ghanaopendata/ghanaian-research-english huggingface dataset:
Compliance Assessment of the Public Procurement Act, 2003 (Act663) – Case Study of Selected Government Institution in the Eastern Region

The Public Procurement Act of 2003 was intended to harmonise public procurement processes, secure judicious, economic and efficient use of state resources and ensure that public procurement is fair, transparent and non-discriminatory. However compliance by the entities has been the greatest challenge in the attainment of the said objectives. The research therefore assessed the level of compliance of the Public Procurement Act of 2003, by selected government institutions in the Eastern Region of Ghana and identified implementation challenges confronting the smooth implementation of the Act. An assessment tool was developed which was used to determine the compliance levels of the three procurement entities namely: Eastern Regional Coordinating Council, New Juaben Municipal Assembly and Asuogyaman District Assembly. Twenty four (24) implementation challenges were incorporated into survey questionnaires and sent to 264 respondents which comprise of Tender Committee, Tender Review Board, Procurement Committee and Evaluation Panel Members. A response rate of 74.24% was obtained. The data obtained was then analysed using the mean weighted rating, severity index and coefficient of variation which provided a way for ranking of the implementation challenges. The results indicate varying degree of compliance among the three entities. The three entities scored an average compliance rating of 67.00% which shows that the compliance level obtained is good but much work needs to be done to improve compliance. The implementation of the Act is being hindered by poor information dissemination, inadequate capacity and training, delay in payment of works executed by service providers, low tender prices and delay in the establishment of the procurement unit. Many of these challenges accounts for the weak compliance delay in completion of projects, abandoned projects and loss of value for money. To improve compliance and ensure smooth implementation of the Act, the following, were recommended: • Proper information dissemination; • Training and capacity development; • Establishment of the procurement unit; • Enforcement; and • Regular reporting system remains

Source: KNUST
A compliance and waste minimization audit of brewery water: a case study of Guinness Ghana Limited

Environmental audit procedures were used to investigate fresh water consumption, wastewater quality and quantity and compliance with environmental standards at the Kumasi plant of Guinness Ghana Limited (GGL). Information on the Brewery’s fresh water consumption, wastewater generation and compliance to EPA standards in the 2004 corporate year was gathered from secondary sources to ascertain the brewery’s position in these areas. Snap samples collected manually from the plants’ effluent discharge point had average BOD, COD and TSS values of 1800.70mgL, 2844.33mg/L and 129.32mg/L respectively with corresponding pollution loads of 1865.26 kg/day, 2946.30 kg/day and 133.88 kg/day respectively. Analysis of the quality of the wastewater using tables for water classification and rating revealed that the wastewater from GGL was grossly polluted with all but one of the effluent parameters analyzed exceeding the EPA discharge standards for food and beverage processing industries. The audit also revealed that the physical plant structure of GGL has a good infrastructure to approach efficient water usage and conservation yet 76.3% of water consumed in the 2004 corporate year ended up in drains as wastewater.

Source: KNUST
Compliance of auditing ethical principles and code of conduct for professional auditors and its impact on audit quality. A case study on selected mmdas in ashanti region

The study examines the compliance of Auditing Ethical Principles and Code of Conduct for Professional Auditors and its Impact on Audit Quality. A case study on selected MMDAs in Ashanti Region. The research objectives include: examining the relationship between auditing ethical principles and the audit quality and ascertaining the impact on audit quality of compliance to the audit code of ethics. The study employs the agency theory. A sample size of 154 respondents would be chosen to represent 43 MMDAs in the Ashanti Region out of the 322 study participants from those 43 MMDAs. This suggests that three respondents would be chosen from each of the 24 Districts, while four respondents would be chosen from each of the 18 Municipalities and the one Metropolitan Assembly MMDA. The findings of the study revealed that auditing ethical principles have an influence on audit quality. Thus, when auditors are more ethical, they are able to produce a good auditing report. The study's findings revealed a relationship between audit quality and adherence to the audit code of ethics. The study's conclusions also showed a strong correlation between audit quality and adherence to the audit code of ethics. The conclusion that can be drawn from the findings is that auditors continue to feel a feeling of duty. To promote commitment and deepen ethical and religious behavior, universities, community colleges, and schools should include topics related to teaching the international standards of auditing in general and the professional conduct of an auditing career in particular in their curricula and courses. For auditors to consistently produce high-quality audit reports, there should be scheduled, routine training on developing ethical behavior. By implementing policies and processes to support their internal culture based on competence or quality standards, accounting firms and auditors should raise knowledge of the value of professional skepticism.

