ghanaopendata/ghanaian-research-english huggingface dataset:
If you love me… Actualities birthed in impossibilities—Kumasi Locomotive Shed and other lines along Ghana rail tracks

This text walks the reader through the process, production, and presentation of “if you love me…”, a collaborative exhibition that sought to approach curating as an artistic practice in and of itself. Channelling productivist strategies of “functional transformation”, the co-curators intervened in identified sites of critique, in an attempt to birth actualities from within impossibilities. Collaborative efforts bridged institutional, ideological, and economic lines, involving a cross-disciplinary group of artists, scientists, labourers and hustlers. Interventions occupied ecosystems of the site(s), and at the same time were inhabited by them. In our several curatorial roles, we were the paradoxical colonisers who strove toward freedom, and by analogy, invasive bacteria equally vulnerable to infestation. The exhibition was multiple-sited with roots at the Locomotive Shed of the Kumasi Railway, and surrounding city streets and other lines along Ghana rail tracks. Our “garden of forking tracks” calls to mind an open-ended labyrinth with portals and trails along which participant audiences construct their chosen routes (or roots). Through visual, aural and sensory resonances attuned to multiple modes of perception—bricolage, installation, projection, performance, imagery, event and ingestion—the invited artists and their collaborators reconstructed debris of our times, and reimagined their potentials. Material and semiotic reconfigurations created other worlds within their world, and other positions from which to enter them. The open-ended, cross-genre and nonhierarchical curatorial strategy resonates with the rhetorical prose style, lowercase titling and unorthodox chapter organisation of this accompanying text. The contents are not exclusively my own, but a shared initiative of numerous individuals who have been labouring over the years, and a number of whom came together for this brief moment in time in the name of love.

Source: KNUST
IFN-g and IL-5 whole blood response directed against mycolactone polyketide synthase domains in patients with Mycobacterium ulcerans infection

Background: Buruli ulcer is a disease of the skin and soft tissues caused by infection with a slow growing pathogen, Mycobacterium ulcerans. A vaccine for this disease is not available but M. ulcerans possesses a giant plasmid pMUM001 that harbours the polyketide synthase (PKS) genes encoding a multi-enzyme complex needed for the production of its unique lipid toxin called mycolactone, which is central to the pathogenesis of Buruli ulcer. We have studied the immunogenicity of enzymatic domains in humans with M. ulcerans disease, their contacts, as well as non-endemic areas controls. Methods: Between March 2013 and August 2015, heparinized whole blood was obtained from patients confirmed with Buruli ulcer. The blood samples were diluted 1 in 10 in Roswell Park Memorial Institute (RPMI) medium and incubated for 5 days with recombinant mycolactone PKS domains and mycolyltransferase antigen 85A (Ag85A). Blood samples were obtained before and at completion of antibiotic treatment for 8 weeks and again 8 weeks after completion of treatment. Supernatants were assayed for interferon-g (IFN-g) and interleukin-5 (IL-5) by enzyme-linked immunosorbent assay. Responses were compared with those of contacts and non-endemic controls. Results: More than 80% of patients and contacts from endemic areas produced IFN-g in response to all the antigens except acyl carrier protein type 3 (ACP3) to which only 47% of active Buruli ulcer cases and 71% of contacts responded. The highest proportion of responders in cases and contacts was to load module ketosynthase domain (Ksalt) (100%) and enoylreductase (100%). Lower IL-5 responses were induced in a smaller proportion of patients ranging from 54% after ketoreductase type B stimulation to only 21% with ketosynthase type C (KS C). Among endemic area contacts, the, highest proportion was 73% responding to KS C and the lowest was 40% responding to acyltransferase with acetate specificity type 2. Contacts of Buruli ulcer patients produced significantly higher IFN-g and IL-5 responses compared with those of patients to PKS domain antigens and to mycolyltransferase Ag85A of M. ulcerans. There was low or no response to all the antigens in non-endemic areas controls. IFN-g and IL-5 responses of patients improved after treatment when compared to baseline results. Discussion: The major response to PKS antigen stimulation was IFN-g and the strongest responses were observed in healthy contacts of patients living in areas endemic for Buruli ulcer. Patients elicited lower responses than healthy contacts, possibly due to the immunosuppressive effect of mycolactone, but the responses were enhanced after antibiotic treatment. A vaccine made up of the most immunogenic PKS domains combined with the mycolyltransferase Ag85A warrants further investigation.

