ghanaopendata/ghanaian-research-english huggingface dataset:
Associations of financial inclusion with physical activity participation in later life

Background: Physical activity (PA) is a vital modifiable psychosocial intervention for promoting healthy longevity but problematically decreases with age. Innovative community-based strategies are recommended by the World Health Organization (WHO) to improve PA but prior research has seldom considered the interactive effect of financial inclusion, social networks, and sex differences on PA. In this study, we examine the role of sex differ ences and resourceful social networks in relation to the association of financial inclusion with PA among older Ghanaian people. Methods: The sample included 1201 adults aged 50 years who participated in the 2016-17 AgeHeaPsyWel HeaSeeB study. We assessed financial inclusion with an eight-item Financial Instrument Questionnaire Scale and PA with the International Physical Activity Questionnaire Short Form (IPAQ-SF). Linear regressions and moderation analysis were used to test the hypothesized associations. Results: The mean financial inclusion and PA scores were 1.9( 1.8) and 9.0( 4.4) respectively. After full adjustment for potential confounders, a unit increase in financial inclusion was significantly and positively associated with increases in PA participation (β ¼ .308, p < .005) and also notable among those aged 65 years (β¼ .413, p ¼ .023). Crucially, the positive association between financial inclusion and PA was significantly modified by social networks (β ¼ .151, p < .001). However, the role of sex in this association was not robust. Conclusions: Findings emphasize the effect of financial inclusion on PA in old age, particularly when considering social networks. Programs to improve financial inclusion and social integration may benefit the acceptance andparticipation of PA among older adults.

Source: KNUST
Atrazine level in air particulate matter in the Kumasi Metropolis and its environs

Atrazine is a widely used pre- and post-emergence herbicide to selectively control weed growth. A total of 40 air particulate samples were collected on filter papers from all the 8 urban and farming communities. A Sibata Low Volume pump (Model LV- 40) air sampler was mounted at a height of 1.5 m during sampling at each of the sites. Air samples were collected by continuously pumping air through a filter paper fixed in the sample inlet of the sampler for 8 hours at a flow rate of 30 L/min and a temperature of 25 oC. A total volume of 14.4 m3 of air was sampled. In all, about 20 mL of acetonitrile was used to extract the air samples through 5-minute ultrasonication. High Performance Liquid Chromatograph (Varian Inc, USA) coupled with a UV detector (HPLC-UV) fitted to autosampler (model 410 Varian, USA) was used to analyse the samples based on modified Multi-Residue Method (MRM, GSA- T 24) by Ghana Standards Authority (GSA). The mobile phase involves acetonitrile/water (80:20 % v/v) for separation at a flow rate of 1.5 mL/min with a detection within 6 mins at a wavelength of 254 nm. The mean concentrations in the urban areas were found to be 0.28 ± 0.55 pg/m3 each for Suame and Gyinyase communities. Buokrom Estate had 0.29 ± 0.55 pg/m3 while 0.53 ± 1.05 and 1.05 ± 2.10 pg/m3 was obtained for Tanoso and Kejetia communities respectively. The mean concentrations for farming communities include: 12.72 ± 7.69, 13.34 ± 10.70 and 16.48 ± 17.17 pg/m3 for Nkawie-Toase, Afari and Mpasatia respectively. All the mean concentrations were found to be less than WHO Threshold Risk Value (TRV) of 5.0 ng/m3. The health risk indices for children in the farming communities were more than one indicating potential atrazine hazards.

Source: KNUST
Atm Performance In Access Bank Ghana Ltd:A Case Study Of Offsite And Onsite ATMS in Kumasi

The study explores the use of the ATM services at the various ATMs of Access Bank Ghana Limited. The main objective of the study is to access the performance of ATMs in Access Bank Ghana Ltd. This was done by analyzing the various ATMs up time, customer knowledge on ATM services, determining customer perception on the benefits and problems of ATM services and also determining strategies the customers prefer the bank management adopts in order to improve upon its ATM services. The study adopted the descriptive approach which uses quantitative method of data collection and analysis. Questionnaires were the main instrument used for the data collection and it was solicited from 295 respondents using stratified sampling method to break the sample unit according to their level of education. Both primary and secondary data sources were used for the study. Questionnaires were used in gathering the primary data. The secondary data sources included the branch teller transaction reports, branch customer complain file, journals and the internet. It was found that most of the customers have a good knowledge on the services offered by the ATM. A major problem found through the study was that there is a high perception that the branch ATM is associated with technical problems such as frequent network failures and frequent breakdowns. It was also found out that the ATM withdrawal charges for savings account holders were high. It was therefore concluded that majority of ATM subscribers have a good knowledge on the services offered by the branch ATM. The motivating factors for using the branch ATM services are privacy in carrying out banking transactions, time saving element and the flexibility in use. The demotivating factors that prevented respondents from using the branch ATM are high charges, technical failures and unfavourable daily withdrawal limit.

