ghanaopendata/ghanaian-research-english huggingface dataset:
Knowledge of accounting professionals on IFRS for SMES: A case of Kumasi metropolis.

Small and Medium Enterprises are victims when it comes to uniformity in financial reporting thus making their financial statements less reliable by various stakeholders including financial institutions. Motivated by this, the International Accounting Standard Board (IASB) developed the International Financial Reporting Standards for SMEs (IFRS for SMEs). Countries across the globe including Ghana have since adopted these standards yet available studies indicate that accountants are not conversant with these standards. Motivated by this, the current study sought to examine the knowledge of accounting professional on IFRS for SMEs in Ghana. A detailed questionnaire containing basic questions on the method are developed in line with prior studies and administered to accountants working with SMEs in Kumasi. The purposive sampling technique is used in administering the questionnaires. The findings suggest that accountants working with the SMEs have little knowledge on definitions, promulgations and sections, differences regarding full IFRS and IFRS for SMEs. The study recommends that, training and education programs on IFRS for SMEs should be organized by the Institute of Chartered Accountants of Ghana (ICAG) for accountants especially those working with SMEs. Further, Diploma in IFRS for SMEs programs could be organized for accountants working with SMEs. Tertiary institution should incorporate IFRS for SMEs content into the accounting programs.

Source: KNUST
Knowledge of accounting professionals on the adoption and implementation of international public sector accounting standards (ipsas) in Ghana: the case of mmdas in the bono region

The purpose of this study is to assess the awareness of accounting professionals relative to the adoption and implementation of IPSAS in Ghana using some selected mmdas in the Bono Region as case study. Motivation for this study is based on the scant research on the level of awareness and knowledge relative to the implementation of the IPSAS in Ghana. Primary data was collected from a sample of 56 finance officers and other account officers from 12 mmdas of the Bono Region by means of a questionnaire and analyzed using descriptive statistics and conclusions drawn inferentially. The outcome provides evidence that the level of knowledge of the professional accountants of the mmdas in the Bono Region of Ghana is very low. It is also discovered that the status of the IPSAS implementation among the mmdas of the Bono Region of Ghana is still very low given that only few of them have actually started with the IPSAS implementation. Given these findings, it is recommended that the ICAG organize periodic workshops targeting account officers in the mmdas so as to enhance their level of knowledge regarding the implementation of the IPSAS.

Source: KNUST
Knowledge of Public Health Care Providers in the Management of Hypertension in Volta Region and Patients' Response to Indicators for Quality Health Care

Prevalence and fatalities of non-communicable diseases and in particular Cardiovascular Diseases (CVD), is on the increase globally but not receiving the same attention in terms of finance, publicity and education when compared with communicable diseases like HIV/AIDS and tuberculosis. Reducing high blood pressure has the potential to significantly reduce CVDs and thus the health care provider's knowledge in the management of hypertension is important. The objective of the study was to determine the level of knowledge of the health care providers in the management of hypertension in the public health institutions in the Volta Region and its effect on management and control of hypertension. The design of the research was a cross-sectional study that aimed at investigating the knowledge of health care providers who were managing hypertension at the out patient department in the public health institutions (for more than a year prior to this research). Hypertensive patients who attended these hospitals were also interviewed to find out from them the level of care they were receiving from care providers. Questionnaires were administered to service providers' groups and interviews granted patients. Patients' treatment folders records reviewed for documented services rendered. Results showed that in the prescribed group. Doctors had a higher knowledge (90.2%) than the Medical Assistants (69.8) in the management of hypertension and in the dispensers' group, Dispensing technicians had a higher knowledge (73.3%) than the "Other" dispensers in pharmaceutical care for hypertensive patients. The overall average score for the four groups of health care providers was 71.4% in the management of hypertension though this level of knowledge did not match the care being provided. Conclusion was that the health service providers in the region (though sample size was small and could not be used to generalize the whole region) had very good knowledge in the management of hypertension but this did not produce equivalent service delivery for patients affected by this disease.

