ghanaopendata/ghanaian-research-english huggingface dataset:
Tax planning, corporate governance and performance of banks in Ghana

Tax planning is increasingly becoming an area of interest to many organizations including banks due to the potential benefits that firms and shareholders could derive from it. The problem militating against tax planning is the agency cost and other non-tax costs associated with it. To mitigate the agency problem between shareholders and managers, shareholders rely on corporate governance mechanisms in ensuring that managers carry out tax planning to enhance their wealth. This study examined the relationship between tax planning and performance of banks in Ghana in the presence of good governance structures. The study used panel data generated from the annual reports of 18 sampled commercial banks for a ten-year period, 2004 2014. The study employed fixed effect model of regression via GLS based on the outcome of the Hausman (1978) specification test. The results reveal that, on average, banks in Ghana have high effective tax rate. But foreign owned banks have higher effective tax rate than Ghanaian owned banks, suggesting that Ghanaian owned banks, for the period of study were more effective in managing their tax burden than foreign owned banks. The results also show a significant negative relationship between tax planning and performance. Regarding corporate governance, the results reveal that corporate governance moderate the relationship between tax planning and performance. The study recommends that, banks in Ghana must maintain a system to ensure that management is given monetary incentives for effective tax planning. The study has direct policy relevance for shareholders in monitoring and controlling banks tax planning activities.

Source: UCC
Tax policy and growth of small and meduim scale business: A study on business in the new juaben municipality

The main objective of this study is to examine the effect of tax policy on growth of small and medium scale businesses. The study was carried out in the New Juaben municipality of the Eastern region of Ghana. In this study the researcher used questionnaires and interviews to collect data from the sample size of 200 out of 400 owners and managers of small and medium scale businesses. Both quantitative and qualitative methods were adapted to analyse data. The data collected was screened, filtered and recoded. It was then fed into SPSS which measured all the variables in percentages and bar chart. The findings of the study revealed that personal income tax rate has negative effect on all the growth indicators of small and medium scale businesses. It was also revealed that most small and medium scale businesses do not have in place strategies to minimise these effect and also it was revealed that most operators of small and medium scale businesses see payment of personal income tax rate and other levies as a civic duty, but the problem with respondents is that the rate is not business friendly. It is therefore recommended that the government should reduce the personal income tax rate that are being tax on small and medium scale businesses. The government should provide technical assistance to them example hiring tax experts to educate them on how to minimise the negative effect of personal income tax rate on their growth. Ghana revenue authority should also frequently organise workshops to educate them and finally small and medium scale businesses operators should upgrade themselves in the tax education.

Source: UCC
Tax reforms and revenue mobilisation performance in Ghana: A case of ghana revenue authority in greater Accra region

The main purpose of this study was to examine the impact of tax reforms on revenue mobilisation performance in Ghana. In order to achieve this purpose, secondary data were obtained from the domestic tax division of the Ghana Revenue Authority, and real GDP values were obtained from the Ghana Statistical Service, which facilitated the analysis for this study. The analysis started with unit root, cointegration, and stability tests to establish the data’s stationarity. Afterwards, the study employed the Autoregressive Distributed Lag (ARDL) bounds test to establish the relationships among the variables. The results from the data analysis found that all the variables (revenue generation, Value Added Tax and petroleum tax) under this study had a positive relationship with revenue performance and played a significant role in determining how tax reform influences state revenue performance. This study concluded that tax reforms had a significant effect on revenue mobilisation performance in Ghana and that tax revenue mobilisation is relatively responsive to changes in the economic circumstances in the Ghanaian economy. It was recommended that the GRA keep investing in technologydriven initiatives, such as data analytics and risk-based strategies, to find tax gaps and efficiently pursue non-compliant taxpayers. The GRA and the Ministry of Finance should work together to evaluate the efficiency and impact of current tax incentives and exemptions. Also, the GRA should intensify efforts to bring more individuals and businesses into the formal tax net.

