ghanaopendata/ghanaian-research-english huggingface dataset:
Competition and Efficiency: The Case of Insurance Companies in Ghana

In recent years, researchers have put a lot of focus on the study of how efficiency in an industry is affected by competition in that same industry. Most of these studies have been on the financial sectors with stronger preference for the banking industry. The insurance industry unlike the banking industry has seen less of these studies and even less of this area of study has been for the Ghanaian insurance industry Alhassan et al., (2015). This study focuses on determining the level of technical efficiency in the Ghanaian insurance industry and further investigates the level of competition in the same industry. The study then finally analyses the impact competition has on the overall efficiency of the industry. In the determination of the level of technical efficiency of the industry, the Stochastic Frontier Analysis (SFA) was used as a tool for efficiency estimation whereas the Panzer Rosse model was used in investigating the nature of competition in the insurance industry. The results obtained from the study revealed that, there is a positive and significant linkage between competition and technical efficiency of insurance business. In view of these results, it is recommended that, efforts are made by appropriate industry regulators in creating a more liberal environment for the industry to promote competition. This move will encourage the introduction of new products and services by insurance companies creating a more competitive and innovative industry.

Source: UCC
Competitive endogenous network of lncRNA, miRNA, and mRNA in the chemoresistance of gastrointestinal tract adenocarcinomas

Chemotherapy is one of the main therapeutic strategies used for gastrointestinal tract adenocarcinomas (GTAs), but resistance to anticancer drugs is a substantial obstacle in successful chemotherapy. Accumulating evidence shows that non-coding RNAs, especially long non-coding RNAs (lncRNAs) and microRNAs (miRNAs), can aﬀect the drug resistance of tumor cells by forming a ceRNA regulatory network with mRNAs. The eﬃciency of the competing endogenous RNAs (ceRNAs) network can be aﬀected by the number and integrality of miRNA re- cognition elements (MREs). Dynamic factors such as RNA editing, alternative splicing, single nucleotide poly- morphism (SNP), RNA-binding proteins and RNA secondary structure can inﬂuence the MRE activity, which may in turn be involved in the regulation of chemoresistance-associated ceRNA network by prospective approaches. Besides activities in a single tumor cell, the components of the tumor micoenvironment (TME) also aﬀect the ceRNA network by regulating the expression of non-coding RNA directly or indirectly. The alternation of the ceRNA network often has an impact on the malignant phenotype of tumor including chemoresistance. In this review, we focused on how MRE-associated dynamic factors and components of TME aﬀected the ceRNA net- work and speculated the potential association of ceRNA network with chemoresistance. We also summarized the ceRNA network of lncRNAs, miRNAs, and mRNAs which eﬃciently triggers chemoresistance in the speciﬁc types of GTAs and analyzed the role of each RNA as a “promoter” or “suppressor” of chemoresistance.

Source: UCC
Complement Evasion: An Effective Strategy That Parasites Utilize to Survive in the Host

Parasitic infections induce host immune responses that eliminate the invading parasites. However, parasites have evolved to develop many strategies to evade host immune attacks and survive in a hostile environment. The complement system acts as the first line of immune defense to eliminate the invading parasites by forming the membrane attack complex (MAC) and promoting an inflammatory reaction on the surface of invading parasites. To date, the complement activation pathway has been precisely delineated; however, the manner in which parasites escape complement attack, as a survival strategy in the host, is not well understood. Increasing evidence has shown that parasites develop sophisticated strategies to escape complement-mediated killing, including (i) recruitment of host complement regulatory proteins on the surface of the parasites to inhibit complement activation; (ii) expression of orthologs of host RCA to inhibit complement activation; and (iii) expression of parasite-encoded proteins, specifically targeting different complement components, to inhibit complement function and formation of the MAC. In this review, we compiled information regarding parasitic abilities to escape host complement attack as a survival strategy in the hostile environment of the host and the mechanisms underlying complement evasion. Effective escape of host complement attack is a crucial step for the survival of parasites within the host. Therefore, those proteins expressed by parasites and involved in the regulation of the complement system have become important targets for the development of drugs and vaccines against parasitic infections.

