ghanaopendata/ghanaian-research-english huggingface dataset:
The effects of earnings management and corporate tax avoidance on firm value

This paper analyses the implications of earnings management and corporate tax avoidance on the value of firm. Using a sample of non-financial firms listed on the Ghana Stock Exchange over a period of ten years (2003-2012), the study focuses on two pertinent issues: first, it analyses the relationship between earnings management (EM) and corporate tax avoidance (CTA). Second, it empirically tests the effect of the interactions between the two variables on the value of the firm. The results suggest a pervasiveness of EM activities among sampled firms. It further reveals that managers employ avoidance techniques to manage earnings. Our sensitivity analyses suggests that, despite the positive influence of corporate tax avoidance on firm value, the effect is not significant to offset the negative impact of earnings management on firm value, thereby resulting in an overall negative effect on the value of the firm.

Source: UG
Effects of electrochemical properties of ferrocenylpyrazolylnickel( ii ) and palladium( ii ) compounds on their catalytic activities in ethylene oligomerisation reactions

Palladium complexes of ferrocenylpyrazolylpyridine and ferrocenylpyrazolylamine were synthesised and screened as pre-catalysts (1–4) for olefin polymerisation. The pre-catalysts 1–4 on activation with EtAlCl2 in the presence of ethylene with chlorobenzene or hexane as solvent were highly active with 1 being the most active, with an activity of 360 kg mol Pd⁻¹ h⁻¹. The major product from the reaction was 1-butene and high carbon content oligomers. The molecular weight (m/z) of the high carbon content oligomers is as high as 623.0. When toluene is used as solvent, the products obtained were ethyltoluene and butyltoluene and 1-butene. The electronic properties of the ligands (L1–L7) and complexes (1–10) were determined by cyclic voltammetry (CV) and molecular modelling. The CV results show that the ferrocenyl is easily oxidized upon the introduction of pyrazolyl derivatives, the process is quasi-reversible. However, complexation of the ligands with palladium or nickel results in difficulty in oxidizing the ferrocenyl moiety. This is an indication of the electrophilic nature of both the palladium and nickel centres. The mechanism of the oxidation was observed to be diffusion-controlled and is independent of scan rate. Molecular modelling experiments show that nickel and palladium complexes have lower HOMO–LUMO gaps and high global descriptors, an indication of a highly electrophilic metal centre. A plot of the electrophilicity indices of the pre-catalysts against yield of the oligomers show a linear correlation, an indication that the electrophilicity of the metal centre plays an important role in the activity of these pre-catalysts.

Source: UG
The effects of electromyographic-triggered neuromuscular electrical muscle stimulation on the functional hand recovery among stroke survivors.

Restoration of functional hand following stroke still presents formidable challenges to physiotherapists. The study evaluated the effectiveness of EMG-triggered NMES on the functional hand recovery of stroke survivors. Nineteen stroke survivors referred for physiotherapy at Korle-Bu Teaching Hospital, Accra Ghana, were consecutively assigned into an Intervention (IV) and the usual care (UC) groups. The outcome measures included box and block timed manipulation test, action research arm test (ARAT) and an adapted hand dynamometry. Measurements were recorded at baseline, at 4 and 8 weeks of the treatment by an independent assessor. The intervention group received EMG-triggered NMES in addition to the usual care during the evaluation period. Statistical analysis involved Freidman Two way ANOVA by ranks to evaluate the statistical significant changes within each group whilst Mann-Whitney U test compared the differences in the post treatment variables between the two groups. Alpha level was set at P < 0.05. The mean periods of onset of stroke were 3.63 +/- 2.13 and 5.50 +/- 2.16 months for UC and IV groups respectively. There was no significant difference (P > 0.05) in the periods of onset of stroke and ages between the two groups. Within group comparison showed significant performance (P < 0.05) on the outcome measures post baseline. No significant difference occurred between both groups except in ARAT where intervention group performed significantly better (P < 0.05) at the 8th week of the evaluation. It was concluded that inclusion of EMG-triggered NMES could contribute to a better functional hand recovery among stroke survivors during recovery stage.