Source: UCC
Taxation and Small and Medium Enterprises’ Growth in the Bono East Region, Ghana

The study examined the influence of taxation on Small and Medium Enterprises’ growth in the Bono East region of Ghana. An explanatory research design was employed to quantitatively approach the conduct of this empirical study. The target population included Small and Medium Enterprises that were operating in the Bono East region. A simple random sampling technique was used to select the participants of the study and therefore structured questionnaire was issued to 400 Small and Medium Enterprises to obtain the primary data that relied on achieving the specific research objectives. The validity and reliability of the scales and the data were measured with principal component factor analysis and internal consistency respectively. Multiple regression was conducted to examine the specific research objectives. The study proved proves taxation relates positively to Small and Medium Enterprises’ growth in the Bono East Region and that taxation accounts for a substantial positive significant variance in Small and Medium Enterprises’ growth. Among the components of taxation that contribute significantly and in a positive manner to the growth of Small and Medium Enterprises include tax policy and tax administration. However, the tax system relates in an insignificant and negative manner to Small and Medium Enterprises’ growth in the Bono East Region of Ghana. The study concludes that taxation overall significantly contributes positively to the growth of Small and Medium Enterprises. It is recommended that the relevant stakeholders introduce policy reforms that prioritize creating a tax system that can predict and facilitate the development and growth of SMEs in the region.

Source: UCC
Taxi service quality and satisfaction among commuters in the Accra Metropolitan area

This study sought to examine customers’ perceptions of service quality as rendered by taxi drivers in Accra and the effect of their perceived service quality on customer satisfaction. Data was collected from a cross-section of commuters in Accra. The results show that service quality had a significant effect on commuters’ satisfaction with taxi services. However, the responsiveness dimension did not have a significant effect on satisfaction. It is recommended that drivers double their efforts if they are to be competitive, especially with the recent entry of Uber onto the market

Source: UCC
Taxonomic Studies of Cryptolepis Sanguinolenta (LINDL.) SCHTR., an Antimalarial Plant Species Used in Ghana

A survey research was conducted on Cryplolepis sanguinolenta (Lindl.) Schtr., an antimalarial plant species harvested from three sampling sites, namely, Pepease, Mamfe and Abonse all in the Eastern Region of Ghana. The research was to determine intraspecific variation within the species, using a secondary chemical constituent, that is, the total alkaloid content, morphological and anatomical characters, as well as some edaphic factors. The study also, investigated the seasonal variations in the levels of the total alkaloid content, soil nutrients and the micro- and macro-elements in the soils obtained from the sampling sites. The soil samples were analysed for As, Co, Cr, Cu, Sb, Th. U. V and Zn using Instrumental Neutron Activation Analysis (lNAA) coupled with conventional counting system. Comparative studies were also performed using the total alkaloid content. anatomical characters, morphological characters, topsoil characteristics as Nell as soil and toxic/trace elements to assess the degree of relationship or resemblance within the stated variables. Statistically, a series of linear models (SPSS 10.0. Minitab 13 .32 and MStats for WINDOWS, Version 6.1) was fitted to the dataset to determine whether variations do exist. Results showed that: a) Topsoil characteristics including soil pH were significantly different in the locations. b) The enrichment index values computed for the soils indicate that the soils were not enriched with toxic elements with the enrichment index values decreasing in the order of Pepease > Abonse > Mamfe. c). Phytochemical screening of the plant confirmed the presence of alkaloids in the root, stem and leaf. d) Soi l pH, soil nutrients, enrichment index -of the soils and environmental factors really influenced the levels of alkaloid contents in the organs of the plant species. e) The alkaloid contents of the plant organs were significantly different from one another. I) The total alkaloid content of the leaf was higher than that of the root and stem, and there were seasonal variations of the total alkaloid content in all the three locations; g) Morphological characters were more variable than histological characters and the total alkaloid content. h) Two phenetic groupings were identified based on the morphological characters, histological characters and the total alkaloid content. Within the locations, the total alkaloid content obtained from Abonse showed a closer association or resemblance to that of Pepease in terms of the root and stem organs. The resemblance of the locations vvas much protound between Pepease and Abonse at a rescaled distance of about 2, Mamfe showed a loose association at even a rescaled distance of20. An exceptional case was encountered of the leaf total alkaloid content where the degree of association or resemblance was much stronger between Pepease and Mamfe with Abonse loosely associated at a rescaled of 20.