Source: KNUST
Knowledge on Diabetes among Adults in the Kwahu South District

An estimated 371 million people are believed to be living with Diabetes worldwide but this figure is expected to rise to 552 million by 2030. In the Kwahu South District of Ghana, Diabetes is one of the top 10 causes of Out Patient Department (OPD) attendance. Yet, it is unclear as to the level of knowledge on diabetes among the people. This study assessed the knowledge on diabetes among adults in the Kwahu South District of Ghana. Methods A community based cross-sectional and descriptive study was conducted in February and March 2013 in three sub-districts (Kwahu Praso, Mpraeso and Asakraka). A total of 423 respondents (18 years and over) were randomly sampled from households in the selected communities. Data was collected by interviewing respondents with a structured questionnaire on the: definition, risk factors, signs and symptoms, complications and prevention of diabetes. Four hundred and nine (409) completed questionnaires were statistically analyzed with STATA version 11 using chi-square, multivariate logistic regression and frequencies. The total mark for each respondent was divided by 26 (maximum mark) and then multiplied by 100% to get a knowledge score. Based on the researcher’s own discretion, knowledge score was categorized as: poor (below 50%), average (50-75%) and good (above 75%). Results Although majority of the respondents (77%) had heard of diabetes, only 6% knew that diabetes was associated with defects in insulin leading to high blood sugar. High intake of sugar was the common risk factor stated by the respondents (79%). 36% of the respondents knew diabetes could cause complications with eye disease being the common complication mentioned. Over 50% of the respondents (irrespective of their diabetes status) thought diabetes could be cured. Generally, knowledge on diabetes was poor with majority (76%) having a knowledge score below 50%. The knowledge on diabetes was significantly associated with the person living with diabetes and having a higher educational level (p<0.005). iv Conclusion The findings of this study have revealed inadequate knowledge on diabetes among adults in the district. More health education is therefore advocated to increase awareness and knowledge on all aspects of diabetes. This will help the people to live healthy lifestyles and also contribute to efforts towards the prevention and control of diabetes in the district.

Source: KNUST
Knowledge, attitude and perception of implementers of the financial reforms in the Ministry of Health: a study in the Nzema East District, Ghana

This document presents the objectives, methodology findings and conclusion of a study carried out in the Nzema East District of the Western Region of Ghana between July and October 1998. The aim of the study was to determine the knowledge attitude and perception of implementers of the financial reforms in the Ministry of Health in the Nzema East District. The study was an exploratory one using qualitative research method. Data was collected using a questionnaire which was administered in a face to face interview with randomly selected workers of the Health Services and all members of the District Health Management Team (DHMT) and the executive of the District Assembly namely the District Co-ordinating Director (DCD), District Finance Officer (DFO), District Budget Officer (DBO), and the District Planning Officer (DPO). Apart from the above there was also a review of budgetary allocation to the District Health Service in the Nzema East District from 1995 to September 1998. The study showed that there was a very low level of knowledge among implementers of the financial reforms especially the junior staff on the main components of the financial reforms. It was also found that implementers have inadequate training on new administrative and financial procedures. The study further showed that health workers in the Nzema East District were sceptical about the willingness of donors to put their money into a common basket. Furthermore, the study showed that implementers of the financial reforms in the District favoured the inclusion of the District Assembly iii the financial administration of the Health Services to take part in the monitoring of activities of the Health Services in the Nzema East District to ensure proper accountability and transparency.