Source: UG
Effects of Etiolated Slip Management on the Establishment, Fresh Tuber Yield and Yield-Related Attributes of White Guinea Yam, Dioscorea Rotundata Poir

The "slip" of white guinea yam, Dioscorea rotundata Poir refer to the leafless sprout with the associated cormous structure that develops from the stored tuber when the dormancy period is over. Under dark storage conditions, these slips are etiolated, whitish or pale yellowish, being devoid of chlorophyll. At the end of 3 weeks of presprouting in topsoil, they attained a dry matter content of 58.9%, representing a net increase in "morphogenetic efficiency" (ME) of 340.3%, compared to the unpresprouted. A field experiment elicited no significant fresh tuber yield differences between the "directly planted" and "prerooted" slips at 5 months after transplanting or planting. The "presprouted" ones produced significantly higher fresh tuber yield of 19.3 t/ha. The directly-planted, produced significantly superior tuber size of 362.6g relative to the presprouted or prerooted, although its number of tubers per h. of 24,785 was significantly lower than the 103,910 of the presprouted. The directly-planted and presprouted produced tubers largely in the conventional seed yam range (200-1000g). This was an indication that the etiolated slips - the presprouted form, could be a new source of planting material for commercial seed yam production. The plants exhibited a "bushy" canopy architecture rather than viny and thus staking may not be necessary.

Source: UG
Effects of exogenous antioxidants on dietary iron overload.

In dietary iron overload, excess hepatic iron promotes liver damage. The aim was to attenuate free radical-induced liver damage using vitamins. Four groups of 60 Wistar rats were studied: group 1 (control) was fed normal diet, group 2 (Fe) 2.5% pentacarbonyl iron (CI) followed by 0.5% Ferrocene, group 3 (Fe + V gp) CI, Ferrocene, plus vitamins A and E (42x and 10x RDA, respectively), group 4 (Fe - V gp) CI, Ferrocene diet, minus vitamins A and E. At 20 months, glutathione peroxidase (GPx), superoxide dismutase (SOD), Oxygen Radical Absorbance Capacity (ORAC), Ames mutagenicity test, AST, ALT and 4-hydroxynonenal (4-HNE) immunohistochemistry were measured. 8OHdG levels of the Fe + V and Fe - V groups were 346 +/- 117 and 455 +/- 151, ng/g w.wt, respectively. Fe + V and Fe - V differences were significant (p<0.005). A positive correlation between DNA damage and mutagenesis existed (p<0.005) within the iron-fed gps. AST levels for Fe + V and Fe - V groups were 134.6 +/- 48.6 IU and 202.2 +/- 50.5 IU, respectively. Similarly, ALT levels were 234.6 +/- 48.3 IU and 329.0 +/- 48.6 IU, respectively. However, Fe - V and Fe + V groups transaminases were statistically insignificant. 4-HNE was detected in Fe + V and Fe - V gp livers. Vitamins A and E could not prevent hepatic damage.

Source: UG
Effects of extended postpartum anoestrus period on reproductive performance of indigenous beef cattle raised on smallholder farms in Ghana: An overview

Reproduction is a major component of the productive efficiency for a cow-calf system. One of the main factors affecting reproductive performance is the calving interval, which is directly influenced by postpartum anoestrus. Prolonged postpartum anoestrus is a major constraint to maintaining a 12 month calving interval in indigenous beef cows raised in smallholder farms in Ghana, contributing to economic loss to herd owners. The extended duration of postpartum anoestrus is caused mainly by poor nutritional status of cows and long periods of suckling by calves. These factors interfere with hypothalamic release of gonadothrophin releasing hormone (GnRH), provoking a marked suppression in pulsatile luteinising hormone (LH) release, and thus inhibit follicular development and function. Inadequate nutrition may also delay the resumption of ovulation in postpartum cows through reduction in circulating concentrations of insulin and insulin-like growth factor-I (IGF-I). Developing strategies to hasten the re-establishment of ovarian cyclicity postpartum through improved nutrition of cows, early weaning of calves and hormonal treatments should improve productive performance of tropical beef cows raised on smallholder farms.