Source: KNUST
Identifying Reasons Why Some Tenderers are Unsuccessful in Public Procurement at KNUST

Public Procurement in Ghana has undergone several reviews since independence. The procurement system aims at procuring goods, works and services of the right quality, at the right price, at the right time and delivered to the right place through an open or restricted competitive tendering process. For this matter, competent and capable tenderers must be engaged in the tendering process to promote fair and open competition as well as equal opportunities to these tenderers. These have come in the form of constitutional, legislative instruments, administrative instructions and financial circulars. The objective of the research was to identify some of the causes why tenderers fail to win bids at the Kwame Nkrumah University of Science and Technology (KNUST) and also identify the effect of failures on tenderers and the procurement entity. Methodology used was questionnaires, structured interviews and observations (participatory observation) to collect data for the research work. The study found out that to a large extent, KNUST does not notify suppliers when they fail. Tenderers continual failure to win bids is one of the factors decreasing the aims of the Public Procurement Act in Ghana. The more intensive the competition is, the more value is derived from the process. But here is the case where a lot of tenderers will be disqualified during the initial processes of the tendering processes. There by reducing the effectiveness and efficiency of the achievement of the Public Procurement Act. Based on the causes identified, the study recommended that successful and unsuccessful Tenderers should be notified after award of contracts. Also, the institution should organize workshop for the tenderers to discuss some of these issues and come out with the solutions for the problems.

Source: KNUST
Identifying the causes of time and cost overrun in the procurement of building construction projects: A focus on NCT pre-tender stage activities (A case study of VRA, Engineering Services Department)

The main objectives of this study is the identification of factors within pre-tender activities that causes time and cost overruns during project execution and to suggest ways to improve pre-tender activities in other to mitigate the associated time and overruns during project execution at the Volta River Authority (VRA). This study adopted the case study approach and collected data from thirty (30) key and relevant employees of the organization. This study found that most of the respondents were not satisfied with the accuracy levels of VRA’s pre-tender time and cost estimates and that more than half of the respondents disagreed that project procurement leads to the successful completion of VRA’s building projects such as completing projects on schedule, within budget and to specification. It was found that the five (5) most significant factors within pre-tender activities that cause cost and time overruns during project execution at VRA are lack of detailed designs at the time of tender, poorly drafted specifications, poorly defined project scope, poor risk identification and mitigation at pre-tender stage and insufficient time to prepare detailed designs. The conclusion drawn is that the pre-tender stage of the procurement process is highly significant in the realization of overall project objectives and that firms including VRA must give this area of the procurement phase all the attention it deserves.

Source: KNUST
Ifrs 15 adoption, corporate governance and earnings management

International Financial Reporting Standard (IFRSs) are developed by the IASB to enhance financial reporting quality. Extent literature suggests that earnings management is one of the key determinants of financial reporting quality. However, previous studies documented inconclusive findings about the effect of IFRS adoption on EM. Thus, this study investigates the relationship between IFRS 15 adoption, and EM of listed firms in Ghana. Moreover, the study also examines the relationship between corporate governance (CG) and EM. Panel data estimation techniques including the random effect models arrived at through the Hausman test are used to analyze 130 firm-year observations for the period 2012 to 2021. Generally, the empirical results show that IFRS 15 Adoption has a positive relationship with earnings management. Also, Board size, a proxy for corporate governance is positively associated with earnings management and statistically significant and lastly the final proxy for corporates thus board independence has an inverse relationship with earnings management. Based on this, the study recommended that firms should pay special attention to maximizing board size, enhancing return on assets, and upholding compliance with IFRS 15 criteria for accurate financial reporting.

Source: KNUST
Ifrs compliance among small and medium enterprises in sekondi-takoradi

The purpose of this analysis was to analyse compliance by companies in the Sekondi-Takoradi Metropolitan Area, Ghana, with International Financial Reporting Requirements (IFRS) with particular regard for SMEs. The study sought to explore unique corporate characteristics which affect corporate compliance to IFRS in Ghana specifically the scope of compliance by the Ghanaian SMEs to the disclosure requirement for the adopted IFRS. This research was carried out using the descriptive design. In the metropolis, this analysis analysed 100 SMEs; however, data from 78 medium-sized companies were obtained. The tools used included a self-constructed conformity index (CINDEX) and an interview guide. The study of data was based on both descriptive and inferential statistics. The study showed that medium-sized businesses are 77.9 percent compliant in the metropolis average. Company characteristics such as forms, profitability and method of audit will also affect 70.6 percent of the difference in company compliance with IFRS standards for transparency. The study proposed to provide a guide on conformity with the International accounting standard (IASB), the National Board of Small-Scale Industry (NBSSI) and owners and management of the various SMEs within a metropolis with the Institute of Chartered Accountant Ghana, the ICAG, to develop regular training programmes, aimed at providing accountants in the sector with the practical guidance.