Source: UCC
Compliance Cost and Tax Compliance among Small Taxpayers in Ghana

This study estimates compliance cost incurred by small taxpayers for different tax handles and the extent of influence of compliance cost on tax compliance. The study goes further to examine the extent to which the effect of compliance cost on tax compliance vary among geographical location, business type and sex of taxpayer. The standard cost model was used to estimate compliance cost and Two-Stage Least Square technique was also used to examine the effect of compliance cost on tax compliance due to the simultaneous endogeneity between compliance cost and tax compliance. Data collected by Directorate of Research, Innovation and Consultancy (DRIC) of the University of Cape Coastwas used. The study finds the average compliance cost to be GH¢85 per month and varies across the different tax handles. Moreover, compliance cost is found to have a decreasing effect on tax compliance and that the effects differ among geographical location and business type. Tax knowledge, tax rate, fine rate, perception about government use of tax revenue and tax audit are significant factors of tax compliance. Therefore, the study recommends that the Ghana Revenue Authority should consider simplifying the tax laws by organising workshops and seminars to educate taxpayers so as to equip them with the needed skills and knowledge to understand the tax laws and easily file tax returns since taxpayers perceived it to be a major factor that influence tax compliance.

Source: UCC
Compliance To Food Safety Standards And Microbial Quality Of Food Samples From Selected Hotels In Central And Western Regions, Ghana

Food safety is a global issue that is critical to public health, and accurate knowledge of safe food practices by food handlers can save the lives of many consumers. The purpose of this study was to examine knowledge, attitude, practices and knowledge-practice gaps. Also, to assess level of compliance to food safety standards microbial quality of food samples from hotels in the Central and Western Regions of Ghana. A mixed method design for was employed. All the 21 available hotels were involved in the study with 205 food handlers, 10 managers/chefs and 18 regulators. Data was gathered using questionnaire, interview guide and observation checklist. Also, samples of food were collected from the various hotels to determine their microbial quality. Frequencies and percentages, means and Wilcoxon signed ranked test were employed to analyse the research questions. The food handlers' knowledge on food safety was moderate (58%; mean score 0.619 ± 0.169). Also, 82% of the food handlers portrayed positive attitude towards food safety, while only 42.8% demonstrated good food safety practices. There was a significant variance between knowledge-reported practice such that food handlers' food safety knowledge did not reflect in their daily practices. Many (50%) of the hotels did not comply with the Food and Drugs Authority code on provision of facilities due to poor monitoring and supervision and lack of funds to procure the equipment. Also, lack of resources and collaboration among the regulatory agencies affected their regular visits to the hotels for inspection. Therefore, there is need for collaboration among the three regulatory agencies to adopt measures to improve monitoring and supervision activities to enhance the food safety practices of food handlers to prevent food contamination and protect public health.

Source: UCC
Compliance to intermittent preventive treatment of malaria among pregnant women in the Twifo Praso Health district

Two main opposing views about compliance in medical health are: firstly it is not possible to ever have the entire clients to comply completely with regimens requirements, and secondly, through education or some other means it is possible to have clients comply. The possibility of clients complying with regimens however increases with strong partnership between clients and health care professionals. This study assessed the factors leading to the low patronage of SP-based IPT of malaria by pregnant women in the Twifo Praso Health District. Data were collected from 135 women who patronised SP-based IPT of malaria in pregnancy in the Twifo Praso Health District. In addition, five health workers were interviewed. The Spearman's Correlation technique was used to find the association between household income and the number of antenatal care (ANC) visits. Eighty-three percent of the clients knew they were susceptible to malaria, and its devastating effects and of the availability of SP-based IPT, yet only a few (26 percent) took the recommended three doses. Some of the women however were not provided with detailed information on the drug, and 50 percent visited ANC late due to inadequate funds. The Ghana Malaria Control Programme needs to involve all stakeholders in decision-making. Health workers should be given intensive training on the administration of the drug whilst both individuals and communities should be sensitized on malaria and its related issues.

Source: UCC
Compliance with food safety measures by traditional caterers in the Cape Coast municipality

Much work has been carried out on food safety in Ghana, however it appears that a problem still exists considering the increasing number of reported food borne cases to health centers (Cape Coast District Community Health Centre (CCDCHC). In spite of work that has been carried out on the subject, the reasons for non compliance with food safety measures have not been investigated. This study therefore sought to examine why caterers fail to comply with regulations and to determine the relationship between compliance and contamination of food by traditional caterers using the Cape Coast Municipality. Both probability and non-probability sampling techniques were used to select 100 caterers, 150 clients and four regulatory agencies for the study. Samples of food were also purchased for laboratory investigation. The study revealed that traditional caterers were of low educational background and are ignorant about food safety information. However, there was no indication that any of the background characteristics used significantly influence compliance with food safety measures, when the Chi Square Statistic and binomial logistic regression model were applied to the data. It was however established that non compliance with regulations influences food contamination. Evidence from the study suggests that lack of co-ordination among regulatory bodies contributed to duplication of tasks and subsequent negligence of duty. Also lack of logistics affected the regularity of visit by enforcers. Some recommendations were made to help arrest the situation.

