Magister Artium (Development Studies) - MA(DVS) / Die doel van die navorsingsprojek is om die gesondheidsvoorsiening en -benutting van In klein landelike gemeenskap te ondersoek. Dit is egter nie moontlik om na die gesondheidsituasie van die inwoners in isolasie te kyk en terselfdertyd In volledige beeld van die gesondheid van die inwoners te kry nie. Die gesondheid van die individu, en die gemeenskap in die breë, is onlosmaaklik gekoppel aan die algemene welstand van die individu en die gemeenskap (Botha; 1984:2; Wilson & Ramphele; 1989:292). Van die siektes wat deur die armes ondervind word, kan direk of indirek na hul ekonomies-maatskaplike omstandighede teruggevoerword. Die armoede-verskynsels kan dus nie gekompartementaliseer word nie, maar daar moet noodwendig na die globale lewensopset van die teikengroep gekyk word as een aspek van die totale probleem uitgelig en bestudeer wil word. wilson en Ramphele (1989:4) het vier redes uitgesonder waarom In studie van die armoede-vraagstuk belangrik is: * die skade wat armoede aan die individu rig; * die negatiewe ekonomiese impak wat armoede op die individu het; * armoede is die manifestasie van groot ongelykhede, en * armoede is In simptoom van In dieperliggende probleem.

The growth performance of the South African economy over the past two and a half decades has been disappointing. The economy has not reached the high growth rates of the 1960s, which is desperately needed to alleviate poverty in the country. While the sources of growth have been a subject of much debate, recently the notion that the Real Exchange Rate (RER) level of a country matters for growth has attracted attention. While it is generally expected that the value of the currency should not remain constant and that the exchange rate fluctuates over time, in the long-term, it is expected to converge to an equilibrium level South Africa follows an inflation targeting framework and a free floating exchange rate regime. The exchange rate has been highly volatile since the abolishment of the dual exchange rate system in 1995. This implies that there were periods of overvaluation and undervaluation from the equilibrium level; in other words the rand experienced times of misalignment. In the event of misalignments, the RER is moved to levels which make it difficult for an economy to sustain international competitiveness over the long-run, and this is harmful to growth rates in the economy. This is especially true for countries, such as South Africa, which is heavily dependent on exports. The RER is therefore very powerful and has been argued to be the cause of loss of competitiveness and growth slowdowns. This study investigates this notion for South Africa. The main aim of this study is therefore to investigate the effects of RER misalignment on economic growth in South Africa. This implies that the study aims to determine the level of RER equilibrium, the misalignment in the real value of the rand, and how this misalignment has affected economic growth in the country. The Behavioural Equilibrium Exchange Rate (BEER) approach is followed to determine the Equilibrium Exchange Rate (EER), which allows for the use of fundamental macroeconomic variables to determine the real equilibrium level of the rand. Identified fundamental variables, which are the main drivers of the current RER in South Africa, include GDP per capita, trade openness, terms of trade, gross fixed capital formation and the real interest rate differential. A Vector Error-Correction Mechanism (VECM) is used in the estimation of the Real Equilibrium Exchange Rate (REER). Misalignment is calculated as the difference between the actual and the equilibrium real exchange rate. It is found that during the period under investigation (1985 to 2011) there have been substantial misalignments in the RER of the rand, though the currency was mostly overvalued. It is also shown that the rand does revert to its equilibrium level over time. The least square method is used to determine the effect of this RER misalignment on economic growth. Additional variables such as the initial level of GDP per capita, trade openness, terms of trade as well as gross fixed capital formation, are included in the growth specification. Trade reforms emphasise the importance of export-led growth in a commodity-rich economy, such as South Africa. The results indicate that the RER misalignment has a positive coefficient; this implies that a misalignment in the rand has not necessarily been harmful to economic growth. Therefore, it can be concluded that in the case of South Africa, misalignment is generally stimulating growth, but more so when the currency is undervalued. The results therefore show that the RER should be kept at competitive levels in order to boost economic growth in the country. The results also show support for the strategy of export-led growth in South Africa. / Thesis (MCom (Economics))--North-West University, Potchefstroom Campus, 2013.