Source: UCC
Taylor and Francis journals under the critical lens of readability analysis

Academic journals are channels through which research findings are presented. They are said to be the most potent means of communication in the academic community; hence, they must be as readable as possible. This paper evaluated the readability of the topmost 11 journals published by the Taylor and Francis group. Purposive sampling technique was used to select the 11 journals used for the study. Flesch Reading Ease (FRE) and Flesch-Kincaid Grade Level (FKGL) indexes were used to compute the readability scores. Measures of central tendencies, one sample (with bootstrapping) T test, and bar graph (with standard error bars) were used for data analysis. The results showed that they are practically unreadable when compared to the standard readability score

Source: UCC
TDP-43 self-interaction is modulated by redox-active compounds Auranofin, Chelerythrine and Riluzole

Amyotrophic lateral sclerosis (ALS) represents a fatal neurodegenerative disease, which is characterized by a rapid loss of lower and upper motor neurons. As a major neuropathological hallmark, protein aggregates containing the Transactivating Response Region (TAR) DNA Binding Protein (TDP-43) are detectable in about 95% of sporadic ALS patients. TDP-43 interacts with itself physiologically to form liquid droplets, which may progress to pathological aggregates. In this study, we established the NanoBit luciferase complementation assay to measure TDP-43 self-interaction and found the fusion of the split luciferase subunits to the N-terminus of the protein as the strongest interacting partners. A screen of pharmacologically active compounds from the LOPAC®1280 library identified auranofin, chelerythrine and riluzole as dose-dependent inhibitors of TDP-43 self-interaction. Further analysis of drug action of the gold-containing thioredoxin reductase inhibitor auranofin revealed a redistribution from insoluble TDP-43 protein pool to PBS-soluble protein pool in N2a cells. In addition, auranofin treatment diminished reduced glutathione as a sign for oxidative modulation.

Source: UCC
Teacher attitude towards inclusive education: Survey of selected regular schools in the Cape Coast municipality of Ghana

This study examined regular school teacher attitude towards inclusive education in the Cape Coast Municipality of Ghana. Precisely, the study investigated teachers' level of conceptualization/understanding of inclusive education, the prime factors responsible for their differing attitude towards inclusive education as well as steps that can be implemented to improve and promote inclusive education in the municipality. One hundred and thirty-two (132) teachers were selected for the study using the purposive and simple random sampling methods. The four-point Likertscale structured questionnaire was the main instrument for study. Frequencies. percentages, means, the Independent sample t-test and One-way Analysis of Variance (ANOV A) were the main statistical tools used for the analysis of data. The study revealed that: (1) majority (84.1 %) of regular school teachers in the Cape Coast Municipality of Ghana have high level of conceptualization/ understanding of the concept "inclusive education"; (2) most (89.4%) teachers hold favourable attitude towards inclusive education; (3) gender, school location, teaching experience and professional qualification have no significant relationship with the attitude of teachers towards inclusive education. Teacher knowledge of special education and disabilities was quite high (76.0%). The distinctive factors identified as responsible for differing teacher attitude towards inclusive education in the Cape Coast Municipality of Ghana were (1) teacher understanding of inclusive education; (2) type of disability and associated educational problems; (3) teaching experience of teachers; (4) class taught by teachers; (5) contact and interaction with children with disabilities and (6) training and education in special education and disabilities. Among the recommendations aimed at improving and promoting inclusive education included the following: (1) modification of teacher training colleges' curriculum, (2) collaboration with experts of inclusion and special education, (3) systemic and intensive training courses, (4) collaborative pupil arrangements, (5) collaboration with support personnel and specialists, (6) definite and committed policy on inclusive education, (7) consideration of the severity level of disability,(8) positive attitude towards the education of children with disabilities and (9) extensive supports to teachers.

Source: UCC
Teacher Characteristics and Students’ Academic Performance in Christian Religious Studies (Crs) in Senior High Schools in the Cape Coast Metropolis

ABSTRACT Quality teacher is one of the key school related factors that significantly affect students’ academic achievement. The study was conducted to analyze the effect of the characteristics of teachers on the academic performance of students in Christian Religious Studies (CRS) in Senior High Schools in the Cape Coast Metropolis. Descriptive, explanatory survey template was used in the analysis. The study population was all CRS students and questionnaire were distributed to 458 students out of 10464, using proportionate random sampling technique. Inferential statistics (Pearson Correlation and Multiple linear regression) were used to evaluate the collected data. There were statistically significant correlations teachers’ professional knowledge, professional practice, and professional value and attitude and the students’ academic performance in CRS. The study further revealed that teacher characteristics (professional knowledge, professional practice, and professional value and attitude) were statistically significant in predicting and influencing students’ academic performance in CRS, and teachers’ professional knowledge was the highest predictor. The study recommended that the Ministry of Education (MoE) in partnership with the Ghana Education Services (GES) should continue to organize seminars and workshops to develop teachers’ professional knowledge, professional practice and professional values and attitudes, to enlighten teachers more on the advantages of innovative and instructional practices that are geared towards students’ learning.

