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- ItemA principal component analysis on marketing 2.0 on business performance in ghana(KNUST, 2023) Mensah-Aboagye Aaron. The study analysed the impact of marketing 2.0 on business performance in Ghana. Marketing 2.0 has become an integral part of most business' communication strategies, and for a long time, marketing had been mainly focused on the traditional aspect, but has since adapted to ii new contexts such as online platforms, with the emergence of user generated content. Again, marketing 2.0, which involves interactive communication between consumers and businesses. Many supermarkets perceive social media as unprofitable, as they are unaware of its benefits in terms of customer relations and ROI. The study focused on a Principal Component Analysis of marketing 2.0 and its effect on business performance in Ghana. Questionnaires (Likert scale questionnaire was used for data collection) would be employed. Secondary data would be retrieved from journals and scientific reports, articles, academic papers. Data gathered was presented in tables and bar charts using Business Management Statistical Package for Social Sciences version 26 for hypothesis testing, correlation analysis, and regression analysis. Data was collected from 240 workers of Nestle Ghana Limited - Accra Metropolis. Convenience sampling method was used to select the respondents. Data was analysed quantitatively. The results revealed that there is very strong positive correlation between marketing 2.0 and supermarket performance. The correlation values were 0.00 denoting statistically significant relationship as marketing 2.0 is the latest trend in marketing that focuses on leveraging digital and social media platforms to reach customers and drive sales. It involves using a customercentric approach to engage with customers, personalizing content and messaging, and leveraging data to create more effective campaigns. Therefore, it was recommended that researching on how digital technologies can be used to boost supermarket performance is essential as technology develops further and new digital solutions become accessible. Key The study analysed the impact of marketing 2.0 on business performance in Ghana. Marketing 2.0 has become an integral part of most business' communication strategies, and for a long time, marketing had been mainly focused on the traditional aspect, but has since adapted to ii new contexts such as online platforms, with the emergence of user generated content. Again, marketing 2.0, which involves interactive communication between consumers and businesses. Many supermarkets perceive social media as unprofitable, as they are unaware of its benefits in terms of customer relations and ROI. The study focused on a Principal Component Analysis of marketing 2.0 and its effect on business performance in Ghana. Questionnaires (Likert scale questionnaire was used for data collection) would be employed. Secondary data would be retrieved from journals and scientific reports, articles, academic papers. Data gathered was presented in tables and bar charts using Business Management Statistical Package for Social Sciences version 26 for hypothesis testing, correlation analysis, and regression analysis. Data was collected from 240 workers of Nestle Ghana Limited - Accra Metropolis. Convenience sampling method was used to select the respondents. Data was analysed quantitatively. The results revealed that there is very strong positive correlation between marketing 2.0 and supermarket performance. The correlation values were 0.00 denoting statistically significant relationship as marketing 2.0 is the latest trend in marketing that focuses on leveraging digital and social media platforms to reach customers and drive sales. It involves using a customercentric approach to engage with customers, personalizing content and messaging, and leveraging data to create more effective campaigns. Therefore, it was recommended that researching on how digital technologies can be used to boost supermarket performance is essential as technology develops further and new digital solutions become accessible.