Source: KNUST
Knowledge, attitude and practice of nurses in paediatric units on pain assessment and management in selected facilities in Kumasi and Pramso

Adequate knowledge and attitude of nurses towards paediatric pain has a positive patient outcome during their hospitalization. However the knowledge, attitude and practices of assessment and management of children’s pain by nurses in Ghana have been explored to a limited extent. The study sought to describe the Knowledge and Attitude of nurses and also examine their practices in assessment and management of pain in Paediatric Units. A concurrent mixed method study was adopted to achieve the objective of the study. The paediatric pain knowledge and attitude questionnaire (PPKAQ) was used as survey instrument among 65 conveniently sampled nurses to measure their knowledge and attitude. Using participatory observation, the practices of pain assessment and management of 40 nurses were also assessed with the aid of a checklist. The findings from the quantitative study indicated that the nurses’ knowledge and attitude towards pain was not adequate (56.28%). The participants had the highest mean percentage of 59.15% in the domain of Non-Drug Pain Relief Methods and the lowest mean of 50.00% in the domain of Using Drugs to Relief Pain. These was notably below the 80% benchmark acceptable for nurses to deliver appropriate care to patients who are experiencing pain. There was a moderate, positive correlation between knowledge and attitude items (r=0.424, p<.001) on the PPKAQ instrument. An inductive analyses of the qualitative data indicated that the nurses’ practices on pain assessment and management were below the optimum, where they cited several personal and organizational cultural factors that hindered their provision of effective pain management in children. The findings of this study provide an insight to the knowledge and attitude as well as the practices of nurses for paediatric pain assessment and management. We recommend stakeholders to provide needed resources and regular training for the nurses to ensure they improve pain care for children and their families.

Source: KNUST
Knowledge, attitude and practices towards breast cancer and its prevention among females in some selected Senior High Schools within the Kumasi Metropolis, Ghana

Breast cancer is the most common type of cancer in women throughout the world and also a public health concern. However, comparing with Western women, it presents rather early in women of Asian ethnicity. Family history of breast cancer, exposure to radiation, age, late menopause Early menarche, are well-known risk factors for the development of breast cancer in women. Detecting the disease early through preventive methods such as breast selfexamination (BSE) and breast cancer screening programs can lead to a reduction in the mortality rates due to breast cancer. The study aimed to assess the knowledge, attitude, and practices towards breast cancer and early detection measures among female students in some selected senior high schools within the Kumasi Metropolis. Materials and Methods: A descriptive cross-sectional study was conducted among female senior high school students within the Kumasi Metropolis. The tool used for data collection was a structured selfadministered questionnaire and data was analyzed using STATA v 14 using a selfadministered questionnaire. The study was conducted from May 2019 to August 2019. Results: A total of three hundred and five students participated in the study with the age range from 16-21years (mean age =16.9). A greater percentage of the respondents 302 (99.0%) had general knowledge about breast cancer. The majority of the students 71.8% and 79.5% knew about clinical Examination and Breast self-examination but only 38.7% ever practiced any of the early detection methods. Family history and knowing one can be screened for breast cancer were significantly associated (p-value=0.33 and 0.13) with the practice of the early detection methods according to the regression and bivariate results. Respondents also had a positive attitude towards breast cancer and early detection methods. Conclusion: In conclusion, there is an inadequate practice of the early detection methods among the respondents even though, most of them knew about breast cancer early detection methods. The results recommend the need of providing continuing education programs to upsurge the knowledge level on breast cancer and its early detection methods which in turn will have a positive effect on students to practice and motivate them to engage in costeffective early detection methods.

Source: KNUST
Knowledge of mine workers on mine related hazards and prevention: a case study of mine workers at Arcelormittal Mining Company in Yekapa Nimba County republic of Liberia.

Knowledge of workers on work-related injuries is crucial because such injuries have the potential to cause disability. Knowledge on the risk factors is crucial in preventing long term disablement that has the tendency to disrupt workers’ quality of life and boost the productivity of mining companies. Objective: To ascertain the level of knowledge of workers of Arcelormittal Mining Company on work related hazards that have the potential to cause disability. A cross-sectional design using quantitative method, was utilized in this study. Purposive sampling technique was used to select a total of 202 workers, consisting of 7 managers, 20 supervisors, 51 miners and 124 ground workers for the study. These respondents were chosen to ensure that the sample is representative of the entire workforce. A questionnaire with close-ended items was used to collect information from the participants. A mean age of 34.73 years, suggests the company has a mainly youthful workforce. The vast majority of workers were ground workers with miners constituting a fourth of all workers. Majority of workers had fair knowledge of the inherent dangers associated with mining. The vast majority of respondents were privy to the obvious dangers posed by specific elements within the mine. Supervisors and ground workers tended to be more knowledgeable on specific safety and preventive measures compared to miners. Almost all respondents were privy to general emergency actions. While most workers were knowledgeable on the various protective gear, a sizable number had little knowledge of the bump cap. Miners tended to have the highest frequency of usage of protective gear compared to all other workers. Conclusion: The greater effort to eradicate accidents and injuries in mining hugely depends on proper understanding of information dissemination on hazards in the mines. xiii Arcelormittal mining company, safety awareness and prevention, danger, worker knowledge safety measures.