Source: KNUST
Ategorization of the sources of variation orders in road construction projects in Ghana

The road industry has inherent risks due to the complicated nature of the work. This subsequently leads to variations. Variations in the construction industry comprise of omission, addition and substitution. The main aim of this research is to categorize the sources of variation orders in road projects. The objectives were: to identify work sections in road projects that are predominantly affected by variations; to evaluate and categorize the sources of variation orders in road projects; to identify the effects of variation orders in road projects; and to propose strategies to minimize variation orders in road projects. Quantitative research strategy was employed. Questionnaires were used to gather data from respondents. Purposive sampling technique was adopted. The tools for analyzing the data consisted of descriptive statistics, mean score ranking, and Cronbach Alpha for testing reliability. The following were the work sections that had the most variations in descending order: Roads and pavings; Pipe works; Concrete ancillaries; Drain and ditches; In-situ concrete. The sources of variations were analysed. From client related source, change in specifications by the owner; inadequate planning; owner’s financial problems; delay in decision making; obstinate nature of the owner were the most significant sources. From the consultant/designer related source, change in specification by the consultant; inadequate design; design complexity; inaccurate cost estimation; slow decision making were the most significant sources. From the contractor related source, lack of strategic planning; reworks; contractor’s financial difficulties; poor workmanship; lack of coordination between general contractors and subcontractors were the most significant sources. From the miscellaneous related source, inappropriate government policies; fluctuation in prices of materials; unavailability of equipment; shortage of skilled manpower; emergency works were the most significant sources. Completion schedule delay; Causes rework;iii Additional payments for contractor; Disputes among professionals; increasing Blemish firm’s reputation were the most severe effects of variations on road projects. Extensive planning is required by all parties before commencement of works; Consultant coordination is essential at the design stage; Supervision of works should be well undertaken; Consultants should produce designs and contracts that are conclusive; Enough time must be provided for pre-tender planning were the most significant strategies to minimize variations in road projects. It is recommended that supervision of works should be well undertaken. This will prevent the need for reworks and variations

Source: KNUST
The asymmetry of information on customs values and its effects on revenue, a case study of the mining list and statutory free and exempt goods

Customs, Excise and Preventive Service (CEPS) is one of the three revenue collecting Institutions and have been contributing about 56% of national revenue. As a member of the World Customs Council and World Trade Organization (WTO), in April 2000 it adopted the WTO valuation system and abolished the Commissioner’s Valuation List. Importers produced supplier’s invoice which were authenticated by the accredited Destination Inspection Companies (DIC). However, with the advent of the new system of valuation, there was a hue and cry by CEPS that importer’s with the connivance of the DIC, were undervaluing dutiable imports with the sole aim of paying less than expected taxes. That the Mining Companies which also enjoyed exempt on their import were inflating value to repatriate more capital then they brought in. This research therefore set to prove this allegation with facts and figures. It consequently gathered data on values on some selected items imported by mining and non-mining companies for the 2008 through the GCNet. The items were automobile battery, tyres, and Toyota Hilux pick-ups. The means of the mining companies were found to be higher than the non-mining companies. However, a t-test for the two independent means with the exception of the battery found significant differences between the means. This therefore confirmed the hypothesis that “goods that are statutory free or exempt are not valued the same as counterparts goods when dutiable”. The sample size as compared to the volume of imports was small, consequently a larger sample size was recommended as well as the adoption of a uniform and standard method of describing imported goods were also suggested. This was to ensure that identical goods were described in the same manner irrespective of the entry point that the goods were being imported for easy identification and comparison. The finding could also be used to settle the debate as to whether CEPS or the IC should perform the function of valuation and classification of imported goods.

Source: KNUST
Attaining optimal investment allocation using discrete dynamic programming technique.