Source: KNUST
Illustrations for teaching selected religious and moral education values in Junior High Schools

The use of drawings as a form of instructional medium is a helpful means in the teaching and learning of young students. Religious and Moral Education is one of the subjects studied in the Ghanaian School curricular. Moral values are taught at the three stages of the Junior High school level of education. The aim is to inculcate good moral values into the students to make them responsible people in the society. It has been recommended that pictorial illustrations be used as teaching aids in the teaching of the moral values but these materials are non-existent in the Junior High Schools. The lecture method of teaching is predominantly used to teach the moral values like love, peace, kindness, forgiveness, humility and patriotism. This study was carried out to identify the moral values specified in the RME syllabus, find out the kinds of illustrations that are being used to teach the moral values in Ayeduase R/C School, in Kumasi, and St. Louis Jubilee Junior High School, in Kumasi. Then appropriate sample illustrations were designed and developed to help in teaching the moral values that will excite students’ interest and promote fuller participation of students in lessons. The study employed the descriptive method of quality research to describe the situation of the teaching of moral values in the schools. The research tools of observation, interview and questionnaire were used in this inquiry. The results indicated that teachers in the sampled schools taught the moral values verbally without the use of drawings to illustrate them. People were commissioned to produce sampled illustrations as an intervention to teach moral values. The sampled illustrations were tested in the sampled schools, and the results proved that students’ participation was boosted when drawings are used in teaching the moral values. Teachers also spoke less during lesson delivery. The use of drawings in the teaching of moral values therefore engender effective and learning.

Source: KNUST
Immovable property tax administration in Kumasi metropolis. Prospects and challenges

ABSTARCT Property tax is a major source of local revenue throughout the world and Ghana is no exception to this phenomenon. In Ghana, it has been proven that for many local governments (MMDAs), property tax forms about 40-50% of the assembly’s revenue base. Regardless of its potentials of being source of a higher revenue generation, property tax administration in Ghana has not seen the desired results. The study takes a look at the prospects and challenges in the property tax administration in the Kumasi Metropolis and among other things to examine the structure of property taxation in Kumasi Metropolis. The research was conducted in the First class residential areas in Kumasi with Ahodwo as the focal point. This is because it is easier to find property owners to interact with than other first class residential neighbourhoods in the Kumasi Metropolis. Findings from the survey among other things revealed that property tax collection is undertaken through out-sourcing and in-housing. Due to excessive cost of carrying out the revaluation, the Assembly rarely undertakes revaluation, and that delay in fixation of the rate impost attributable to the bureaucratic procedures that are involved. The major challenge in the administration of property tax is that, the Local Government Act mandates the MCE as both administrative and Political head. There is therefore the possibility of manipulations by Metropolitan Chief Executive (MCE) especially in the area of tax evasion to avoid prosecutions for familiar people. There is the possibility of the MCE interfering in the work of the Rating Division of the assembly. The challenge is in the administration of the rate is the absence of education on projects that have been executed by KMA using revenue from property rate. This discourages taxpayer’s commitment to the payment of the tax Some recommendations were made which includes creating an awareness of projects that have been undertaking as a result of revenue from property rate. The research is limited to property tax administration by Kumasi Metropolitan Assembly (KMA)

Source: KNUST
IMACROECONOMIC & BANK LEVEL FACTORS INFLUENCING RURAL BANKS PROFITABILTY

Banks play a fundamental role in the operation of the economy, and it is generally agreed that stable banking is a requirement for sustainable economic development. Over the last three decades, Ghana has witnessed an increasing number of rural banks. There have been various discussions on what factors influence the profitability of these rural banks. The study aims at examining the influence of macroeconomic and bank-level factors on rural banks' profitability. Within the context of this study, bank profitability is measured by three variables; Return on Equity (ROE), Return on Assets (ROA), as well as Net Interest Margin (NIM). The study relies on a set of independent variables; operating efficiency, leverage, capital adequacy, liquidity, assets management, bank size, deposits, and assets quality. Fixed, Pooled, and Random effects models as well as Generalized Method of Moments (GMM) are built on panel data of rural banks in Ghana. The study also used the following as controlled variables: inflation rate, exchange rate, macroeconomic determinants, as well as Gross Domestic Product. Concerning bank-specific determinants, the study results revealed that the profitability of rural banks in Ghana as measured by ROA shows that Asset Quality (AQ) has a positive correlation with ROA. The finding indicates that banks with better assets quality tend to report higher profitability. With regards to the macroeconomic factors affecting rural banks profitability, the study findings reveal that all the macroeconomic determinants (Exchange Rate, GDP, Inflation Rate, and Interest Rate) have statistically significant effect on ROA. The study results offer better insight into the rural banking sector of Ghana and the determinants of its profitability.