Source: KNUST
Knowledge, attitude and practices towards breast cancer and its prevention among females in some selected senior high schools within the Kumasi metropolis, Ghana

Breast cancer is the most common type of cancer in women throughout the world and also a public health concern. However, comparing with Western women, it presents rather early in women of Asian race. Family history of breast cancer, exposure to radiation, age, late menopause Early menarche, are well-known risk factors for the development of breast cancer in women. Detecting the disease early through preventive methods such as breast selfexamination (BSE) and breast cancer screening programs can lead to a reduction in the mortality rates due to breast cancer. The study aimed to assess the knowledge, attitude, and practices towards breast cancer and early detection measures among female students in some selected senior high schools within the Kumasi Metropolis. A cross-sectional study was conducted among female senior high school students within the Kumasi Metropolis. The tool used for data collection was a structured self-administered questionnaire and data was analyzed using STATA v 14 using a self-administered questionnaire. The study was conducted from May 2019 to August 2019. A total of three hundred and five students participated in the study with the age range from 16-21years (mean age =16.9). A greater percentage of the respondents 302 (99.0%) had general knowledge about breast cancer. The majority of the students 71.8% and 79.5% knew about clinical Examination and Breast selfexamination respectively but only 38.7% ever practiced any of the early detection methods. Family history and knowing one can be screened for breast cancer were significantly associated (p-value=0.33 and 0.13) with the practice of the early detection methods according to the regression and bivariate results. Respondents also had a positive attitude towards breast cancer and early detection methods. In conclusion, there is an inadequate practice of the early detection methods among the respondents even though, most of them knew about breast cancer early detection methods. From the findings of the study, Ghana Education Service need to provide continuous educational programs to strengthen the knowledge level on breast cancer and its early detection methods which in turn will have a positive effect on students to motivate them to engage in cost-effective early detection methods.

Source: KNUST
Knowledge, attitude, perception and practices in respect of rabies disease among the residents in Ga East municipality, Ghana