Source: UG
Effects of external pressure on all-solid-state batteries: comprehensive review and analysis

All-solid-state batteries (ASSBs) offer next-generation energy storage solutions with high energy density and enhanced safety. A central challenge remains the solid-solid interfacial contact between electrodes and solid electrolytes. While external pressure improves contact and ionic conductivity, excessive pressure induces cracking and mechanical degradation. This review discusses the interplay of mechanical factors in sulfide, oxide, and polymer electrolytes, as well as lithium metal and alloy anodes and layered oxide cathodes. We assess the material-specific pressure requirements and their impact on structural integrity and electrochemical perfor mance. Strategies for optimizing fabrication and operational pressure are discussed to enable robust, scalable ASSB designs.

Source: UG
Effects of factor v Leiden polymorphism on the pathogenesis and outcomes of preeclampsia

Background: Factor V Leiden polymorphism is a well-recognized genetic factor in the etiology of preeclampsia. Considering that Ghana is recording high incidence of preeclampsia, we examined if factor V Leiden is a contributory factor to its development and pregnancy outcomes. Methods: STROBE consensus checklist was adopted to recruit eighty-one (81) consenting subjects after ethical clearance. Subjects were followed up till delivery to obtain outcomes of PE. Routine blood chemistry and proteinuria were done on all samples. Factor V Leiden was characterized by polymerase chain reaction and restriction fragment length polymorphism (RFLP). The data was captured as protected health information (PHI) and analyzed with SPSS version 22. Results: Overall allelic frequencies found in FVL exon 10 were 0.67 and 0.33 for G and A alleles respectively. The FVL mutation was more in PE and hypertensive patients. Increased white blood cells, increased uric acid and a three – fold increment of AST / ALT ratio was observed in PE cases when stratified by FVL exons (exon 8 and 10). Significant differences were also observed between FVL and age, systolic blood pressure (SBP), diastolic blood pressure (DBP), liver enzymes, white blood cells (wbc), hemoglobin levels. Conclusion: FVL mutation allele frequency was 0.33, a first report. The mutation was associated with increased uric acid, liver enzymes and blood cell indices suggestive of acute inflammation.

Source: UG
Effects of feed supplementation on growth, blood parameters and reproductive performance in Sanga and Friesian-Sanga cows grazing natural pasture

This study determined the effects of feed supplementation during the postpartum period on the weight gain, milk yield, blood profiles and reproductive performance of Sanga and Friesian-Sanga cows grazing on natural pasture. 20 Sanga and 20 Friesian-Sanga cows were randomly allocated either to serve as a control on grazing only or to be supplemented with 2.5 kg of concentrate a day for 10 weeks during the dry season. Each week, all cows were weighed and scored for body condition. Partial milk yield of cows was determined daily. Plasma concentrations of blood metabolites were assessed fortnightly from weeks 1 to 10 postpartum. Resumption of postpartum ovarian activity was determined by measuring progesterone concentration in the plasma from weeks 1 to 10. Supplemented cows had a better body condition score (6.2 versus 5.8; P < 0.05) and higher partial milk yield (1.94 versus 1.55 L/day; P < 0.01) than non-supplemented cows. Sanga cows had a better body condition score (6.2 versus 5.8; P < 0.05) but lower milk yield (1.58 versus 1.92 L/day; P < 0.01) than the Friesian-Sanga crossbreds. Total protein (P < 0.05) and albumin (P < 0.01) concentrations were higher in the supplemented than in the non-supplemented cows. Sanga cows recorded higher globulin (P < 0.05) and total cholesterol (P < 0.01) but lower albumin (P < 0.01) concentrations than Friesian-Sanga crossbred cows. Feed supplementation did not affect (P < 0.05) the interval from calving to resumption of ovarian activity, and the days to resumption of ovarian activity in the Sanga and Friesian-Sanga cows were also similar (P > 0.05). The results demonstrate the beneficial effects of feed supplementation in terms of improved body condition and metabolic status and increased milk yield.

