ghanaopendata/ghanaian-research-english huggingface dataset:
An assessment of the effectiveness of revenue mobilization and expenditure on the performance of the national health insurance schemes-evidence from the Eastern Region.

This study sought to do an assessment of the effectiveness of revenue mobilization and expenditure on the performance of the national health insurance schemesevidence from the Eastern region. The study is to identify the various sources of revenue and expenditure by the NHISs’ in the Eastern region. It provides pragmatic policy for assessing how revenue mobilization and expenditure sources are managed by the schemes. Due to the predominant nature of agriculture as the main occupation of the region and faced with high levels of poverty, Eastern region was preferred for this study to assess how the schemes are able to mobilize the needed amounts in their operations. Questionnaires, interview, and observations were the main data collection instruments used. The study assessed performance of the schemes with the aid of CAGR that is Compound Annual Growth Rate model. Likert five scale rating was also employed to identify achieving revenue targets and outreach programs as factors to the effectiveness and challenges respectively. Data analyzed were made with the help of MS excel, tables, figures, percentages. The study also revealed that among the revenue sources, Administrative fees otherwise known as processing fees was the main source of revenue to the schemes, whilst chief among the identified expenditure sources, electricity consumption was high. The study recommended the following set of measures that will help enhance revenue mobilization: electronic or mobile alerts, electronic transaction processing, automated data processing audits internal controls, proper demarcation, monitoring of duties and responsibilities, public education, training, workshops, and education.

Source: KNUST
An assessment of the effectiveness of credit risk management in microfinance institutions in kumasi metropolis”.

The research's goal was to evaluate the influence of credit risk management on the liquidity position of Ghanaian microfinance companies: a case study of selected MFIs in the Kumasi Metropolis. The descriptive research design was employed by the researcher. The quantitative research method was applied. The study's target population consisted of 156 workers from selected MFIs in the Kumasi Metropolitan Area. The census approach was utilised to pick all 156 research participants. The major data collection tool was a questionnaire. The questionnaire was analysed using statistical methods such as frequencies, percentages, and mean. Staff training, client project review, internal controls, customer affordability calculation, credit granting policy, debt collection strategies, and credit scoring models were identified as credit risk reduction measures employed by the MFI to manage loan default. MFI assessed the following aspects before issuing loans to clients: capacity to pay, future prospects of the business, profitability of the firm, cash flow statement, profit and loss statement, security, customer character, borrower payback history, and credit utilisation experience. Overreliance on guarantors, carelessness and poor underwriting, as evidenced by inadequate loan documentation, a lack of current financial information, and a lack of protective covenants in the loan agreement, communication ineffectiveness, and ineffective loan monitoring, all contribute to loan default. To increase loan recovery at the MFI, the research advised that management organise frequent workshops and seminars to train credit officers on loan approval, credit assessment procedures, loan supervision tactics, and monitoring strategies.

Source: KNUST
An assessment of the effectiveness of local content in Ghana’s Oil and gas industry: a case study of Rigworld International Services Ltd

ABSTRACT The discovery of any natural resource in every country often times comes with great exhilaration and a sense of anticipated positive impact because of the expected opportunities that are normally associated with the exploitation of these resources. The study seeks to assess the effectiveness of Ghana's local content policies in Ghana’s oil and gas industry. Since the researcher seeks to delve deeper into the topic, both quantitative and qualitative methods were employed for this study. The totalsample size for the study involves 80 respondentsfrom IOCs and staff of Rigworld International Services Ltd. The sampling technique used for this study was purposive sampling with selected respondents from IOCs, civil societies and staff of Rigworld International Services Ltd. The study found out that, majority of the respondents stated that local content legislation is in line with its intended goals and objectives. Concerning the practicality of the goals and objectives of the LC legislation, most of the respondents indicated the impracticality of the goals and objectives of the LC legislation. The study further revealed that there are a number of barriers impeding the activities of indigenous companies in the industry, these include- inadequate financing, lack of requisite human capital, lack of technological know-how. In addition, majority of the respondents held the view that the implementation of LC policies have inured to the benefit of indigenous companies, to the extent that one of the indigenous companies has had its management systems certified by International Standards Organization (ISO). The study recommended that the government through the ministries of Trade and Industry and Petroleum sho uld help universities and polytechnics establish training courses in line with the oil and gas industry. Secondly, the study recommends the revision of the LC policies to help address the impracticality and the abuse perpetrated by some OICs. Lastly, there is a recommendation for government to set up Venture Capital Fund iii iv to assist indigenous companies finance their capital intensive projects and expand their operations.