Background: IRabies Iis Ione Iof Ithe Ineglected Itropical Izoonotic Idiseases Icaused Iby Ia Ivirus. IIt IbelongsIto Ithe IRhabdoviridae I(Zachary, I2007). IIt IisIa Idisease Ithat IisIcommonlyIfound Iin Ianimals Ibut Ican Ieasily Ieffect Ihuman I(Quinn Iet Ial., I2002). IWhere Ithere Iare Ianimal Ireservoirs, Irabies Iis Icommonly Ispread. IThe IGeneral Iobjective Iof Ithis Istudy Ito Ievaluate Idifferences Iin Iknowledge, IattitudeIandIperceptionIabout Irabies, IamongItheIresidenceIinIGaIEast I Method: IA Icross-sectional Istudy Iwas Iused Iin Ithis Istudy Iusing Ipurposive Isampling Itechnics. I I IData IwasIbe Icollected Iby Iinterviewing Istudy IparticipantsIwith Iquestionnaire Iand Ianalysed Iusing IOKDICollectionIandIalsoISTATAIversion14.2 Results: IA Itotal Iof I475 Irespondents Iwere Iinvolved Iin Ithe Istudy. IOut Iof I475 Irespondents I354 Irepresenting I74.53%Iwere ImalesIwhile I25.47 Iwere Ifemales. IForIthe IcategoriesIofIdog Iownership IandIpurposeIofIkeepingIdogs, Iout IofItheI475Irespondents, I444IrepresentingI93.47%IownIdogsIand Ionly I6.53% Iin Ithe Istudy Iareas Idid Inot Iown Idogs. IAssessing Ithe Ipurpose Iof Ikeeping Idogs, Ithe Imajority I[348 I(77.25)] Iwere Iof Ithe Iview Ithat Ithey Ikeep Idogs Iof Isecurity Ireasons Iwhile Iothers Iwere Ialso IofIthe Iopinion Ithat, IdogsIkeepsIthemIcompany Iand, Ithey Ikeep IthemIbecause IofIhaving Ifun Iwith Ithem. ILessIthan I50% Iof Ithe IrespondentsI[186 I(39.16%)] Iwere Iof Ithe Iview Ithat Ibuying Imedicine IfromIthe IdrugIstore IisIthe Ifirst IremedyIto Itake IafterIdogIbitsIexposure. IOthersI(29.05%) Ialso Iwere Iof Itheir Iopinion Ithat ItetanusIvaccination Ishould Ibe Idone Ifirst. IMeanwhile, Icalling Ithe IdoctorI(12.84%)IandIthoroughlyIwashingItheIwoundIwithIsoapIunderIrunningIwaterI(8.84%)Iseen IlessIresponses. Conclusion: IFindingsIfromIthisIstudyIhave Irevealed Ithat Idog IownersIdo Inot Iprovide Ihousing Ifor ItheirIdogsIand Ido Inot Ifeed Ithem, IthisIcan Ilead Ito Ia Isituation Iwhich IincreasesIthe InumberIofIstray IdogsIon Ithe Istreet-Iwhich Iare Imore Iat Irisk IofIbeing Ibitten Iby Irabid Idogs, IthusIposing IasIa Isource III IofIinfection Ito Ihumans. INot IseekingImedical Ihelp IforIdogsIand IbeatingIthemIare IunfairItreatment IforItheseIanimals.

Source: KNUST
Knowledge, attitudes and practices of lactating mothers related to postnatal care in Obuasi municipality, Ghana.

The purpose of this study was to determine the knowledge, attitudes and practices of lactating mothers related to postnatal care in the Obuasi Municipality. A descriptive cross-sectional study design was used and the study period was July to October, 2007. Simple random and purposive sampling methods were used to select 384 lactating mothers who had babies within the last one year. They were interviewed in August, 2007. The results of the study showed that 88.3% of the mothers had knowledge postnatal care services of which 85.6% actually attended postnatal clinic on one to three times. The attitude of respondents was positive. A total of 352 mothers forming 91% or more felt that postnatal care was essential to their health. With regard to practices of lactating mothers, some women had a bad practice of using enema as a form of treatment on their infants. A total of 236 (63.5%) practiced this. On whether there was any relationship between educational background and the practices of lactating mothers, the use of enema was not found to have any significant relationship with educational background. A Chi-square of 0.09 and a P-value of 0.76, which is greater than 0.05 were obtained. With regard to giving of water to infants during the PNC period, a Chi-square of 5.51 and a P-value of 0.019 were obtained. This shows a significant relationship with educational background. On the giving of colostrums as first food to infants in relation to educational background, a Chi-square of 0.76 and a P-value of 0.382. This does not show a significant relationship. It was recommended among other things that, in order to improve access to postnatal care services further, the government should locate maternal health services close to the communities where the people live. This could be done by training more midwives to serve as the critical link between communities, and post them to the community level. Also, the Ministry of Health has to make a comprehensive plan to overcome information barriers by increasing the women’s knowledge further of the need to go in for postnatal care services. Further, service providers need to acquire attitudes that will enable them to overcome cultural barriers by recognizing the conflict between the biomedical and traditional explanations for health phenomena, especially those related to maternal care including postnatal care.

Source: KNUST