- ItemA principal component analysis on marketing 2.0 on business performance in ghana(KNUST, 2023) Mensah Aaron AboagyeThe study analyzed the impact of marketing 2.0 on business performance in Ghana. Marketing 2.0 has become an integral part of most business' communication strategies, and for a long time, marketing had been mainly focused on the traditional aspect, but has since adapted to ii new contexts such as online platforms, with the emergence of user generated content. Again, marketing 2.0, which involves interactive communication between consumers and businesses. Many supermarkets perceive social media as unprofitable, as they are unaware of its benefits in terms of customer relations and roi. The study focused on a principal component analysis of marketing 2.0 and its effect on business performance in Ghana. Questionnaires (likert scale questionnaire was used for data collection) would be employed. Secondary data would be retrieved from journals and scientific reports, articles, academic papers. Data gathered was presented in tables and bar charts using business management statistical package for social sciences version 26 for hypothesis testing, correlation analysis, and regression analysis. Data was collected from 240 workers of nestle Ghana limited - Accra metropolis. Convenience sampling method was used to select the respondents. Data was analyzed quantitatively. The results revealed that there is very strong positive correlation between marketing 2.0 and supermarket performance. The correlation values were 0.00 denoting statistically significant relationship as marketing 2.0 is the latest trend in marketing that focuses on leveraging digital and social media platforms to reach customers and drive sales. It involves using a customercentric approach to engage with customers, personalizing content and messaging, and leveraging data to create more effective campaigns. Therefore, it was recommended that researching on how digital technologies can be used to boost supermarket performance is essential as technology develops further and new digital solutions become accessible. Keywords: marketing 2.0, business performance, social media marketing
- ItemA Security Shield for Internet of Things (IoT) Devices(KNUST, 2019-06) Justice Owusu, AgyemangThe Internet of Things (IoT) is a new paradigm that enables the convergence of smart objects and the internet. It is an intelligent network that connects all things to the Internet for the purpose of exchanging information and communicating through the information sensing devices in accordance with agreed protocols. Aside the various benefits IoT provides, it also presents challenges related to security and privacy. The direct connection of IoT devices to the internet makes them susceptible to several security threats. Some ongoing projects for enhancing IoT security include methods for providing data confidentiality and authentication, access control within the IoT network, privacy and trust among users and things, and the enforcement of security and privacy policies. However, even with these mechanisms, IoT networks are vulnerable to multiple attacks aimed to disrupt the network. For this reason, another line of defense, designed for detecting attackers is needed. Intrusion Detection Systems (IDSs) fulfill this purpose. Previous resarch works propose IDSs in relation to IPv6 over Low-power Wireless Personal Area Network (6LoWPAN). However, since IoT will be used in many application domains with different technologies (WiFi, BLE, NFC and Z-Wave), development of IDSs only for 6LoWPAN is insufficient to meet the security needs of every IoT system. This research work focuses on IDSs for IoT devices that use WiFi technology. No previous works address IDSs for IoT devices that use WiFi technology. The research proposes lightweight intrusion detection algorithms that addresses ManIn-The-Middle (MITM) and Rogue Access Points (RAP) attacks. It goes further to propose an orchestration framework for IoT devices which can be used to logically isolate these devices in instances where vulnerabilities are found on them.
- ItemA study on stakeholder activities in the cocoa industry: evidence from the western north region(KNUST, 2023) TANDOH ERIC THEOPHILUSCocoa is a crucial commodity that confers several socioeconomic benefits to nations. The cocoa growing industry has many players or stakeholders who play specific roles to ensure efficiency and enhanced productivity within the industry. The aim of the current study was to explore the activities of the stakeholders within the cocoa industry in the Suaman District of the Western North Region. To achieve this goal, the study employed an exploratory research design and collected primary data to test the relationships of interest through the administration of questionnaires. A total of 100 participants comprising 50 local cocoa farmers and 50 staff of various lbcs were recruited for the study using the convenient and purposive sampling technique. Statistical Package for Social Sciences (SPSS) was used for the analysis of the data gathered. Analysis of the results revealed that “planting shading trees or plants as protective cover for seedlings” was the most performed activity among cocoa farmers while “creating of fire belt around cocoa farms” was the least performed. In terms of activities of stakeholders, “in the event of accident your company shares risks with COCOBOD” recorded the lowest mean score while “your organization is affected by the overall outputs of cocoa farmers” had the highest mean score. The study recommends that future studies must use wider geographical area to explore the relations of interest. Future studies must also include other stakeholders within the cocoa industry to ascertain their roles in enhancing or disrupting the sustainability of the cocoa sector. Also, COCOBOD and lbcs must increase sensitization of local cocoa farmers to encourage them to use good farming practices. Finally, more agricultural institutions must be established to accommodate more extension officers who will facilitate the education and sensitization of stakeholders in the cocoa industry.