Source: KNUST
An Assessment Of The Effectiveness Of Internal Control Systems At Oyoko Methodist Senior High School

This Study Analyses The Assessment Of The Effectiveness Of Internal Control Systems At Oyoko Methodist Senior High School In The New Juaben Municipality In The Eastern Region Of Ghana. Five Research Questions Were Raised To Facilitate Theoretical Conclusion Using The Descriptive Survey Method. The Principal Object Of This Analysis Was To Test The Efficacy Of The Internal Control Systems At Oyoko Methodist Senior High School. Specifically, The Study Was Designed To Find Out; How Effective The Existing Risk Assessment Procedures Are, In Oyoko Methodist Senior High School? Whether There Are Established Control Environments In The Oyoko Methodist Senior High School? How Adequate Are The Established Control Activities Required To Prevent And Detect Errors And Inappropriate Actions In Oyoko Methodist Senior High School? Whether The Information On Control Activity And Control Environment Are Timely And Effectively Communicated To The Staff Of Oyoko Methodist Senior High School? How Effective And Efficient The Monitoring Procedures Over The Internal Control Systems Are In Oyoko Methodist Senior High School? This Study Employed A Qualitative Approach To Gather Relevant Data From The Respondents Through The Use Of Interviews And Focus Group Discussions. A Purposive Sampling Method Was Adopted To Select A Sample Size Of 12 Based On Their Relevant Knowledge And Involvement In Internal Control Activities In The Institution. Data Were Analyzed By Transcription Of Information Basing On The Research Used In Data Collection On The Field. The Study Established That The Internal Control Systems Had A Great Influence On The Performance Of Any Institution That Aspires For Greatness. The Study Further Concluded That Certain Factors Such As Poor Monitoring And Control Of The Internal Activities Of The School Had Led To The Poor Performance Of The Internal Control Systems Of The School.

Source: KNUST
An assessment of the ethical behavior of accountants in Brong Ahafo region’s Ghana education service

The present world requires the accounting profession to endorse transparency and provide accurate financial reporting but the ethical behavior among accounting professionals to achieve this requirement is not assured. Past studies have examined the ethical behavior of accounting practitioners in companies and other organizations but limited studies have been done in the education sector. This study assesses the need for accounting professionals in the Ghana Education Service to uphold good ethical behavior to help the government to achieve the aim of improving the education sector. The study uses a population of 330 accountants from the Ghana Education Service in the Brong Ahafo Region and a Likert scale questionnaire was administered to assess the ethical behavior of accountants. The study revealed that the performance of the accounting duty is based on strict adherence to the IFAC Code of Ethics. The educational accountant can only perform his/her duties to the satisfaction of stakeholders when good ethical conduct is practice. It recommends Ghana Education Service encode the IFAC Code of Ethics into its organizational Code of Ethics for the practicing accountants to enhance their performance and organize more workshops for both the substantive accountants and subordinates on the need for the Ethical Code to help improve and enhance their work.

Source: KNUST
An assessment of the effectiveness of the internal control systems at pbc limited in the western north region of Ghana

This study therefore seeks to identify and discuss the internal control mechanism in PBC Ltd in relation to fraud prevention, misappropriation of funds, the benefits it derives in the implementation of internal control and the challenges PBC Ltd encounters in the implementation of its internal controls. The research adopted both qualitative and quantitative approach involving the use of questionnaire and structured interview. Quantitative research method involves collecting and interpreting numerical data or one that has been quantified while the qualitative involved face-to-face verbal questioning and responses which were presented thematically. The target population included all management and employees of PBC Ltd in the Six Regions of Ghana, namely Ashanti, Brono Ahafa, Western, Eastern, Volta and Central regions. The study however used Western North (Sefwi –Wiawso) Region of Ghana, since it was not possible to use all the six regions for this study. The target population from which the sample was taken was therefore 1056, constituting permanent staff and non –permanent staff workers. It was empirically proven that the internal control system at PBC Ltd was quite effective due to the fact that the company had defined organizational structure and assigned duties and responsibilities that made control very effective. The study further revealed that internal auditors enjoy some degree of independence while it was able to maximize the use of IT to track the system. It was proven empirically also that the company has effective board of directors and competent management to formulate policies and procedures that aided the smooth implementation of the designed internal control. Despite the fact that majority of the respondents agree that internal audit enjoys some degree of independence, it was agreed also that they only enjoyed partial independence. It behooves that well-functioning audit committee should be constituted to give more strength to the auditors and further ensure their independence.