Everyone uses money. We all want it, work for it and think about it. Money has been one of the strongest supporting pillars in the lives of humans. People usually have the desire to earn more money in order to achieve set goals in their lives, but the decision on how, where and how long to invest for maximum profit becomes a problem to some . This study examines which of the three types of fixed deposits on sale from three financial institutions ; Barclays Bank Of Ghana limited, Ghana Commercial Bank and Fidelity Bank Limited at defined rates and periods when purchased yields the best returns. The method employed was discrete dynamic programming technique. Results of the study indicated that investment at Fidelity Bank Limited yields more returns comparable to Barclays Bank of Ghana Limited and Ghana Commercial Bank.

Source: KNUST
Attitude of teacher trainees towards pupils with disabilities. a case study in the Nanumba North District of Northern Ghana

Towards the realization of the goals of inclusive education the attitude of teacher trainees towards pupils with disabilities cannot be under estimated as an important factor. The study was therefore carried out to assess the attitude of teacher trainees of E. P College of Education, Bimbilla towards pupils with disabilities in the Nanumba North District in the Northern Region of Ghana. The study design was descriptive and cross sectional. In all 150 trainees were selected by the use of stratified random sampling technique out of the total of 283 trainees in the out segment of the in-in-out programme of the college. The respondents were given a set of questionnaires to respond to as a means of ascertaining their attitude towards pupils with disabilities at the basic schools. The questionnaire items were four rated Likert scales questions for the respondents to respond to. The research used the independent sample t-test as the statistical tools for data analysis in order to test the research hypothesis. The major findings are that, there was no gender difference in the teacher trainee‘s attitude towards pupil with disabilities. Trainees held positive perceptions towards persons with disabilities because of their exposure to disabilities issues in special needs education. Finally both male and female trainees do not differ in their attitude towards pupils with disabilities. It is recommended that refresher courses taking the form of seminars, workshops and conferences should be organized regularly to update the teacher‘s knowledge and skills in the area of their teaching profession and disability. Teacher trainees should be given opportunities to experience inclusive education practice in inclusive schools.

Source: KNUST
Attitudes and knowledge about HPV vaccination among Ghanaian women with cervical cancer

Objective: To explore knowledge about the human papillomavirus (HPV), HPV vaccination, barriers to vaccination and acceptance of the HPV vaccine in the highest‐risk and most‐impacted population in Ghana. Methods: A survey was administered to 100 women with histologically confirmed cervical cancer at a teaching hospital in Ghana. Results: Participants had a mean age of 59 (±14.3) years, 65.0% had a parity of five or higher and 89.0% had a monthly income less than 500 Ghana cedis ($63 USD). Seventy‐nine percent of participants had a diagnosis of stage III or greater cervical cancer. Only 8.0% had heard of HPV and 4.0% knew that HPV caused cervical cancer. Fifty‐five percent had not heard of vaccines, in general; of the remainder, the majority endorsed that vaccines, in general, were effective (89.0%) and safe (95.0%). No participants had received the HPV vaccine. After a brief education session, 94% believed the HPV vaccine was effective and 65.0% were categorised as having ‘high vaccine acceptance’ after responding ‘definitely yes’ to recommending the HPV vaccine to female relatives, male relatives and the community. There were no significant differences in demographic variables or cervical cancer disease characteristics between the ‘high vaccine acceptance’ and ‘some vaccine hesitancy’ groups. Conclusion: Although women with cervical cancer in Ghana have low awareness of HPV and HPV vaccination, they demonstrate high vaccine acceptability and low hesitancy.

Source: KNUST
Attitude of Construction Workers towards Building Material Wastage

Construction materials form an important part of every construction project. Without them the objectives of the project cannot be realized. The management of construction materials has been problematic over the years leading to shortage of materials during construction and delay in completion of projects as a result of wanton generation of construction waste. One area of construction waste investigation which has eluded the radar of construction researchers is the attitude of construction workers towards construction waste generation. It is intended that this investigation should promote sustainable construction. In order to achieve the above aim, this study adopted a quantitative approach by using structured field survey questionnaire as the key tool for data collection which gave a response rate of 95%. The SPSS was used in packaging the data for analysis. The main technique of data analysis was descriptive statistics focusing mainly on the mean score, standard deviation, and indexes. The chi square which is a non-parametric tool was also used to ascertain the significance of result. The findings of the study indicate that construction workers have not developed sympathetic attitude towards the wastage of construction material. Attitude related factors among construction workers to material waste generation include rework due to workers mistakes/poor workmanship; poor communication among the parties involved in a project; human error and carelessness; improper interaction between engineers and workers; and provision of insufficient information to project participants among others. Similarly, the study uncovered project cost as the key aspect of construction projects severely affected by the construction waste as far as the attitude of construction workers is concerned. The most wasted materials uncovered by this study consist of mortar, cements, plaster and grouting; timber construction products; bricks and blocks; and ceramics. Key guidelines proposed for adoption to curb construction material waste include the use of bar-code system for material management for delivery and return; use of reward system and punishment; waste audit; and issuance of certificates to construction firms for waste minimization. It is believed that this study will ignite a wind of change in the construction industry as far as construction material wastage is concerned. For instance, bar coding technology can be adopted to track the movement of construction materials from source to final placement on site. This study has the potential of fostering other studies in the future within the framework of attitude of construction workers.