Source: UCC
Compliance with international financial reporting standard 7 (IFRS 7): A study of listed banks in Ghana

The aim of this study is to identify the extent to which listed banks in Ghana comply with International Financial Reporting Standards, with particular reference to financial instruments IFRS 7. It also seeks to identify the formal mechanism employed to monitor and enforce IFRS compliance in Ghana. In addition, it is further intended to identify the problems listed banks encounter in complying with IFRS. The level of mandatory compliance with IFRS 7 was measured using a mandatory disclosure index (MDI) which the researcher developed from a self-constructed compliance checklist. A semi structured interview guide was also used to gather data for the study. The sample consisted of six listed banks and covers the period 2008 and 2009. The overall results show a high degree of compliance with IFRS 7, though not absolute. The study reveals the existence of a monitoring and enforcement mechanism which the researcher finds to be not too rigorous. Finally, the study identifies the number of regulatory requirement listed banks had to comply with in addition to the IFRS requirements, the ever changing IFRS, and the inability of the banks to automate the IFRS into their system to make it easier and faster for financial statement preparation, as some of the major challenges that listed banks go through in complying with the IFRS.

Source: UCC
Compliance with International Financial Reporting Standards by Listed Companies in Ghana

This study examined the extent to which companies listed on the Ghana Stock Exchange (GSE) comply with International Financial Reporting Standards’ (IFRSs) presentation and disclosure requirement. With the aid of a checklist, an index of compliance was devised to quantify the level of compliance. This was applied to the 2010 financial statement of 31 companies listed on the GSE. Descriptive statistics was used to analyse the extent of compliance by companies categorised in line with industry classification of the GSE. The study further examined relationships between company attributes and the extent of compliance. In addition, factors influencing the extent of IFRSs compliance are revealed using correlation and multiple regression analysis. ANOVA was employed to explore statistically significant differences between industry types with regards to their extent of compliance. The findings revealed an overall mean compliance of 85.8% in Ghana. Company attributes of size, profitability, auditor type, internationality and industry type associate positively with IFRSs compliance. ANOVA results revealed differences between industry types with regards to their compliance rate. The study recommends that the Institute of Chartered Accountants Ghana liaise with regulators to organise regular training programmes for companies to provide a practical guide for full compliance since the IFRSs receive continuous amendment.

Source: UCC
Compliance with land use regulations in the vicinity of fuel service stations: A study of the Cape Coast Metropolitan area

Despite the numerous benefits of urban fuel stations, threats are posed to human life and properties when the stations are not well managed. The study assessed compliance with land use regulations in the vicinity of fuel service stations in the Cape Coast Metropolitan area. A total sample size of 371 respondents comprising 352 bonafide land owners or heads of household, 18 fuel service station managers, and one Land Use and Spatial Planning Authority (LUSPA) officer was selected for the study. The study used a descriptive research design with a mixed-method approach and selected respondents based on cluster and purposive sampling techniques. The research found that some of the fuel service stations were identified with hot works (fire-related activities) from the adjoining land use which pose a threat to the environment at large. A land use compliance map was also generated using ArcGIS Pro based on the variations in the land uses from the study. Conditions that accounted for the variations in the statutory and existing land uses were geographic and environmental such as demographic dynamics, global food consumption, energy demands, settlements and infrastructure, and economic activities. The study also revealed that people who are financially stable, socially connected, and can make a great change in society and people’s lives influence land use compliance. Regression analysis revealed that demolition of poorly sited structures, withdrawal of permits, effective law enforcement, awareness creation, and financial capacity of land users and developers are significant factors that influence land use compliance in the vicinity of fuel service stations. The study concluded that there is a high level of compliance with land use regulations in the vicinity of the fuel service stations in the Cape Coast Metropolitan area. It is therefore recommended that land use found within proximity to fuel service stations that engage in fire-related activities should be checked, and strictly regulated by the regulating bodies (NPA, EPA, or LUSPA). The LUSPA should also adapt the land use compliance map of this study as reference data to aid in monitoring and tracking land-use activities in the vicinity of the fuel service stations.

Source: UCC
Compliance with physician communication and health related quality of life of hypertensive patients and diabetic patients in Tamale teaching hospital

The study investigated how compliance mediates physician communication and health related quality of life of patients with hypertension or diabetes in the Tamale Teaching Hospital. A cross sectional design was employed and collected data using structured questionnaire and structured interview guide. Using purposive, quota and convenient sampling methods, 211 patients were sampled out of which 148 and 63 were hypertensive patients and diabetic patients respectively for the study. Descriptive statistics and mediation analysis with regression were employed as the statistical tools for the study. The study revealed that hypertensive patients and diabetic patients have high health related quality of life. Patients mostly complied with physician‟s communication. The study also found that hypertensive patients and diabetic patients perceived the care physicians gave them was patient centred. Physician communication but not compliance improves health related quality of life of hypertensive patients and among diabetic patients, the improvement in health related quality of life for these patients did not have any relation with physician communication and compliance. The study recommended that physicians should continue employing patient centeredness skills which will improve compliance to treatment advice and health related quality of life of the patients. Hospital administrators should put in measures that will help to enhance better doctor-patient communication as it has been showed to relate positively with patient compliance, perception of patient centeredness care and health related quality of life. Stakeholder‟s involvement for an improved management system as well as the engagement of more psychologists should be intensified by the ministry

Source: UCC
Compliance with the reportingrequirement of PFM laws and IPSAS: How is Ghana is faring?

