The main purpose of this paper is to investigate factors that influence taxpayers to engage in tax evasion. The researcher used descriptive and explanatory research design and followed a quantitative research approach. To undertake this study, primary and secondary data has been utilized. From the target population of 4979, by using a stratified and simple random sampling technique, 370 respondents were selected. To verify the data quality, the exploratory factor analysis (EFA) was conducted for each variable measurements. After factor analysis has been done, the data were analyzed by using Pearson correlation and multiple regression analysis. The finding of the study revealed that the relationship between the study independent variables with the dependent variable was positive and statistically significant. The regression analysis also indicates that tax fairness, tax knowledge, and moral obligation significantly influence taxpayers to engage in tax evasion, and the remaining moral obligation and subjective norms were not statistically significant to influence taxpayers to engage in tax evasion.

This study aims to investigate the socioeconomic determinant factors that affect the growth of micro and small enterprises (MSEs) in North Wollo and Waghimira Zone selected towns. In this study, a cross-sectional research design with both descriptive and explanatory research design has been employed, and 303 owners of enterprises have participated. The towns were selected purposely, and the respondents were also selected by using a simple random sampling technique. The data were analyzed by using STATA v-14 and applied descriptive and binary logistic regression analysis (odds ratio). The finding of the study revealed that age of the owner, access to finance, family business background, and interest rate most likely affect the growth of the enterprises with the statistically significant level. On the contrary, entrepreneurship training, the experience of the owner, the inflation rate, and competition less likely affect the growth of the enterprises with a statistical significant level. The remaining factors such as gender of the owners, education background, business age, business type, business location, social responsibility, tax rate, and social attitude were not statistically significant to determine the growth of MSEs.

The main objective of this study is to assess determinant factors for the continuous operations of micro and small enterprises during COVID-19 pandemic. The study adopted a cross-sectional  design, with both descriptive and explanatory research design. To achieve the objectives of the study, 276 respondents were selected from 890 micro and small enterprise owners. The sample of the study was selected through proportional stratified random sampling technique from the business types (manufacturing, construction, urban agriculture, service and trade). To collect the primary data, questionnaires were dispatched to owners/operators of micro and small enterprises. The collected data were analyzed through descriptive, correlation and regression analysis techniques. The finding of the study revealed that people and administrative factors, regulatory factors, economic factors, partnerships, leadership of owner have a positive relationship to micro–small enterprise continuous operations during COVID-19 pandemic with the value of r = 0.457, 0.558, 0.572, 0.519 and 0.654, respectively. The study regression analysis result assured that partnership, economic factors, and leadership of the owner has a positive statistical significant effect on the continuous operations of the micro and small enterprise during COVID-19 pandemic with the value of (p < 0.05). The researcher recommended that strenghtening partnership with stakeloders and excersing best leadership practices are essential to ensure the continuous operations of the micro and small enterpreses.

To transform micro and small enterprises to large companies, owners need to strive to launch new methods, systems, ways and innovations. Accordingly, innovation helps micro-enterprises to bounce to achieve fundamental change in their businesses. Micro and small enterprises are exposed by different factors to innovating new products and services. This study, therefore, focused on exploring factors that determine the innovation of service and manufacturing MSEs: the role of entrepreneurial attitude towards innovation in Woldia city administration. The researchers used a cross-sectional research design and followed a quantitative approach. The data were collected by using a structured questionnaire. The collected data were analysed by using SPSS v-25 and Amos graphics to conduct descriptive, factor, correlation, regression and path analysis. The study finding revealed that government support, access to infrastructure, entrepreneurial training, entrepreneurial attitude and the leadership of the owners significantly affected the innovation of service and manufacturing MSEs. Entrepreneurial training and leadership of the owners directly and indirectly affected the innovation of services and manufacturing MSEs through the mediating variable of entrepreneurial attitude.

Creativity is the ability to combine unique ideas, identifying new ways, systems and products in the organization. Creative workers in the organization can transform their organization to higher level by inventing new systems. This study tried to examine employees’ creativity in the bank at commercial bank of Ethiopia Woldia branches. The researcher used an institutional-based cross-sectional design and followed a mixed research approach. The researcher applied a census method to participate in respondents from four branches, which were on duty 182 employees in commercial bank of Ethiopia. The collected data were analyzed by using multiple regression method after proving the quality of the data. The study finding revealed that autonomy, supervisors’ support and role ambiguity significantly affects the creativity of employees in the workplace. The remaining variables self-efficacy and job complexity have no statistically significant effect on employees’ creativity in the bank.