The growth performance of the South African economy over the past two and a half decades has been disappointing. The economy has not reached the high growth rates of the 1960s, which is desperately needed to alleviate poverty in the country. While the sources of growth have been a subject of much debate, recently the notion that the Real Exchange Rate (RER) level of a country matters for growth has attracted attention. While it is generally expected that the value of the currency should not remain constant and that the exchange rate fluctuates over time, in the long-term, it is expected to converge to an equilibrium level South Africa follows an inflation targeting framework and a free floating exchange rate regime. The exchange rate has been highly volatile since the abolishment of the dual exchange rate system in 1995. This implies that there were periods of overvaluation and undervaluation from the equilibrium level; in other words the rand experienced times of misalignment. In the event of misalignments, the RER is moved to levels which make it difficult for an economy to sustain international competitiveness over the long-run, and this is harmful to growth rates in the economy. This is especially true for countries, such as South Africa, which is heavily dependent on exports. The RER is therefore very powerful and has been argued to be the cause of loss of competitiveness and growth slowdowns. This study investigates this notion for South Africa. The main aim of this study is therefore to investigate the effects of RER misalignment on economic growth in South Africa. This implies that the study aims to determine the level of RER equilibrium, the misalignment in the real value of the rand, and how this misalignment has affected economic growth in the country. The Behavioural Equilibrium Exchange Rate (BEER) approach is followed to determine the Equilibrium Exchange Rate (EER), which allows for the use of fundamental macroeconomic variables to determine the real equilibrium level of the rand. Identified fundamental variables, which are the main drivers of the current RER in South Africa, include GDP per capita, trade openness, terms of trade, gross fixed capital formation and the real interest rate differential. A Vector Error-Correction Mechanism (VECM) is used in the estimation of the Real Equilibrium Exchange Rate (REER). Misalignment is calculated as the difference between the actual and the equilibrium real exchange rate. It is found that during the period under investigation (1985 to 2011) there have been substantial misalignments in the RER of the rand, though the currency was mostly overvalued. It is also shown that the rand does revert to its equilibrium level over time. The least square method is used to determine the effect of this RER misalignment on economic growth. Additional variables such as the initial level of GDP per capita, trade openness, terms of trade as well as gross fixed capital formation, are included in the growth specification. Trade reforms emphasise the importance of export-led growth in a commodity-rich economy, such as South Africa. The results indicate that the RER misalignment has a positive coefficient; this implies that a misalignment in the rand has not necessarily been harmful to economic growth. Therefore, it can be concluded that in the case of South Africa, misalignment is generally stimulating growth, but more so when the currency is undervalued. The results therefore show that the RER should be kept at competitive levels in order to boost economic growth in the country. The results also show support for the strategy of export-led growth in South Africa. / Thesis (MCom (Economics))--North-West University, Potchefstroom Campus, 2013.