Source: KNUST
An illustrated guide for the functional literacy programme (“Maame Adwoa” at the Bank)

This bank guide for the Fuctional Literacy Programme sets out to assist the graduates of the programme to familiarise themselves with the various sections and procedures at the bank. Savings are essential in this modern world and the banks are for that purpose. Through this bank guide, the writer hopes to demystify the bank, its staff and its procedures to the market women and other traders. It is hoped that a familiarization with procedures at the bank will help eradicate their phobias and antipathy. This guide book, it is again hoped will serve as an important source of reference for the graduates of the Fuctional Literacy Programme and the semi-literate who can read and write in saving their money. It will also assist them to realise the importance and benefits of savings in the bank. In this bank guide, the author portrays the various steps one has to go through for an effective and efficient savings account. As an academic exercise the introduction is basically a preamble to the various steps of saving at the banks. This is followed by illustrations.

Source: KNUST
Immovable property tax administration in Kumasi Metropolis. Prospects and challenges

Property tax is a major source of local revenue throughout the world and Ghana is no exception to this phenomenon. In Ghana, it has been proven that for many local governments (MMDAs), property tax forms about 40-50% of the assembly’s revenue base. Regardless of its potentials of being source of a higher revenue generation, property tax administration in Ghana has not seen the desired results. The study takes a look at the prospects and challenges in the property tax administration in the Kumasi Metropolis and among other things to examine the structure of property taxation in Kumasi Metropolis. The research was conducted in the First class residential areas in Kumasi with Ahodwo as the focal point. This is because it is easier to find property owners to interact with than other first class residential neighbourhoods in the Kumasi Metropolis. Findings from the survey among other things revealed that property tax collection is undertaken through out-sourcing and in-housing. Due to excessive cost of carrying out the revaluation, the Assembly rarely undertakes revaluation, and that delay in fixation of the rate impost attributable to the bureaucratic procedures that are involved. The major challenge in the administration of property tax is that, the Local Government Act mandates the MCE as both administrative and Political head. There is therefore the possibility of manipulations by Metropolitan Chief Executive (MCE) especially in the area of tax evasion to avoid prosecutions for familiar people. There is the possibility of the MCE interfering in the work of the Rating Division of the assembly. The challenge is in the administration of the rate is the absence of education on projects that have been executed by KMA using revenue from property rate. This discourages taxpayer’s commitment to the payment of the tax Some recommendations were made which includes creating an awareness of projects that have been undertaking as a result of revenue from property rate. The research is limited to property tax administration by Kumasi Metropolitan Assembly (KMA)

Source: KNUST
Immunosuppressive Signature of Cutaneous Mycobacterium ulcerans Infection in the Peripheral Blood of Patients with Buruli Ulcer Disease

Buruli ulcer disease (BUD) is an emerging human disease caused by infection with Mycobacterium ulcerans, which leads to the development of necrotic skin lesions. The pathogenesis of the ulcer is closely associated with the production of mycolactone, a diffusible cytotoxin with immunomodulatory properties. To identify immunological correlates of BUD, we performed a broad screen of inflammatory mediators in serum samples and stimulated whole-blood supernatants of patients. We found that patients with active ulcers displayed a distinctive profile of immune suppression, marked by the down-modulation of selected chemokines and an impaired capacity to produce Th1, Th2, and Th17 cytokines on stimulation with mitogenic agents. These immunological defects were induced early in the disease and resolved after anti-BUD therapy, establishing their association with the presence of M. ulcerans. Interestingly, some of the defects in cytokine and chemokine response could be mimicked in vitro by incubation of CD4+ peripheral blood lymphocytes with mycolactone. Our findings support the hypothesis that mycolactone contributes to bacterial persistence in human hosts by limiting the generation of adaptive cellular responses. Moreover, we identified immunological markers of BUD, which may be helpful for confirmatory diagnosis of the disease and, especially, for monitoring the response to antibiotic treatment.

Source: KNUST