Source: KNUST
An assessment of the impact of strategic planning on the Performance of selected rural and community banks in the Western Region of Ghana.

The study examined the impact of strategic planning on the performance of Rural and Community Banks in the Western Region of Ghana. Strategic Planning has been unknown to many Rural and Community banks prior to the 1990’s. Lack of planning within the Rural banking sector contributed to the abysmal performance of these banks, contributing to the collapse of about 21 of these banks, and about a third of them going into distress. The intervention of the Association of Rural Banks (ARB) in organizing a series of seminars on strategic planning for these banks in 1999, and the implementation of strategic plans by these banks in 2000, led to the rapid improvement in the performance of these banks. The purpose of the study was to ascertain whether or not the introduction of strategic planning in the Rural and Community Banks has had any impact on the performance of these banks. The target population consisted of five rural and community banks selected from eleven rural and community banks in the Western Region, with a staff population of 300. The main instruments employed for data collection were questionnaires and secondary data. The study revealed that Management participation in strategic planning in the selected banks was significant, as the selected banks did not have enough financial resources to hire strategic planners from outside. The study findings also revealed that the introduction of strategic planning in the rural banking sector has improved the performance of the selected banks. The study recommends the use of strategic plans by rural and community banks to help improve the human resource base and the financial performance of their companies.

Source: KNUST
An assessment of the impact of internally generated funds on the administration of the Public Universities in Ghana: a case study of University of Education, Winneba, Kumasi Campus.

Funds is the lifeblood that flows into all essential parts of the corporate body of an organization thus an organization is bound to fail without it. Therefore, the purpose of the study was to assess the impact of internally generated funds (IGF) on the administration of the College of Technology Education, Kumasi. In order to obtain concise data for the study, the Deputy Finance Officer of the college was selected as the sole respondent alongside the secondary data from the annual reports, financial statements, performance review report and the annual budgets of the college. Questionnaire was the main instrument used to collect the primary data. The data obtained were analyzed with the help of tables, figures and charts. The college has five main sources of income of which only two that constitutes the college‟s IGF are reliable. This includes student fees which accounts for more than 90% of IGF and non-student fees which accounts for less than 10% of IGF. IGF at the college are expended on three main areas including compensation of employees, goods and services and assets and investment activities. The generation and application of IGF at UEWK faces a number of challenges including low enrolment, government policies and controls, bribery and corruption, erratic power supply and delay in release of government subvention among others. To improve generation and application of IGF at UEWK, the college should introduce more postgraduate and part-time programs; embark on more industrial research workshops and seminars; introduce additional phases of electricity on the campus and enhance accountability and transparency.

Source: KNUST
An assessment of the ethical behavior of accountants in brong ahafo region’s Ghana educationservice

The present world requires the accounting profession to endorse transparency and provide accurate financial reporting but the ethical behavior among accounting professionals to achieve this requirement is not assured. Past studies have examined the ethical behavior of accounting practitioners in companies and other organizations but limited studies have been done in the education sector. This study assesses the need for accounting professionals in the Ghana Education Service to uphold good ethical behavior to help the government to achieve the aim of improving the education sector. The study uses a population of 330 accountants from the Ghana Education Service in the Brong Ahafo Region and a Likert scale questionnaire was administered to assess the ethical behavior of accountants. The study revealed that the performance of the accounting duty is based on strict adherence to the IFAC Code of Ethics. The educational accountant can only perform his/her duties to the satisfaction of stakeholders when good ethical conduct is practice. It recommends Ghana Education Service encode the IFAC Code of Ethics into its organizational Code of Ethics for the practicing accountants to enhance their performance and organize more workshops for both the substantive accountants and subordinates on the need for the Ethical Code to help improve and enhance their work.

Source: KNUST
An assessment of the impact of internally generated funds on the administration of the public universities in Ghana: a case study of University of Education, Winneba, Kumasi Campus.