Source: UCC
Teacher characteristics as correlates of classroom assessment practices at Atwima Nwabiagya South District

The purpose of the study was to investigate teacher characteristics as correlate of classroom assessment practices at Atwima Nwabiagya South District J.H.Ss. Descriptive survey design with a quantitative approach was used in the conduct of the study. A sample of 219 respondents was randomly selected from a population of 366 teachers. A 42-item Teacher Self-Perceived Assessment practices questionnaire was used to gather data from the respondents. Frequencies and percentages were used to analyse the data to answer research questions 1 to 5. Data on research question 6 was answered using hierarchical multiple regression. Hypothesis 1 was tested using independent samples t-test. It was found that teachers used a number of assessment formats in assessing students. Prevalent among them were essay items to assess students’ understanding, giving class exercises to students immediately after teaching, use of oral questions to assess students, as well as the use of exams to assess students at the end of the term. It was also found that teachers considered the purpose of the test before developing test items, prepared a marking scheme immediately after constructing test items, matched instructional objectives with test items, teachers however, did not use test specification table while writing test items. None of the demographic variables (experience, age and qualification) had a significant effect on teachers’ assessment practices. No significant difference was found in teachers’ assessment practices with regard to gender. It was recommended that the Ministry of Education and school administrators should train and encourage teachers regarding the importance of using of test specification tables when constructing test items.

Source: UCC
Teacher Education in Ghana: Policies and Practices

This article focuses on teacher education in Ghana. It examines a number of reforms involving curricular changes and restructuring of teacher education institutions tasked with the responsibility of preparing teachers for the basic school level. The article highlights the structure and changes in Ghana’s teacher development policies and practices following the adoption of a new programme which took effect in 2018 with the intake of the first batch of 4-year degree students in the country’s Colleges of Education. We envisage that improved teacher qualification and a conscious effort to link theory to practice will result in improved teacher knowledge and skills required for a professional teacher. Despite this stated enthusiasm, a number of contextual issues which could negatively affect the intended gains from this most current reforms have been discussed. We end with a call on policy makers to address the contextual issues highlighted in this paper and also a need for continuity in teacher education policies in Ghana considering the numerous politically-related reforms.

Source: UCC
Teacher Educators’ Views on Inclusive Education and Teacher Preparation in Ghana

The crucial role of initial teacher education programmes and teacher educators in preparing effective inclusive practitioners has been universally acknowledged. This study explored the attitudes of 125 teacher educators from four colleges of education towards inclusive education, their views and concerns about teacher preparation and the implementation of inclusive education in Ghana. The study found positive attitudes and considerable support for inclusive education. However, the majority of teacher educators were of the view that Ghana was inadequately prepared for the implementation of inclusive education. Their reasons and concerns were generally found to include: inadequate teacher preparation, unpreparedness of teacher educators, inadequate emphasis on inclusive instructional strategies and lack of teaching and learning materials. The implications of these findings for future reforms of inclusive teacher education were discussed.

Source: UCC
Teacher Efficacy in Teaching Senior High School Social Studies in the Greater Accra Region of Ghana

This study was designed to determine the self-efficacy perceptions of Social Studies teachers in relation to the teaching of Social Studies in Senior High Schools in the Greater Accra Region of Ghana. Descriptive survey was adopted for the study. Multistage sampling procedure was employed to select a sample of 153Senior High School Social Studies teachers. Descriptive and inferential statistics were employed to analysethe data. In addition an independent t-test was employed to test four hypotheses that were formulated. The findings revealed the self-efficacy perceptions of the Social Studies teachers. However, the independent t-test revealed significant differences in the perception of teachers’ self-efficacy based on their professional qualification, specialization and teaching experience but gender did not affect teachers’ efficacy beliefs significantly in teaching social studies. The study concludes that teachers have high efficacy levels. This level of teacher efficacy is affected by teacher professional qualification, specialization and teaching experience. It is therefore recommended to educational policy-makers to consider introducing the efficacy belief instrument in schools to find out the efficacy belief levels of teachers before assigning them to teach particular subjects.

Source: UCC