Source: UG
The effects of feeding dried browse leaves on rumen ammonia levels, methanogens and protozoa amplification of sheep in the Coastal Savannah of Ghana

Tanniferous browse leaves are reported to inhibit methanogens and protozoa activity in the rumen, thus contributing to a reduction of methane emission. This study evaluated the influence of feeding dried browse leaves to sheep on rumen ammonia concentration, the base pair at which protozoa and methanogens were amplified and double stranded DNA concentration (dsDNA) from rumen fluid and faeces. The eight treatments were urea treated rice straw, Albizzia lebbek (AL), Moringa oleifera (MO), Millettia thonningii (MT), AL + MO, AL + MT, AL + MO + MT and MO + MT. After feeding 32 ram lambs for 3 months, one ram lamb on each of the eight experimental diets was randomly selected and slaughtered to obtain rumen fluid. Genomic DNAs were extracted from methanogen and protozoa strains obtained from rumen liquor and from faecal matter of sheep. Rumen ammonia was determined using spectrophotometer. Methanogens and protozoa from rumen fluid and faeces were amplified at 1100 base pair, 200–1100 base pair, 320–1100 base pair and 200–750 base pair respectively. Rumen ammonia concentration, dsDNA from rumen fluid and faeces ranged from 14.51 to 23.01 mg/dl, 65 to 900 µg/ml and 100 to 950 µg/g respectively. The rumen ammonia concentration met the requirements for efficient growth of microbes. The presence of methanogens and protozoa in the rumen fluid and in the faeces indicated that dried browse diets were able to inhibit the growth of both protozoa and methanogens in the rumen by eliminating them, and thus, were excreted in the faeces. Hence, feeding of dried browse leaves can contribute to lower methane emission.

Source: UG
The Effects of Financial Reporting Standards on Tax Avoidance and Earnings Quality: A Case of an Emerging Economy

This paper analyses the implications of adoption of International Financial Reporting Standards (IFRS) for accounting information quality and tax avoidance. It employs a sample of 119 firms after the implementation of IFRS to test for two related hypotheses. First, IFRS reduces the incidence of tax avoidance as the level of earnings quality increases when firms use internal funding to increase their profitability levels. Building on these results, the second test suggests that the relatively high quality earnings and low incidence of tax avoidance among firms in Ghana is attributed to the adoption of IFRS and the interaction of firm size to equity capital and the strategy of firms in Ghana to finance their operations with debt.

Source: UG
Effects of flooding-induced migration on farm technical efficiency in Rivers State, Nigeria

This study assessed the effects of flooding-induced migration on farm technical efficiency in Rivers State. Data were collected on episodes that occurred between 2011 and 2022 to estimate the trend of flooding in the study area and also farm technical efficiency (TE), specifically from 2022 production activities. Translog Stochastic frontier was estimated and TE generated. The effect of migration on farm’s TE was analyzed using endogenous treatment effect model and the average treatment effects were estimated. Results obtained showed that flooding episodes occurred yearly in the twelve years under review. The Stochastic frontier analysis showed that migration has a positive and significant coefficient in the inefficiency model, thus depicting that migration in creases technical inefficiency. The TE results showed that migrants operate at 71.17 % efficiency and non- migrants at 74.63 %. This shows that both groups of farmers have room for improvement to achieve efficient production. The result of average treatment effect on the treated (ATT) is significant, with a mean difference of negative 3.85 % and also significant for the untreated (ATU) with 2.01 % value of mean difference. This means that the TE of migrants reduced by 3.85 percent and their expected TE will increase by 2.01 percent if they are not faced with flooding problems and did not migrate. This shows that migration indeed, as seen in the technical inefficiency model, affects TE. It is recommended that government and stakeholders should initiate and execute projects meant to curb flooding in these communities. The ministry of agriculture should engage the Famers in educational activities on how to manage their farms, combine crops, and proper fertilizer and labour usage for optimum output. These will improve their farm technical efficiency.