Mining contributes significantly to the economic development of South Africa, contributes to pollution and other negative environmental impacts. Section 24 of the Constitution of the Republic of South Africa, 1996 (Constitution) places a duty on government to, amongst others adopt legislative measures to protect the environment, prevent pollution and degradation, and secure sustainable development, while promoting justifiable economic and social development. Government responded with the introduction of new acts or the amendment of existing acts most of which require an authorisation process as a “command and control” tool to enforce environmental governance within the mining sector. The abovementioned legislative development will be discussed from a historical perspective up to the current developments. The research aims to attempt to align the authorisation process pertaining to mining. The mining life cycle will be illustrated and the authorisation requirements for each of the mining life cycle processes will be discussed alongside its challenges such as fragmentation, lack of capacity in government sectors, lack of communication and cooperative governance within government. The lack of focus within the authorisation requirements will be deliberated. To avoid the negative consequences of the current authorisation processes such as duplication, unnecessary time delays and the stifling of economic growth, an investigation into how the various fragmented authorisation processes can be aligned into a single streamlined authorisation process which will contribute to the sustainable development within South Africa will be made. / MPhil (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2013

Mining contributes significantly to the economic development of South Africa, contributes to pollution and other negative environmental impacts. Section 24 of the Constitution of the Republic of South Africa, 1996 (Constitution) places a duty on government to, amongst others adopt legislative measures to protect the environment, prevent pollution and degradation, and secure sustainable development, while promoting justifiable economic and social development. Government responded with the introduction of new acts or the amendment of existing acts most of which require an authorisation process as a “command and control” tool to enforce environmental governance within the mining sector. The abovementioned legislative development will be discussed from a historical perspective up to the current developments. The research aims to attempt to align the authorisation process pertaining to mining. The mining life cycle will be illustrated and the authorisation requirements for each of the mining life cycle processes will be discussed alongside its challenges such as fragmentation, lack of capacity in government sectors, lack of communication and cooperative governance within government. The lack of focus within the authorisation requirements will be deliberated. To avoid the negative consequences of the current authorisation processes such as duplication, unnecessary time delays and the stifling of economic growth, an investigation into how the various fragmented authorisation processes can be aligned into a single streamlined authorisation process which will contribute to the sustainable development within South Africa will be made. / MPhil (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2013

The study investigated the impact of remittances on financial development in Africa using the dynamic generalised methods of moments (GMM) and other panel data analysis methods with data from 2003 to 2015. Using the same econometric estimation methods, the study also explored the influence of the complementarity between remittances and economic growth on financial development in Africa. Literature on the relationship between remittances and financial development is mixed, inconclusive and indecisive. The desire to contribute towards literature on the influence of remittances on financial development in the African context prompted this study. In Africa, personal remittances had an insignificant positive impact on financial development across all the econometric estimation