Funds is the lifeblood that flows into all essential parts of the corporate body of an organization thus an organization is bound to fail without it. Therefore, the purpose of the study was to assess the impact of internally generated funds (IGF) on the administration of the College of Technology Education, Kumasi. In order to obtain concise data for the study, the Deputy Finance Officer of the college was selected as the sole respondent alongside the secondary data from the annual reports, financial statements, performance review report and the annual budgets of the college. Questionnaire was the main instrument used to collect the primary data. The data obtained were analyzed with the help of tables, figures and charts. The college has five main sources of income of which only two that constitutes the college‟s IGF are reliable. This includes student fees which accounts for more than 90% of IGF and non-student feeswhich accounts for less than 10% of IGF. IGF at the college are expended on three main areas including compensation of employees, goods and services and assets and investment activities. The generation and application of IGF at UEWK faces a number of challenges including low enrolment, government policies and controls, bribery and corruption, erratic power supply and delay in release of government subvention among others. To improve generation and application of IGF at UEWK, the college should introduce more postgraduate and part-time programs; embark on more industrial research workshops and seminars; introduce additional phases of electricity on the campus and enhance accountability and transparency.

Source: KNUST
An Assessment of the impacts of selected Meteorological and Land Use Land Cover Datasets on the accuracy of wind speeds downscaled with the Weather Research and Forecasting Model for coastal areas in Ghana

Downscaling of wind speeds with the Weather Research and Forecasting model (WRF) model requires inputs from datasets such as Meteorological and Land Use and Land Cover (LULC) datasets. The accuracy of these datasets is among the factors that significantly impact the accuracy of the wind speeds that are generated by the model. In this study, we assess the accuracy of wind speeds data that are downscaled for an area in coastal Ghana using six meteorological, and two global Land use and Land Cover (LULC) datasets as inputs to the WRF model. In contrast to the LULC datasets tested, model wind speeds for the area were more significantly impacted by the different meteorological datasets. Meteorological datasets that were produced with higher resolution forecasts combined with more advanced data assimilation techniques produced better estimates of wind speed, and vice versa. The JMA JRA55 Reanalysis, NCEP GFS Analysis data, and ECWMF ERA5 gave the relatively best combinations of wind speed error metrics and are therefore recommended for consideration for downscaling of wind speeds for wind resources assessment in the coastal regions of Ghana. However, the ECWMF ERA5 is preferred as its mean error margins are fairly constant and so should be easier to correct.

Source: KNUST
An assessment of the level of tax compliance among small and medium enterprises in the cape coast metropolis

The purpose of the study is to assess the level of tax compliance amongst small and medium enterprise in the cape coast metropolis. The study utilized the quantitative method. Two hundred (200) business owners and attendants of the cape coast metropolis were sampled using the simple random sampling technique. Descriptive statistics, correlation and regression were employed in the analysis of data. The study found low knowledge level of business owners and attendants of smes in cape coast regarding tax compliance and obligation issues. The study found that the most dominant indicator underscoring factors causing non-compliance of smes to tax laws and obligations is digital economy, followed by level of education, next is attitudes of sme operators, behaviour of tax administrators, structure of the tax system and the least being the rate of taxes. The study found that tax education exerts significant effects on tax compliance behaviour of smes. It was discovered that improving tax compliance comes with adopting strategies that can target some specific tax areas namely tax education, tax system, tax administration, tax payers, and digitization or technology issues. It was concluded that adequate knowledge, education, training on tax laws, compliance would improve amongst smes in cape coast. The study recommended that adequate tax education is required in order to improve the work of smes on regular basis in relation to tax compliance.

Source: KNUST
An assessment of the new pension scheme under the National Pensions act 766 (2008): a case study of the Kumasi Metropolis.

In Ghana, concerns have been raised and agitations made over inadequacies in the existing pension schemes in the country due to factors such as discrepancies in the benefits enjoyed by retirees under the hitherto, two existing pension schemes, the Cap 30 and the Social Security and National Insurance Trust. It was in recognition of the need for reforms to ensure a universal pension scheme for all employees in the country that the new National Pension Act 766 was promulgated in 2008. The objectives of this study were to: analyse the awareness levels of workers; assess the benefits of the new pension scheme; determine the perception of workers; and assess the challenges facing the implementation of the new pension scheme. The study adopted descriptive research design. The population of the study were formal sector workers in Kumasi. A sample size of 300 was used. Questionnaire was employed for the data collection. Quantitative data analysis technique (such as Mean, Standard deviation, frequency, and percentages) and qualitative data analysis technique such as content analysis, and logical deduction and induction were used to analyse and discuss collected data. It was found out that: the respondents are fairly aware of the existence of the new scheme; the respondents accepted that the new scheme has brought some economic benefits to contributors and the country; respondents have a positive perception about the new pension scheme; and the major challenges that face the implementation of the new scheme are low rates of pension fund returns and lack of knowledge of the new pension scheme. It was recommended that: intensive public education should be embarked on by the NPRA and the regulations governing the new pension scheme be rigidly enforced.

Source: KNUST