The Government of Ghana promulgated the Financial Administration Act, 2003, (Act 654)and its consequential Financial Administration Regulations, 2004 (L. I. 1802) for the purpose of improving accountability over the management of public funds. The financial management law in Ghana contains requirements for a robust and comprehensive financial reporting regime based on the accrual basis accounting system. Although, a reporting regime that complies with the requirements of the Financial Administration Act, 2003 (Act 654) and its consequential Regulations is not necessarily IPSAS compliant, will reflect a number of the requirements of accrual basis IPSAS which will help improve accountability and deepen transparency with respect to the management of public funds. Discussions on the adoption of IPSAS by the Government of Ghana has been ongoing since 2007. Ghana was listed in September 2007 as one of the countries that had adopted cash basis IPSAS and was in the process of transitioning to accrual basis IPSAS by the International Public Sector Accounting Standards Board (IPSASB). This study used the qualitative approach of document analysis design as its methodology to access whether or not the financial statement of MDAs, MMDAs, and the accounts of the Consolidated Fund of Ghana are prepared in compliance with the Financial Administration law of Ghana and IPSAS. The study found that the accounts of the Consolidated Fund, the financial statements of MDAs and MMDAs do not fully comply with the reporting requirements of the Financial Administration Act and its consequential Regulations. The financial statements of the public accounts of Ghana also do not comply with IPSAS.

Source: UCC
Complicated appendicitis: experience from central region of Ghana

Background: Acute appendicitis is a common surgical abdominal emergency. The aim of this study is to determine the incidence, presentation and immediate outcome of acute appendicitis in a new teaching hospital in Cape Coast. Methods: All patients who had surgery for acute appendicitis at the central regional Hospital, cape coast from 1st January 2011 to 25th October 2012 were retrospectively reviewed. Results: During the study period five hundred and four emergency surgical operations were performed. Abdominal emergency operations constituted 81.5% of these emergencies (411/504). Seventy-seven patients who had appendicectomy during the period constituted 18.7% of all abdominal emergencies. Seventy-six of the patients had requisite details for analysis and form the basis of this study. Appendicitis was seen more in the second and third decades of life with male preponderance. Thirty-one (40.3%) had complicated appendicitis (perforated/ ruptured appendicitis and gangrenous appendix). Though appendicitis is uncommon in children less than ten years, more than 80% presented with complicated appendicitis. Only 6.6% of patients were 50 years and above and they all presented with complicated appendicitis. In male patient with appendicitis, 33.3% presented with complicated appendicitis while in females, 57.9% presented with complicated appendicitis. Two (2.6%) patients died in the immediate postoperative period. Conclusions: About one out of five patients who had emergency abdominal surgical operation had acute appendicitis with 40% of them presenting with complicated appendicitis. Complicated appendicitis is more common in females, children less than 10 years and patients 50 years and above. Immediate postoperative mortality is associated with ruptured appendix.

Source: UCC
Composition and stand structure of a tropical moist semi-deciduous forest in Ghana

The species composition of trees and the structure of plant flora of the Kakum National Park (KNP) were studied. A total of 73 species belonging to 63 genera and 28 families were identified in a 2.25 ha of the forest. The most significant families, in terms of the numbers of genera and species, were the Meliaceae, Sterculiaceae, Mimosaceae, Moraceae and Annonaceae. The importance value indices (IVIs) of the species were very low, ranging from 0.39 to 23.17. The Shannon-Weaver and Simpson diversity indices were high (averaging 3.43 and 0.95 respectively) and so was the average equitability (0.80). Most of the species (approximately 93%) were rare. The mean densities of trees and saplings were low with respective values of 257 and 15,043 individuals/ha. The mean density of seedling (50,250 individuals/ha) was high. The mean basal area of the trees was high, 33.76 m2/ha. The high basal area was mainly due to the contributions of six families: Sterculiaceae, Meliaceae, Lecythidaceae, Sapindaceae, Ulmaceae and Mimosaceae in ascending order of importance. Estimated rates of recruitment and mortality of trees in the various size-classes were high

Source: UCC