- ItemA Visual Documentation of Selected Akan Myths(KNUST, 2018-11) Benedicta Efua AppreySocial interactions have given proof to the many assertions and conclusions of both traditionalist, and academics of the receding nature of appreciation for the countless traditional precepts that define the Akan individual, in recent times. The study aims at giving greater insights and clarity to perceptions and attitudes surrounding the phenomenon, most importantly to provide a working document which can be used by cultural educators, researchers and other stakeholders in the field. Topics explored and reviewed includes, the field of mythology, its concept, and significance, also a comparative examination of some key Asante traditional symbols in relation to design thinking for illustrations. These topics were in line with the research objectives of; a) identification and description of myths, b) classification of diverse Akan myths c) creating visual illustrations of selected myths based on themes that emerge from findings. The phenomenological approach to research employed enhanced the depth of data retrieved from respondents as it dictates a flexibility and adaptive nature of the researcher in the exploration of the subject under study. The accessible population included community members and traditional leaders all within notable indigenous communities, made possible and effective through the purposive sampling methods used. The study revealed that Akans are highly spiritual people and this reflects in their mythical beliefs that influence their customs and practices; as it is relevant in some communities today. Five classifications of myths were identified: 1) myths about death and the afterlife, 2) myths about protection and social governance, 3) myths about births and children, 4) myths about gods and tutelary spirits, and 5) myths about creatures and beings. Further studies can be conducted into the individual categories of myths identified in addition to developing abstract visual documentation of the myths discussed in this study.
- ItemAcceptance of HIV Counselling & Testing Among Pregnant Women in the Kumasi Metropolis(2008-07-13) Sakyi, Kwofie GabrielIn Ghana, as in most parts of Africa, south of the Sahara, HIV/AIDS account for a lot of mortality and morbidity in children. Children born to infected mothers acquire infection and progress to clinical diseases. This mother-to-child-Transmission (MTCT), accounts for most of the cases in children less than 15 years. To help address this problem, the Ghana National Policy on HIV/AIDS and STIs has come out with strategies that include the use of routine Counseling and Testing (CT) as a tool for the prevention of MTCT (PMTCT). The main objective of this study was to determine the level of acceptance of this routine HIV CT, as well as factors associated with acceptance among pregnant women in Kumasi Metropolis. The study was a descriptive cross-sectional type, with structured questionnaire as the data collection tool served on 200 pregnant women attending Antenatal Clinic (ANC) in the Kumasi Metropolis. The sampling frame was pregnant women attending ANC at the three hospitals in the metropolis. The 200 ANC attendants were selected by a systematic random sampling technique. Findings include a high level of acceptance, with 87.5% of respondents accepting to undergo HIV testing either before or after counseling. The effects of socio-demographic characteristics on acceptance of HIV CT were not statistically significant. The knowledge level of pregnant women on HIV/AIDS and Prevention of mother to Child transmission (PMTCT) significantly affected HIV CT acceptance (p = 0.000): Those with adequate knowledge levels were twenty four times more likely to accept HIV CT than those with inadequate knowledge levels. Seeking Spousal permission did not significantly affect acceptance (p= 0.86). However, spousal involvement significantly encouraged HIV CT (p = 0.04) Given the high, level of acceptance which is consistent with high acceptance levels in some African studies, the existing strategy of routine HIV CT, as a tool for PMTCT of HIV, should be sustained, and if possible improved upon.