Source: KNUST
Compliance with Code of Ethics on Public Procurement in the Department of Feeder Roads

The public procurement process is a huge policy within the discussions of every government given that it involves large acquisition of goods, services and works of a procuring entity with public funds. In some developing countries this accounts for 50-70% of their national budget and about 14% of their Gross Domestic Product. The level of compliance with the code of ethics in public procurement in Ghana specifically at the Department of Feeder Roads (DFR) is the subject of this research. The research investigates the level of compliance, associated challenges and identifiable strategies to improve the compliance of public procurement practices at DFR using a sample of 65 respondents from DFR. The compliance level was found to be high although non-compliance was challenging to quantify; with other challenges such as lack of management support for compliance, inadequate qualified personnel and lack of motivation emerging as key factors. The study recommends that capacity building for staff is key determinant for attainment of optimum successfor compliance with code of ethics in public procurement. The study adopted purposive and convenience sampling method since the target population 105 staff responsible for procurement are known out of which 65 staff selected for this research. Further the research used SPSS version 16.0 and Microsoft Excel 2013 for analyzing the data collected. The responses of the sample population is analyzed and presented in frequency tables, graph and percentages. The public procurement process is a huge policy within the discussions of every government given that it involves large acquisition of goods, services and works of a procuring entity with public funds. In some developing countries this accounts for 50-70% of their national budget and about 14% of their Gross Domestic Product. The level of compliance with the code of ethics in public procurement in Ghana specifically at the Department of Feeder Roads (DFR) is the subject of this research. The research investigates the level of compliance, associated challenges and identifiable strategies to improve the compliance of public procurement practices at DFR using a sample of 65 respondents from DFR. The compliance level was found to be high although non-compliance was challenging to quantify; with other challenges such as lack of management support for compliance, inadequate qualified personnel and lack of motivation emerging as key factors. The study recommends that capacity building for staff is key determinant for attainment of optimum successfor compliance with code of ethics in public procurement. The study adopted purposive and convenience sampling method since the target population 105 staff responsible for procurement are known out of which 65 staff selected for this research. Further the research used SPSS version 16.0 and Microsoft Excel 2013 for analyzing the data collected. The responses of the sample population is analyzed and presented in frequency tables, graph and percentages.

Source: KNUST
Compliance with IFRS (IAS 1) in Sub-Saharan Africa: Comparative study of Ghana and Kenya.

Research conducted on compliance of IFRS since the 1960s used various selected IAS/IFRS. However, it has been identified that the inclusion of International Accounting Standard (IAS) 1, Presentation of Financial Statements, significantly skewed the results obtained because IAS 1 alone has the largest total disclosure requirements. This required that IAS 1 should be studied on its own merit. Studies focusing on IAS 1 was undertaken on listed firms in Ghana in 2012 and 36 listed firms in Bahrain in 2016. No such studies were conducted using a seven-year period, and no such comparative studies of compliance among African countries exists. This research seeks to fill this gab by investigating the level of compliance with IAS 1 disclosure requirements in Sub-Saharan Africa among listed Ghanaian and Kenyan firms. The study also sought to identify the firm characteristics which influence the extent of compliance with IAS 1 by listed firms in Ghana and Kenya. Listed companies sampled for this study were 31 on the Ghana Stock Exchange (GSE) and 47 on the Nairobi Stock Exchange (NSE) using annual reports for a seven-year period of 2008 to 2014. An unweighted IAS 1 disclosure index was utilized in measuring the level of compliance, whereas correlation and multiple regression analysis were employed to identify which specific firm characteristics influence the level of compliance. Findings show a level of 98% and 97% compliance with IAS 1 disclosure requirement of firms on the GSE and NSE respectively. The regression analysis shows this level of compliance with IAS 1 disclosure among Ghanaian and Kenyan firms varies significantly by the type of audit firm and multiple listing status. Type of audit firm (Big 4) is significant and positively related for Ghanaian firms but inversely related for Kenyan firms, whiles multiple listing status is also significant but inversely related among both GSE and NSE listed firms. Despite the very high level of compliance with IAS 1, educational and regulatory support are necessary in both Ghana and Kenya regarding financial reporting with the establishment of an Authority to enforce complete compliance with accounting standards.