Source: UG
The effects of four preservation methods on length, weight and condition factor of the clupeid Sardinella aurita Val. 1847

Formalin preservation, freezing, and salted and non-salted smoking are often used to preserve fishes. Body proportions of fish show changes upon preservation when applying different preserving techniques: most authors report a decrease in length and some authors report changes in weight and condition factor (k). Four groups of round sardinella (Sardinella aurita) were subjected to the above treatments. Initial fork length (cm) and weight (g) ranged from 8.7 to 10.8 cm and 6.74 to 11.4 g, respectively. All fish decreased in both length and weight, with highly significant (P < 0.05) differences. Condition factor decreased in all treatments except formalin. Percentage reductions in length, weight, and condition factor were 11.0, 68.0 and 54.8% with salted smoking; 13.0, 69.3 and 53.3% with non-salted smoking; 3.0, 14.1 and 6.7% with freezing; and 7.1, 13.3 and 108.1% with formalin preservation, respectively. Shrinkage was the least with freezing, followed by formalin, salted smoking, and non-salted smoking preservation.

Source: UG
The effects of funding strategy on the lending patterns of banks in Ghana

This article examines the effect of funding strategy on the lending patterns of banks in Ghana. We employ a panel dataset of banks from 2005 to 2011, to analyse the impact of funding sources on three sets of lending patterns employed by banks: Primary, secondary and tertiary economic sectors. The result shows that banks in Ghana use internally generated funds to finance loans to the primary and secondary sectors of the economy. In addition, our findings suggest that bank lending to the tertiary sector of the economy is significantly more sensitive to wholesale funding than to deposit and internally generated funds. The overall implication of this finding is that the bank funding structure needs to be considered in addition to the traditional bank-specific indicators when assessing banks’ ability to finance economic activities.

Source: UG
The Effects of Gender-Based Violence on the Socio-Economic Status of Women in Ghana

The 1992 Constitution of Ghana has provisions that follow the Universal Declaration of Human Rights, making particular reference to the rights of women and violence and discrimination against women, such as the Domestic Violence Act (Act 732) which was passed in 2007. Despite all well-intentioned constitutional provisions for women’s rights, however, gender-based violence is still prevalent in Ghana. This dissertation researches the effects of gender-based violence on the socio-economic status of women in Ghana. The Feminist Security Theory (FST) was employed for this study because it covers every aspect of what this research is about, and because it derives from the International Relations theory of Feminism. FST provides clarity on what security means to women globally. It focuses on security during peace and war, and also on the security of women from the level of the state to their individual domestic lives. The dissertation adopted the qualitative research design to gather data. A sample size of twenty four participants who have ever experienced gender-based violence as well as a professional from DOVVSU were used in the research. They were interviewed using semi-structured interview guides. Findings from the research revealed that gender-based violence causes fear, lack of self-esteem, low worker productivity and poor physical health among Ghanaian women. It also revealed that a great number of Ghanaian citizens are unaware of the Domestic Violence Act which protects women from gender-based violence, and that most victims do not report cases due to interference from relatives, fear of being ostracised and poverty. The thesis recommends nationwide education and awareness creation on the Domestic Violence Act, and that the Domestic Violence Fund be allocated to the DOVVSU to help in the smooth running of the Unit, and cater to the needs victims of gender-based violence.

Source: UG