- ItemAccessibility of finance options and the level of satisfaction: a study of some selected business in the Sunyani municipality(KNUST, 2021) ADJEI PATIENCEThe role played by entrepreneurs in the economic development of countries cannot be overemphasized. Finance is an important component needed by an entrepreneur in setting up, and or maintaining a business. The objective of the study was to examine the finance options available to the Ghanaian entrepreneur, and evaluate the satisfaction the entrepreneur derives from the various options and come up with the best option by comparing the significant levels. The study was quantitative, and used a sample of 50 entrepreneurs from the population of entrepreneurs in Sunyani Municipality. Random sampling was used to select respondents. SPSS was used in coding, entry and analysis of the data, using descriptive statistics and ANOVA. The study revealed that, the finance options or sources of finance mostly used by entrepreneurs are personal credit union, banks, micro finance, and Moneylenders. The study showed that, the entrepreneurs were satisfied with the various finance options with regards to service rendered and impact on business performance and it was also revealed that firm’s age have effect of finance option available to entrepreneurs. It was recommended that financial institutions create products that will motivate savings among entrepreneurs as well as the entrepreneurs should try to save by using it as a finance option. When this is done, the entrepreneurs will have to assess interest-free funds for their businesses
- ItemAccessibility, utilization and loan repayment performance by small and medium scale enterprises (smes) in suame municipal.(KNUST, 2023) Asante GloriaThe study assesses the accessibility, utilization and repayment of loans by SMEs in Suame Municipality. Data obtained from the field was analyzed based on the specific objectives that were to assess the access to credit by SMEs, examine the utilization of credits obtained by SMEs, assess the determinants of loan utilization and determine loan repayment performance by SMEs in Suame Municipality. The point biserial and chi squared tests were used to measure and evaluate the relationships between these determinants and whether the loan was used for its purpose of collection. Both the direction and degree of relationship were determined using these tests. Chi squared test was also used to measure and evaluate the relationship between the location of business and whether loan was used for its purpose as well as profit level of business and whether loan was used for its purpose. They were electronically computed using SPSS. Data analysis proved that accessing credit from financial institutions by SMEs in Suame Municipality was challenging due to the inability of SME owners and managers to provide the exact collateral, required guarantors or make special deposits. The study also revealed that most SMEs in Suame Municipality did not use the credit they obtained from the financial institutions for the purpose for which collected them. All the determinants measured had positive relationships with loan utilization with the exception of the number of employees. The study revealed that most SMEs in Suame Municipality had problem in repaying their loans or credits and this was due to factors, which included the loan characteristics, financial institution characteristics and business characteristics.
- ItemAccessing the impact of supply chain financing on organizational performance: the mediating role of supply chain integration(KNUST, 2023) Sebi SethThis research study aimed to access the impact of supply chain financing on organizational performance, and the mediating role of supply chain integration. The study utilized a survey methodology and focused on smes and manufacturing companies in Ghana in the Kumasi and Accra metropolis listed on the Ghana stock exchange and Ghana club 100, bankers, procurement professionals, and suppliers. A total of 200 respondents participated in the survey. The analysis of the collected data involved examining the link between supply chain finance on organizational performance and the mediating role of supply chain integration. In addition, the analysis also focused on the demographic and characteristics of firms from which the respondents were drawn. Next, the study evaluated the relationship between supply chain financing strategy and firm performance. The adoption of supply chain finance practices has been associated with advantages such as lower unit costs of procured goods, reduced supply disruptions, extended payment terms, and improved business continuity. The study's positive correlation supports the argument that effective supply chain financing can enhance a firm's overall performance. Furthermore, the study also investigated the influence of supply chain integration on firm performance. The study's finding underscores the idea that effective supply chain integration can contribute positively to a firm's overall performance. The study also analyses the direct and indirect results related to the mediating effect of supply chain integration on the relationship between supply chain financing strategy and organizational performance. The study's full mediation finding suggests that the positive effect of supply chain financing strategy on firm performance becomes significant only when supply chain integration is absent, highlighting the importance of an integrated approach for realizing the benefits of financing strategies.
- ItemAccountability, transparency and contribution. A case of church members of assemblies of god, western region (ghana)(KNUST, 2023) Acquah MichaelThis paper studied accountability, transparency and contribution in Assemblies of God church Ghana (Western region). The ingredients accountability and transparency are relevant to churches and other non-profitable organizations as it is to profit seeking organizations. The mismanagement and embezzlement of church funds is becoming prevalent in Africa and some parts in the western countries. Such shameful act has called for religious organization practicing accountability and transparency. The aim of this study was to examine the effect accountability and transparency have on contribution. This is a cross-sectional survey that employed structured questionnaire as the instrument to obtain information from respondents. A sample of two hundred and nineteen (219) comprising of pastors, leaders and members were drawn using non-probability technique. Purposive sampling was adopted and data was collected from respondents using close ended questionnaires. The normal linear regression model was used to analyze the data for the study. From the results of the study, the findings suggest that there is a strong positive and significant relationship between the independent variables (Accountability and Transparency) and the dependent variable (Contribution) thus an increase in the independent variables will lead to an increase in the dependent variable. The study concludes that accountability and transparency have a significant effect on contribution. The study hence recommends the Assemblies of God Church, Ghana to institute these measures suggested in raising funds from members in facilitating a smooth operation of the churches.
