive relationship among Organizational setting, top management support, auditee attribute, organizational independence and tax audit effectiveness. Hence auditee attribute, organizational independence, organizational setting, and top management support play significant role on the improvement of tax audit effectiveness, Amhara National Regional State Revenue Authority should be focused on that predictor. Mon, 01 Jan 2018 00:00:00 GMT http://ir.bdu.edu.et/handle/123456789/17337 2018-01-01T00:00:00Z http://ir.bdu.edu.et/handle/123456789/17336 Effects of Blended Learning on Undergraduate Students’ Conceptual Understanding, Engagement, and Epistemological Beliefs in Learning Chemical Bonding and Molecular Geometry Concepts: The Case of Bashir Dar University, Ethiopia Woretaw, Atinaf The main purpose of this study was to examine the effects of Blended learning (BL) on undergraduate students' Conceptual Understanding (CU), engagement (SE), and epistemological beliefs (EBs) in learning Chemical Bonding and Molecular Geometry (CBMG) concepts. To achieve this goal, a mixed research approach was employed. For the quantitative approach, a pretest-posttest non-equivalent control group quasi-experimental design was employed. For the qualitative phase, a phenomenological design was used. The study was conducted at Bahir Dar University in the Amhara National Regional State of Ethiopia. A total of 86 undergraduate students (Male = 59 and Female = 27) participated, with the intervention group (IG; n = 42) taught via the BL approach and the comparison group (CG; n = 44) taught via the Conventional Teaching Method (CTM). A total of nine participants, six from IG and 3 students from CG, participated in the semi-structured interviews. The Three-tier Conceptual Understanding Diagnostic Test (TTCUDT), Student Engagement Scale (SES), and Colorado Learning Assessment and Science Survey (Class-Chem) were administered to both groups as pretest and posttest. Moreover, semi-structured interview questions were administered regarding CU, SE, and EBs after the treatment. The study employed quantitative and qualitative data. Quantitative data were analyzed using IBM SPSS Statistics version 26 and were examined using descriptive and inferential statistics, while qualitative data were analyzed thematically. Findings from both approaches indicated that students who engaged with the BL approach demonstrated greater CU, SE, and more sophisticated EBs than their peers who experienced CTM while learning CBMG concepts. Furthermore, the findings revealed that the BL approach significantly reduced students' MCs and enhanced their confidence. However, no statistically significant gender differences were observed in CU, SE, and EBs within either the intervention or comparison groups. The BL approach has been shown to substantially enhance students‘ CU, SE, and EBs regarding scientific knowledge acquisition. Furthermore, the findings of this study revealed that, within the BL environment, students‘ CU was significantly correlated with their engagement and EBs; moreover, increased SE contributed to the development of more sophisticated EBs. Although the implementation of BL has a significant positive effect on students' CU, SE, and EBs related to knowledge, various challenges were encountered in the learning environment due to technological, pedagogical, student-related, and institutional factors. Adopting carefully designed iii BL approaches enables educational institutions to improve teaching effectiveness and SE, while contributing to the growing evidence on the pedagogical impact of BL in Science, Technology, Engineering, and Mathematics (STEM) education. Drawing on these findings, further implications for practice and recommendations for future research are advanced Sat, 01 Aug 2026 00:00:00 GMT http://ir.bdu.edu.et/handle/123456789/17336 2026-08-01T00:00:00Z http://ir.bdu.edu.et/handle/123456789/17335 A Comparative Analysis of A Three-Stage Cmos Op-Amp and A Two-Stage Cmos Op-Amp With Current Buffer Tadesse, Baye Over the past decades CMOS technology has been continuously scaling and resulted in sustained improvement in transistor speeds. However, achieving higher DC open-loop gain from the op-amps became challenging. Also, the transistor threshold voltages did not decrease at the same rate as the supply voltage. This thesis work presents a detailed comparative study on the DC open loop gain and voltage swing from two different CMOS topologies: A three-stage CMOS op-amp and a two-stage CMOS op amp with current buffer circuit. We have designed, simulated, and analyzed the two circuit topologies using industry standard Cadence OrCAD and Allegro SPB v17.4 software. The three-stage CMOS op-amp exhibited 156.55 dB, 428.67 MHz, and 670 as DC gain, GBW, and PM respectively. Whereas, the two-stage CMOS op-amp with current buffer circuit show 133.33 dB, 6.87 MHz, and 73.60 results of DC gain, GBW, and PM Mon, 29 Jun 2026 00:00:00 GMT http://ir.bdu.edu.et/handle/123456789/17335 2026-06-29T00:00:00Z http://ir.bdu.edu.et/handle/123456789/17334 THE REGULATORY FRAMWORK FOR COMMERCIAL BROKERS IN ETHIOPIA: AN ASSESSMENT OF ADEQUACY AND ENFORCEMENT IN BAHIR DAR CITY Sisay, Dagim This research looks at the rules governing commercial brokers (commonly known as dellalas) in Ethiopia, with a specific focus on Bahir Dar City. Brokers are important because they help people buy and sell goods and services, but if they are not controlled, they can cause problems in the market. The study aimed to find out if the current Ethiopian laws for brokers are adequate enough and if the government is actually making sure people follow them. The study employs a qualitative legal research approach combining doctrinal and non doctrinal forms legal research. Data were collected through semi-structured interviews, field observation, and document analysis, and examined using thematic and analytical methods to assess the gap between formal regulation and brokerage practice. The findings show a big gap between what the law says and what actually happens. Even though the law requires brokers to have a license, brokers in Bahir Dar work illegally without having it. The research found that the government and the police often ignore these unlicensed brokers, allowing them to operate openly. This lack of control leads to problems like brokers unfairly increasing prices, tricking customers, and avoiding taxes. The study concludes that the current system is not working well. To fix this, it recommends that the government create one clear, modern law for all brokers. It also suggests that brokers should have to meet professional standards and receive training before getting a license. Finally, it calls on the police and trade bureaus to be more active in stopping illegal brokerage activities to protect consumers and the economy Thu, 01 Jan 2026 00:00:00 GMT http://ir.bdu.edu.et/handle/123456789/17334 2026-01-01T00:00:00Z