Source: KNUST
Attitude towards electronic tax and tax compliance among smes in the gushegu municipality

Insufficient tax revenue has hindered the ability of several developing nations' governments to provide adequate public services. Despite the importance of taxes and tax-related innovations including the introduction of the electronic tax system and tax education by the Ghana Revenue Authority, non-compliance with tax laws continues to be a problem. In view of this, this study examines the mediating role of the adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance of SMEs in the Gushegu Municipality. Through the use of questionnaires, the study collected primary data from 90 SMEs in the Gushegu Municipality. The results suggest that SMEs‟ attitude towards electronic tax systems has a favourable impact on their adherence to tax regulations. Again, the findings indicate a significant favourable association between tax compliance and the adoption of the electronic tax system. The findings from the mediation path analysis suggest that the introduction of the electronic tax system serves as a partial mediator in the association between individuals' attitudes towards the electronic tax system and their adherence to tax regulations. Nonetheless, the study recommended that the Ghana Revenue Authority ought to prioritise the enhancement of electronic tax system adoption and ensure that taxpayers are adequately informed about the imperative of tax compliance. Moreover, the presence of necessary infrastructure, including computer systems and skilled personnel, is incumbent upon owners and managers of SMEs to ensure compliance with applicable tax laws and regulations.

Source: KNUST
Audit tenure, auditor specialization and audit report lag: the case of companies listed on ghana stock exchange

The study was conducted to explore the impact of auditor industry specialization (AIS) on the relationship between audit firm engagement tenure and audit report lag (ARL). The study is motivated by the public demand for timely release of financial information and the ongoing debate on mandatory auditor rotation. To achieve the broad objective, the determination of the following specific objectives are critical; to establish the relationship between audit firm engagement tenure and audit report lag and the impact of AIS on the association between audit firm engagement period and ARL in Ghana. The study adopted the regression model used by Dao and Pham (2014) and Habid and Bhuiyan (2011) using secondary data from selected enterprises listed on Ghana’s Stock Exchange. Following the analysis and interpretation of the research data, the study discovered among others that, a substantial positive correlation exists between short-term audit tenure and audit delay implying that short term audit tenure increases audit delay. It was also found that, the correlation between audit delay and return on assets was insignificant and that a substantial negative correlation existed between audit delay and leverage. The study also discovered a substantial positive link between audit delay and firm size and that both regression models were not significant. The study established that AIS at city, national and city-national levels does not moderate the relationship between audit firm tenure and audit report lag. The study recommended to companies to rotate their auditors every 6 years to improve the independence of auditors, reduce ARL and also comply with the requirement of the company’s Act 2019 (Act 992). The studies further recommended that companies should engage the services of auditors’ base on fees charged and quality of audit work. The study provided detailed information for selecting an auditor in Ghana.

Source: KNUST
Audit committee effectiveness, auditor type and earnings management in Ghana

This study aims at investigating the relationship between audit committee effectiveness, auditor type, and earnings management in the context of Ghanaian firms covering the years 2012 to 2021. Motivated by the imperative to enhance corporate governance practices and financial reporting integrity in emerging markets, our research employs panel regression analysis to analyze a carefully selected sample of firms. The primary goals are to ascertain whether an effective audit committee influences the occurrence of earnings management, assess its impact on auditor type, and explore its influence on the connection between auditor type and earnings management. The study's results reveal that the relationships between audit committee effectiveness and earnings management are not significant. But the relationship between audit committee size and earnings management showed a positive and significant relationship. Moreover, the moderating effects of audit committee characteristics on auditor type and earnings management relationship were also negative and significant , suggesting an alignment with the expectation that a strong audit committee can act as a mitigating factor in the management of earnings, serving as a check and balance to potentially unfavorable actions associated with specific auditor types. The study encourages organizational flexibility in tailoring audit committee structures to individual circumstances, which can enhance their ability to ensure financial reporting integrity and mitigate earnings management risks effectively.

Source: KNUST