- ItemAcid Mine Drainage: Effect of acid mine drainage on water and soil resources within the Bogoso/Prestea Mine Resource. (Bogoso Concessional Area)(FEBURARY, 2009) Afriyie – Debrah, CharlesHeavy metals contamination (As, Fe, Cu, Zn, Mn and Cd) and other physico-chemical changes (pH, temperature, EC, DO, alkalinity, S042-, free CN) in underground and surface water, and carbonate carbon and sulphate sulfur in soil samples due to the effect of acid mine drainage (AMD) were assessed around Golden Star Resource Mine (Bogoso concession). Underground and surface water samples were collected from seven different sites and soil samples from three different sites within Golden Star Resources Mine (Bogoso concession) between November, 2006 and April, 2007. Atomic Absorption Spectrometry (AAS) was used to determine the heavy metal concentrations whilst the physico-chemical parameters were determined using standard methods. Average total levels of arsenic, iron, copper, zinc, manganese and cadmium were 0.0313, 3.7675, 0.0518, 0.0382, 0.8102 and 0.008 (mg/l) and average dissolved levels were 0.0104, 0.6737, 0.0356, 0.0256, 0.6998 and < 0.005 (mg/l) in surface water respectively. In underground water, average total levels of arsenic, iron, copper, zinc, manganese and cadmium were 0.0058, 5.8220, 0.1676, 0.0339, 0.2521 and 0.0065 (mg/l) whilst average dissolved levels were 0.0050, 4.3496, 0.1219, 0.0215, 0.2239 and 0.006 (mg/l) respectively. Iron and manganese levels in surface and underground waters exceeded Ghana Environmental Protection Agency standards for mining effluent. Differences in pH, temperature, E.C, alkalinity, S042-, iron, Cu, Zn and Mn levels in the seven water samples were statistically significant (p ≤ 0.05). Surface water samples recorded values of EC and S042- ions higher than in underground water samples which exceeded acceptable limits. Carbon and sulfur in soil samples varied from 0.1922 to 1.8247 % and 0.0237 to 1.5830 % respectively. The results of the study showed high impact of AMD on water quality in Bogoso mining area. This effect could be attributed to the release of metals as a result of oxidation of metal-bearing sulphides in the mine dumps and pits at the selected sampling sites. The study showed that addition of lime as a treatment option has not been effective. Hence new conventional methods should be considered in the treatment of acidic water (AMD) in the mining area.
- ItemAddressing domestic violence against women: a case study of Navio traditional council in Kasena-Nankan West District of the Upper East Region, Ghana.(November, 2019) Thomas, Amibase;Background:Domestic violence against women has been recognized both globally and locally(Ghana) as a major violation of a woman’s human rights.Despite the enactment of Domestic Violence Act(Act 732) and establishment of Domestic Violence and Victims Supports Unit (DOVVSU), the problem still lingers. To adequately address the problem, calls are made to consider other alternatives systems of disputes resolution such as the traditional authorities. The study assesses the effectiveness of traditional authorities’ intervention in addressing domestic violence against women in the Navio traditional area. Methods:A cross sectional research design wasadopted for the study.Simple random sampling technique was used for the selection of the study sample.The study participants were interviewed using a pre-tested structured close and open-ended questionnaire.The data wasthen analyzed using descriptive statistics such as percentages, frequency, mean, standard deviation and presented on tables and graphs. Results:The study reveals that domestic violence occasionally occurs in the community (74.7%) and remains largely unreported (60.9%). The study further found that respondents preferred the traditional authorities in resolving domestic violence cases to the police and victims felt safe under the interventions put in place by the traditional head. Conclusion: The study concludes that victims of domestic violence are aware of interventions put in place and prefer the traditional leaders over the police in dealing with reported cases.