approaches in all the four models, in line with some empirical studies on the subject matter. African countries are urged therefore to avoid wasting their time developing and implementing remittances, foreign aid and human capital development enhancement policies as a way of spearheading financial development. Using both broad money (as % of GDP) and domestic private credit ratio as measures of financial development, the interaction between remittances and economic growth was found to have a non-significant negative effect on financial development in Africa. The policy implication is that Africa needs to avoid over relying on economic growth as a channel through which financial development can happen / Die studie het die impak van betalings op finansiële ontwikkeling in Afrika ondersoek – deur middel van die dinamiese veralgemeende momentemetode (GMM) en ander metodes van paneeldata-ontleding, met data van 2003 tot 2015. Dieselfde ekonometriese beramingsmetodes is ook ingespan om die invloed van die komplementariteite tussen betalings en ekonomiese groei op finansiële ontwikkeling in Afrika te ondersoek. Die literatuur oor die verwantskap tussen betalings en finansiële ontwikkeling is gemeng, onoortuigend en vaag. Die begeerte om tot die literatuur oor die invloed van betalings op finansiële ontwikkeling in die Afrika-konteks by te dra, het tot hierdie studie aanleiding gegee. In Afrika het persoonlike betalings ʼn onbeduidende positiewe impak op finansiële ontwikkeling in al die benaderings tot ekonometriese beraming in al vier modelle gehad, wat strook met sommige empiriese studies oor die onderwerp. Afrika-lande word dus gemaan om nie hul tyd te mors met die ontwikkeling en implementering van betalings en buitelandse hulp en beleide om mensekapitaalontwikkeling te verbeter as ʼn manier om finansiële ontwikkeling te lei nie. Daar is bevind dat sowel breë geldvoorraad (as ʼn persentasie van BBP) en die binnelandse private kredietverhouding as maatstawwe van finansiële ontwikkeling, die wisselwerking tussen betalings, en ekonomiese groei ʼn nie-beduidende negatiewe uitwerking op finansiële ontwikkeling in Afrika het. Die beleidsimplikasie is dat Afrika moet waak teen oorafhanklikheid van ekonomiese groei as ʼn kanaal waardeur finansiële ontwikkeling kan plaasvind. / Ucwaningo beluphenya umthelela wezimali ezibhadalwayo mayelana nokuthuthukiswa komkhakha wezezimali e-Afrika ngokusebenzisa izindlela ezifanayo zezikhathi (GMM) kanye nezinye izindlela zokuhlaziywa idatha yephaneli ngokusebenzisa idatha yonyaka ka 2003 ukufikela ku 2015. Ngokusebenzisa izindlela ezifanayo zohlelo lokulinganisa isimo somnotho (econometric estimation), ucwaningo futhi luye lwahlola umthelela wousebenzisana okuphakathi kwezimali ezibhadalwayo kanye nokuhluma komnotho mayelana nokuthuthukiswa ngezimali e-Afrika. Umbhalo wobuciko mayelana nobudlelwano phakathi kwezimali ezibhadalwayo kanye nokuthuthukiswa kwezinhlaka zezimali uxutshwe ndawonye, awunaso isiphetho futhi awukwazi ukuthatha izinqumo. Isidingo sokufaka igalelo embhalweni wobuciko mayelana nomthelela wezimali ezibhadalwayo kwihlelo lokuthuthukiswa kwezimali ngaphansi kwesizinda sase-Afrika, ykho okuphembelele ukuthi kube nalolu cwaningo. E-Afrika, izimali ezibhadalwa abantu ziye zaba nomthelela omuhle kwintuthuko yezimali kuzo zonke izindlela zokulinganisa izinga lentuthuko yezomnotho kuwo wonke amamodeli amane, ngokuhambisana nezinye izifundo zocwaningo oluphathekayo lwalesi sifundo. Ngalokho-ke amazwe ase-Afrika ayanxenxwa ukuthi agweme ukumosha isikhathi sawo athuthukisana futhi asebenzisa uhlelo lokuthumela izimali futhi agweme ukuqinisa imigomo yoncedo oluvela emazweni angaphandle kanye nokuthuthukisa abantu ngokwamakhono omsebenzi, njengento yokuhlahla indlela yohlelo lokuthuthukiswa kwezimali. Ukusethenziswa kokubili imali ebanzi (njengephesenti le-GDP) kanye njengesilinganiso sesikweletu, phecelezi-domestic private credit ratio sisebenza njengesilinganiso sezinga lokutthuthuka ngokwezimali, ukusebenzisana phakathi kwezimali ezibhadalwayo kanye nokuhluma komnotho kutholakele ukuthi kube nomthelela ongabalulekile omubi phezu kwezinga lentuthuko yezimali e-Afrika. Ngokomgomo lokhu kuchaza ukuthi i-Afrika idinga ukuthi igweme ukwencika kakhulu ukusebenzisa uhlelo lokuthuthukiswa komnotho njengomgudu lapho kungathuthukiswa komnotho. / Financial Accounting / M. Com. (Business Management)

