St. Mary's University Institutional Repository: Browsing DSpace

(Internet banking, prospects, challenges, Technology) 1

(the case of federal government), 1

-Internal Audit, Internal Audit Effectiveness and Attributes of internal audit effectiveness. 1

Access to finance, inadequate finance 1

Access to finance, Technological product and process, Innovation, Firm growth. 1

Access to Finance; Availability of finance; Sources of Finance; SMEs, 1

Access to Formal Credit, Small Landholders, peasant association, logit regression 1

Accountability 1

Accounting Education 1

Accounting Information Quality, Delone and McLean information systems success model, Information Quality, System Quality, Service Quality, 1

Accounting Practice, Large and Medium Scale Enterprise, Addis Ababa 1

Accounting Practices 1

ACCOUNTING SYSTEM IN PUBLIC ENTERPRISES 1

accounting system, foreign charities, NGOs, complaisance, ChSA, Donor. 1

accounting system, information system, computerized accounting information system, IT infrastructure. 1

ACCOUNTING TREATMENT OF FIXED ASSETS 1

Accounting, Information, Accounting Information System and Decision Making. 1

Activity based costing, Cost Allocation System, Traditional costing method 1

ADDIS ABABA CITY ADMINISTRATION 1

Addis credit and saving institutions 1

Addis Credit and Saving S.C 1

Addis Ketema Sub City Tax revenues, Tax payer’s awareness 1

Adequacy of staffing 1

Adherence, Compliance Grant 1

adopted increasingly around the globe. The goals of the IFRS is to develop, 1

adopting IFRS 1

Adoption 1

Adoption and Ethiopia 1

Adoption of IPSAS, Benefit, Opportunities, Accountability and Transparency 1

Adoption, challenge, Ethiopia, importance 1

Adoption, challenges, International Financial Reporting Standards 1

Adoption, International Financial Reporting Standards 2

Adoption, International Financial Reporting Standards, Ethiopia 1

Adoption, International Financial Reporting Standards, Ethiopia, manufacturing companies. 1

African Union, IPSAS implementation 1

Agricultural Economics 1

Agricultural Transformation Agency (ATA), Internal Audit Effectiveness, 1

Air transport, Economic growth, GDP, Ethiopian Airlines 1

Amanah: Trust, with associated meanings of responsibility, truthfulness and sincerity. As an important secondary meaning, the term also identifies a contract where one party keeps another‟s funds. This is in fact the most widely understood and used application of the term, and has a long history of use in Islamic commercial law. Now a days HSBC has maintained Amanah bank accounts. FFIB: Full fledged Islamic banks Ijara: Ijara is a kind of lease; it allows the bank to earn profits by charging rentals on the assets leased to the customer. Ijara wa Iqtinah extends the concept to a hire purchase agreement. Murabaha: Purchase and resale. Instead of lending out money, the capital provider purchases the desire commodity from a third party and resells it at a prearranged higher price to the capital user. By paying this higher price over installments, the capital user has successfully obtained credit without paying interest. Musharaka: profit and loss sharing. It is a partnership where profits are shared as per as agreed ratio whereas the losses are shared in proportion to the investment of each partner. Quran: The Holy book of Muslims revealed on prophet Muhammad. Riba: Interest, Usury. The legal concept extends beyond just interest but in simple terms Riba covers any return of money on money-whether the interest is fixed or floating, simple or compounded, and at whatever the rate. Riba is strictly prohibited in Islam. xi Sha’riah: Islamic law as revealed in the Quran and through the example of Prophet Muhammad. A Shariah compliant product meets the requirements of Islamic law. A Shariah board is the committee of Islamic scholars available to an Islamic financial institution for guidance and supervision in the development of shariah compliant products. Shariah advisor: An independent professional, usually a classically trained Islamic legalscholar that advises an Islamic bank on the compliance of its products and services with the sha‟riah, or Islamic law. While some Islamic banks consult individual Sha‟riah advisor, most establish a committee of Shariah advisors. Sha’riah Compliant: An act or activity that complies with the requirements of sha‟riah or Islamic law. Takaful: Islamic insurance. Planned as charitable collective pool of funds based on the idea of mutual assistance, takaful schemes are designed to avoid the elements of traditional insurance (i.e., interest and gambling) that are challenging for Muslims. 1

an organization toaccomplish its objectives by bringing a systematic, 1

ANBASSA CITY BUS SERVICE ENTERPRISE 1

APPLICATION OF CAMPARI MODEL 1

Approved Internal Audit Charter, Internal Audit Effectiveness, Internal Audit Function, Internal Audit Independence, Internal Audit staff Competency, Management Support 1

ARADA SUB CITY 1

ARADA SUB- CITY SMALL TAX PAYERS” BRANCH OFFICE OF ERCA 1

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