- ItemAdherence to anti-hypertensive medication regimens among patients attending the G.P.H.A. Hospital in Takoradi - Ghana.(2006-08-08) Jambedu, Haruna AhmedBackground: Adherence is the extent to which a person’s medication-taking behaviour coincides with the healthcare providers’ medical advice. It includes both dosing regularity and timing of intake. Many physicians face the problem of non-adherence among their hypertensive patient population. During the first year of treatment 16 – 50% of patients stop taking their high blood pressure medications. Overall, it is estimated that only about 30 – 50% of patients with hypertension adhere precisely to their hypertension medication regimens. Adherence is important in the treatment of hypertension Objectives: The objective of this study was to assess the extent of non-adherence to hypertensive medication regimen in G.P.H.A. Hospital, Takoradi. The reasons for non-adherence in the study were also evaluated. Methods: A prospective study of 150 hypertensive patients on medication for at least 6 months, who reported at the OPD of this hospital, was carried out. The Morisky questionnaire was administered to the patients and reasons for non-adherence sought. Pregnancy related hypertensive patients were excluded in this study. Results: The study revealed that total adherence to anti-hypertensive medications regimens was 19.3% and partial or medium adherence was 49.3%. Hence the adherence rates (i.e. those who took their medications ≥ 75%) to anti-hypertensive medicines in the institution was 68.6% and the non-adherence rate was 31.4%. The major reasons for non-adherence were forgetfulness (45.4%) by the patient to take medications on time or missed doses and side effects of the medications (20.8%). Finance (10.4% was also a problem for the paying patients who have to make up-front payment to re-fill their medicines. Conclusion: The prevalence of adherence among hypertensive patients in this health facility was 68.6%. Thus, indicating the need for adherence counselling.
- ItemThe Adoption of International Financial Reporting Standard (IFRS) by Ghanaian companies the level of compliance with reference to the preparation of financial statement.(November, 2015.) Acquaye, SandraBefore the adoption of IFRS among firms every country had its own reporting accounting standards which gave room to conflict when it comes to comparing financial statements from different countries. The move of business into the global economy has brought a lot of challenges in comparability, reliability and objectivity, this has therefore increased the need to move accounting standards into globalization. This study was conducted to know whether companies listed on Ghana stock exchange were actually complying with IFRS by Ghana since 2007 when it was adopted. The study used both primary and secondary data for data collection, primary source was questionnaires administered and for the secondary source published financial statements. The finding of the study was that over the years since compliance of IFRS has been made compulsory for all listed companies on the stock exchange, the level of compliance is high and the study was also able to identify some factors that influence the adoption of IFRS. The study recommends that there must be more training and education for both preparers and users of financial information. Also develop these standards in curricula sectors such as the universities to create more awareness for accounting students
- ItemAdvancing internal audit effectiveness at ghana police service: do independence and objectivity of internal auditors matter?(KNUST, 2023) Ang-Iravilaa Samwine GordenInternal audits have recently gained prominence worldwide due to severe bankruptcies, assets embezzlement, corporate fraud in false financial reporting, inflated revenues, and irregular transactions in the public sector. Internal audit effectiveness also promotes greater accountability, disclosure, and transparency to restore trust, market confidence, and shareholders. To achieve these, contemporary researchers pay attention to the objectivity and independence of internal auditors. This study extends prior studies to investigate whether internal auditors' objectivity and independence affect the educational directorate's internal audit effectiveness. Further, the study examines the critical challenges affecting internal audit effectiveness at Ghana Police Service (GPS). The study employs descriptive and explanatory designs in collecting cross-sectional primary data via questionnaires from the GPS directorate, Ejisu Municipality. The study uses Ordinary Least Square (OLS) models and other quantitative methods to analyze 194 respondents from the GPS units in Ghana. The study finds that the objectivity of internal auditors does not influence internal audit effectiveness; however, internal auditors' independence positively relates to internal audit effectiveness in Ghana. Management support and technology usage are the other variables that contribute to internal audit effectiveness. Also, the study concludes that poor service condition is the critical challenge facing the implementation of internal quality effectiveness at the directorate. Lastly, most staff at the directorate are not familiar with international auditing standards such as IFRS, IPSAS, and other applicable policies that enhance the effectiveness of internal audits.