Summaries in English, Afrikaans and Zulu / Various studies on international capital flows have established the deterministic role of local financial markets on the attractiveness of countries to inflow of foreign direct investment. The current study investigated the impact of FDI inflows on the financial sector development of countries in the Middle East and North Africa region for the period 2003 to 2016. Various panel data analysis methods were employed. These approaches included fixed effects, random effects, pooled OLS, FMOLS and the dynamic GMM. In addition, pre-estimation tests, diagnostic tests which included panel unit root and co-integration tests and robustness tests were conducted. Using both financial development proxies, broad money as a ratio of GDP (model 1) and domestic credit to the private sector (model 2), the study found that the lag in financial development had a significant positive effect on financial development. In model 1 under fixed effects, random effects and pooled OLS, FDI had a significant negative effect on financial development. In contrast, model 2 showed a significant positive relationship running from FDI to financial development under the pooled OLS method. The interaction between FDI and economic growth was found to have a significant negative influence on financial development in models 1 and 2 under the pooled OLS method. This finding indicates that economic growth had a deleterious effect on the impact of FDI on financial development in the MENA region. In the light of these results, policy makers in the MENA region countries should be urged to avoid undue reliance on FDI in their efforts to develop their financial sectors. Furthermore, the MENA region nations are urged to avoid implementing economic growth enhancement policies as a way of trying to improve financial development, directly or indirectly, as the effort has been shown to achieve the opposite effect. / Verskeie studies wêreldwyd oor die vloei van internasionale kapitaal is dit eens dat aantreklike plaaslike finansiële markte direkte buitelandse beleggings (DBB) na lande laat stroom. Hierdie studie het die uitwerking van DBB in die tydperk 2003 tot 2016 op die finansiële sektore van lande in die Midde Oosterse en Noord-Afrikaanse (MONA) streek ondersoek. Verskeie paneeldataontledingsmetodes is gevolg, waaronder vaste en ewekansige effekte, saamgevoegde, gewone kleinstekwadratemetode (GKK), volgewysigde kleinstekwadratemetode (VGKK) en die dinamiese, veralgemeende metode van momente (VMM). Afgesien hiervan is voorberamings- en diagnostiese toetse, waaronder paneeleenheidswortel-, koïntegrasie- en robuustheidstoetse, toegepas. Op grond van sowel volmagte vir finansiële ontwikkeling, breë geld – as ʼn verhouding van die BBP (model 1) – as binnelandse krediet aan die privaat sektor (model 2), is bevind dat die vertraging in finansiële ontwikkeling ʼn opmerklik positiewe effek op finansiële ontwikkeling uitgeoefen het. In model 1, onder vaste effekte, ewekansige effekte en saamgevoegde GKK, het DBB ʼn opmerklik negatiewe effek op finansiële ontwikkeling gehad. Model 2, daarenteen, het onder die saamgevoegde GKK-metode op ʼn opmerklik positiewe verband tussen DBB en finansiële ontwikkeling gedui. Daar is in model 1 en 2 onder die saamgevoegde GKK bevind dat die wisselwerking tussen DBB en ekonomiese groei ʼn opmerklik negatiewe effek op finansiële ontwikkeling gehad het. Hierdie bevinding is ʼn aanduiding daarvan ekonomiese groei ʼn nadelige effek op die uitwerking van DBB op finansiële ontwikkeling in die MENA-streek gehad het. In die lig hiervan moet die beleidsmakers van lande in die MONA-streek teen oormatige steun op DBB om hulle finansiële sektore te laat ontwikkel, gemaan word. Hierbenewens moet lande in die MONAstreek teen beleide vir ekonomiese groei as ʼn manier om finansiële ontwikkeling regstreeks of onregstreeks aan te wakker, gewaarsku word omdat dit die teenoorgestelde uitwerking sal hê. / Izifundo zocwaningo ezahlukahlukene ekuthunyelweni kwezimali