- ItemAdvancing internal control effectiveness at ghana education service: do coso model variables matter?(KNUST, 2023) Adom-Amoah KingsleyThis study examines whether the Committee of Sponsoring Organizations of the Treadway Commission (COSO) model’s variables drive the effectiveness of internal control systems at Ghana Education Service (GES) due to the high increased demand for high-quality financial reporting and also, knowing the recent public outcry of corporate governance scandals and the ill use of public funds in some educational institutions in Ghana. The study used descriptive and quantitative approaches or methods to analyse the responses. Also, primary data using structured questionnaires were used to achieve the research objectives or questions stipulated for the study. The study found that four major factors (control environment and risk assessment activities, control activities and monitoring activities) were the contributing factors of the COSO model driving the effectiveness of GES in Ghana. The study recommended that there should be proper training and education on the use of modern technology or computerized accounting systems that can help internal control officials to detect financial omissions, monitor risk, and ensure internal control effectiveness. Management of GES Directorates should immediately develop a backup system for all data to safeguard the future total breakdown of the systems. Also, management should establish communication tools for members to channel any alleged improprieties for immediate action, and top managers and directors should involve all stakeholders of the directorates in making decisions. In addition to the above, the finance and administration as well as account office units should fully adobt the internal auditing and financial reporting standards such as ISA, IPSAS, IFRS and others in reporting accounting information. Management should liaise with professional accounting and auditing officials to help train the staff of Directorates on how to implement and comply with current international accounting and auditing standards. Finally, external audits should be done quarterly and not annually, and recommendations should be implemented by stakeholders.
- ItemAdvancing the financial performance of small businesses in ghana: does microfinancing matter?(KNUST, 2023) Sena Teyi Akosua JudithThe study examines the effect of microfinance products or services on the performance of small businesses in Ghana. Specifically, the study uses quantitative explanatory research to examine the nexus of MFI products or services (microcredit, savings, education, and insurance) including control variables such as gender, managerial competencies, owner’s age, nature of business or industry, business size) on the performance of small businesses in Ghana. The study uses descriptive statistics (mean, standard deviation, minimum, and maximum scores) and inferential statistics such as Pearson Correlation Analysis, and multiple linear regression on a sample size of 225 responses to help achieve the study’s objectives. The study finds that microloans affect sales growth (or levels) but not profit levels. Also, micro-savings affect the profit levels but not the sales growth and the insurance from MFIs affects the profitability of small businesses in Accra, however, it has no significant influence on the sales growth of businesses. Education provided by MFIs, on the other hand, increases both the sales and profit levels of small businesses in Ghana. The study recommends that for the profit levels of small businesses to be increased, nascent and prospective entrepreneurs need to focus on MFI products or services such as savings, insurance, and education (seminars or training from MFIs). Also, MFIs should increase the insurance packages to business owners to trust and have some assurance of cash in case of any operative or natural disaster. Moreover, MFIs should continue to offer education to small businesses consistently geared towards the performance of small businesses. Finally, MFIs and government agencies such as Microfinance and Small Loans Centre and National Board for Small Scale Industries should increase loan facilities including the duration of the loan, and the loan repayment should be spread over long periods.
- ItemAdvancing the performance of commercial banks in ghana: does quality of internal audit function matter?(KNUST, 2023) Afi Bedi BerniceThis study examines the nexus between the quality of internal audit (professional competence, audit independence, and audit quality) and the performance of banks in a developing country context, Ghana. The study uses an ordinary least square (OLS) regression model on a primary and secondary dataset of 20 banks over five years (2017 to 2021). The study finds that professional competence has an insignificant positive relationship with financial performance. However, audit independence and quality audit work have a positive and significant relationship with the performance of banks in Ghana. Also, bank size positively affects financial performance. Liquidity records a negative relationship with the bank's performance. Board size, however, records an insignificant positive relationship with the financial performance of banks in Ghana. The study concludes that audit independence, quality of audit work, and bank size increase banks' performance in Ghana. However, professional competencies of internal audit and board size do not predict the financial performance of banks; however, liquidity decreases banks' performance in Ghana. The study recommends there should be adequate professional training for internal audit staff to enhance audit quality which can help improve the effectiveness of internal audit functions. Management of banks should consider training and professional CPDs to enhance the professional competencies of internal auditors or internal audit staff. Finally, management, government agencies, potential investors, and other pertinent stakeholders of financial institutions should use the study's findings and other relevant to assess the bank's performance of banks in developing countries.
- ItemAffordable energy efficient housing: The Proposed Tema Community 23, Greater Accra Region.(2008-07-19) Agbomanyi, Freeman KwameGlobally, affordable energy efficient housing has become a better option for providing adequate housing for urban dwellers. Most developed countries have considered the option passionately and have been enjoying the benefits of allocating resource towards developments of such nature. Some of the benefits include low energy use, low operational cost and increased rate of development of housing units. However, this has not been given adequate attention in developing countries like Ghana where the adverse effect of rapid population growth on housing delivery for urban dwellers and energy use in housing is prominent. The adverse effect includes the accumulation of housing deficit and energy crisis. The housing deficit was 250,000 units in 1985, 300,000 units in 2002 and in 2006 it was 500,000 units. To help solve the problem, this thesis investigates the benefits of tropical architecture design principles such as the use of passive ventilation techniques, use of courtyards, building orientation, appropriate window sizing and placement. The use of compressed earth as walling material, design standardization, efficient land use planning and measures put in place to reduce energy use in the buildings were also considered. The advantages of encouraging the use of energy saving technologies such as light-emitting diodes (LED), air conditioning exchangers (HVAC) and biogas in the Proposed Affordable Energy Efficient Housing for Tema Community 23were highlighted. The proposed affordable energy efficient housing for Tema community 23 may serve as a good model to help government and private developers to increase the supply of adequate housing units. It also serves as case to encourage policy makers to develop and enforce measures for ensuring that energy is efficiently used in buildings to prevent energy crisis.
- ItemAflatoxin M1 Contamination of Raw Cow Milk, Milk Products and Dietary Exposure(November, 2018) Addo-Boadu, CollinsGlobally, the occurrence of Aflatoxin M1 in milk and milk products has been reported in many countries and therefore a thorny issue especially for developing countries. Despite the health effects of exposure to Aflatoxin M1 such as acute liver damage, cirrhosis of the liver and tumor induction, studies on occurrence and dietary exposure is generally lacking in Ghana. This study therefore sought to determine the incidence and dietary exposure to Aflatoxin M1 in three selected suburbs in the Greater Accra Region of Ghana. Thirty (30) samples of raw cow’s milk, 30 samples of Burkina drink and 23 locally made cheese (wagashi) were randomly purchased from the three suburbs (Ashaiman, Madina, Nima) in the Greater Accra region and analysed for the presence of aflatoxin M1 (AFM1). Solid phase extraction was used for the extraction and clean-up of samples and subsequently analysed using a high-performance chromatography coupled with fluorescence detector and Pyridinium Bromide Perbromide (PBPB) as a post column derivatization agent for detection and quantification. Using a food frequency questionnaire to obtain food consumption estimates and mean body weights, a deterministic approach was used to calculate the estimated daily intake (EDI) of AFM1 through raw cow’s milk, burkina drink and wagashi. Five of the thirty milk samples (16.67%) were positive with mean AFM1 levels of ±0.25 ug/l. Seven of the thirty Burkina samples (23.33%) showed presence of AFM1 with mean concentration of ±0.09 ug/l. Five of the cheese samples showed presence of AFM1 with mean concentration of ±0.04 ug/kg. The concentrations of AFM1 were lower in the locally made cheese than in the raw cow’s milk and Burkina drink. All the individual results for each product was above the EU limit of 0.05 ug/kg. For EDI, the results obtained showed that infants recorded the highest mean AFM1 across the three food types and therefore the age group exposed to significant risk. AFM1 intake through wagashi was relatively lower across all age groups compared to burkina drink and raw cow’s milk.