sezisungule indima yezimpawu ezikhombisayo zokuthunyelwa kwezimali ezimakethe zasemakhaya mayelana nekhono lamazwe lokuheha ukutshalwa kwezimali okuqondile. Ucwaningo lwamanje luye lwaphenya umthintela wokungena kwezimali ngohlelo lokutshalwa kwezimali ngaphandle, phecelezi FDI mayelana nokuthuthukiswa komkhakha wezezimali emazweni asesiyingini esiseMpumalanga eMaphakathi (Middle East) kanye kanye nase-Afrika eseNyakatho (North Africa (MENA), ukusukela onyakeni ka 2003 ukufika ku 2016. Izindlela ezahlukahlukene zokuhlaziya ipanel data analysis ziye zasetshenziswa. Lezi zindlela ziye zaxuba imiphumela enqunyelwe isikhathi, imiphumela enganqunyelwanga isikhathi, uhlelo lwe pooled OLS, lwe FMOLS kanye nohlelo oluguquguqukayo lwe GMM. Ngaphezu kwalokho, izinhlelo zokuhlolwa phecelezi, pre-estimation tests kanye ne diagnostic tests, lokhu okuyizinhlelo ezixuba amayunidi ephaneli panel unit root kanye nohlelo lwe cointegration tests kanye nohlelo lwe robustness tests, nazo ziye zaxutshwa phakathi. Ngokusebenzisa zombili izinhlelo zokuthuthukiswa kwezinhlelo zezimal, imali ebanzi – njengesilinganiso semodeli 1 yeGDP – kanye nesikweletu sasekhaya esinikezwa imikhakha yamabhizinisi angasese asekhaya (imodeli 2), ucwaningo luthole ukuthi ukubambezeleka kwesikhathi sokuthuthukiswa kwezinhlelo zezimali kuye kwaba nomthelela omuhle kakhulu ekuthuthukisweni kwezimali. Kumodeli 1, ngaphansi kohlelo lwemiphumela enqunyelwe isikhathi, kwemiphumela enganqunyelwanga iskhathi kanye nasohlelweni lwe pooled OLS, uhlelo lwe FDI luye lwaba nomthelela omubi kakhulu kwezokuthuthukiswa kwezimali. Okuphikisana nalokho, imodeli 2 iye yakhombisa ubudlelwano obuhle kakhulu, ukuqala ohlelweni lokutshalwa kwezimali emazweni angaphandle (FDI) ukufika ohlelweni lwezokuthuthukiswa kwezinhlelo zezimali, ngaphansi kohlelo lwe pooled OLS. Ukuhlangana phakathi kohlelo lwe FDI kanye nokuhluma komnotho kutholakele ukuthi luye lwaba nomthelela omubi kakhulu ekuthuthukisweni kwezinhlelo zezimali, kumamodeli 1 nemodeli 2, ngaphansi kohlelo lwe pooled OLS. Lolu lwazi olutholakele lukhombisa ukuthi ukuhluma komnotho kuye kwaba nomthelela oyingozi kakhulu ohlelweni lwe FDI mayelana nokuthuthukiswa kwezimali esiyingini seMENA. Uma kubhekwa le miphumela, abenzi bemigomo emazweni asesiyingini seMENA kufanele bacelwe ukuba bagweme ukwencika ngendlela engenasidingo ohlelweni lwe FDI kwimizamo yabo yokuthuthukisa imikhakha yezimali. Ngaphezu kwalokho, amazwe asesiyingini saseMENA ayacelwa ukuba agweme ukusetshenziswa kwemigomo eqinisa ukuthuthukiswa komnotho njengendlela yokuzama ukuthuthukisa izinhlelo zezimali, ngendlela eqondile nangendlela engaqondile, njengoba umzamo sewukhonjiswe ukuze kuphunyelelwe imiphumela engaqondiwe. / Business Management / M. Com. (Business Management : Finance)

Summaries in English, Afrikaans and Southern Sotho / The aim of this study was to assess the suitability of International Financial Reporting Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining the key factors that would influence IFRS adoption in the context of Ethiopia, namely economic growth, economic openness, capital market development, level of accounting education as well as legal systems and government policies. The study used a mixed-method approach, which involved a survey and content analysis. While the survey was the primary research approach in this study, the secondary data analysis was used to obtain additional evidence to corroborate the information gathered through the survey. Descriptive statistics was used to analyse and interpret the data. The study results show that the aforementioned factors examined were not conducive to adopting IFRS, and thus IFRS was not regarded as suitable in Ethiopia at the time of this study. The study also revealed an absence of a single set of accounting standards in Ethiopia. / Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer. Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding, asook regstelsels en regeringsbeleide. Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die lig gebring. / Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso. Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia. / Financial Accounting / M. Phil. (Accounting Sciences)