Source: KNUST
Compliance with Post Contract Procurement Procedures at Kumasi Meteropolitan Assembly

The Public Procurement Act, 2003 (Act 663) was introduced in Ghana to ensure the harmonization of public procurement processes and procedures in the Public Sector, secure judicious, economic and efficient use of state resources. However, compliance by Public Entities has been the greatest challenge in the attainment of the objectives of the Act. The research assessed the level to which the Works Department at Kumasi Meteropolitan Assembly complies with the provisions of the Act in regard to Post Contract Procurement Processes and Procedures. The study adopted Organization for Economic Co-operation and Development (OECD) of the World Bank/ Development Assistance Committee methodology for the assessment of national procurement systems. Post Contract Processes and Procedures was the compliance area penciled out for the assessment under four sub divisions i.e. Project Planning and Mobilization, Project Implementation and Supervision, Project Completion and Handing Over as the variables. In all 15 respondents made up of Engineers, Quantity Surveyors, Architects, Budget Officers, Planning Officers and Site Supervisors were interviewed face to face with semi structured questionnaires to obtain data for this study. The result from the study was analyzed using Content Analysis. It revealed high compliance level with processes and procedures under Project Planning and Mobilization due to high level of knowledge in this area. However, procurement processes and procedures under Project Implementation and Supervision, Project Completion and Handing Over had low compliance level. In pursuit to improve compliance in the area of post contract procurement procedures which is the drive to fully achieve value for money on public projects but mostly ignored as soon as contract is awarded and signed, the study recommends that professionals in the works department should undergo regular and intensive training in areas identified as lowly complied. Also the Government must be able to allocate enough financial resources and logistics to complete projects successfully under Project Implementation and Supervision in the Assembly. It is further recommended that the Public Procurement Act, 2003 (Act 663) must be reviewed to include detailed provision in the area of post contract processes and procedures.

Source: KNUST
Compositing nuls proteins for theoretical minimum amino acid score in elastin

Elastin is restricted to few amino acids and its protein constitutes blood vessels in the body as well as tumors. It is believed that when the body is deprived of those amino acids that constitute elastin, little amount would be available to constitute those tumors. Five underutilized legumes; Vigna subterranean (A), Cajanus cajan (B), Phaseolus lunatus (C), Canavalia ensiformis (D), Mucuna pruriens (E) were composited to obtain the minimum score of the amino acids that would supply amino acids to build elastin. Response Surface Methodology (RSM), D-optimal model was used to obtain 45 experimental runs made up of these underutilized proteins. Proteins were extracted and hydrolyzed and their amino acids were analyzed with HPLC system. The amino acids score in elastin (AASE) or values were obtained by simply adding up the six constituent amino acids in elastin (glycine, proline, valine, leucine isoleucine and alanine). Subsequently, the legumes that could constitute for such AASE minimum score of 8.57 % were studied from the regressions obtained from the RSM. The RSM revealed that there were strong interactions between the legumes: Cajanus cajan and Phaseolus lunatus (BC), Cajanus cajan and Mucuna pruriens (BE), Phaseolus lunatus and Mucuna pruriens (CE), Vigna subterranean, Phaseolus lunatus and Canavalia ensiformis (ACD), Cajanus cajan, Phaseolus lunatus and Canavalia ensiformis (BC D) and Cajanus cajan, Phaseolus lunatus and Mucuna pruriens (BCE). The output from the mixture designs enabled yet another data to be obtained which were arranged in fuzzy design and modeled using fuzzy linguistic terms: low, medium, high for legume quantities; low, medium, high for levels of the AASE. The AASE value increased when Vigna subterranean, Cajanus cajan, Phaseolus lunatus constituted major portion of the composites. Mucuna pruriens could not have the same effect due to low amount of proline and also Canavalia ensiformis did not strongly affect the AASE basically due to lower amount of relevant amino acids that were present. Thus, when 15 % Vigna subterranean is composited with 10 % Cajanus cajan, in the presence of 20 % Phaseolus lunatus, the minimum AASE score of 8.57 % would be obtained when Canavalia ensiformis and Mucuna pruriens were present in the mixture at respectively 21.5 % and 33.5 %. Diets made up of such composites would be evaluated to study the impact of the AASE score in future.

Source: KNUST
Composting as a Tool for Solid Waste Management and for Promotion of Organic Farming: a case study of Senior High Schools in Ejura-Sekyedumase District, Ghana

The existing landfill (not engineered) in Ejura-Sekyedumase district is reaching full capacity. Senior High Schools in the district contribute significantly to the quantity of solid waste generated in the district and adopting the nearest environment for dumping these wastes has been the easiest means of managing them. In addressing the task of properly disposing solid waste, it has become eminent to look for an alternative treatment option beyond land filling to reduce the increasing volume of waste in these schools. The rejection of landfill sitting by communities will lead to difficulty in acquiring land for land filling. This, together with the large investment cost in landfill construction has therefore necessitated the need for this research to divert part of the increasing volume of waste generated in these schools from going to the landfill. To establish the basis for waste diversion from landfill, this study was conducted to examine the possibility of using composting to manage solid waste generated in Senior High Schools in the district. Out of the two Senior High Schools in the district, one of them, Ejuraman Anglican Senior High School was used as a case study. Using a structured self-administered questionnaire, 246 students were surveyed from the school. Using specified tools, the quantity of solid waste generated in a day and its composition were determined. Compost was prepared from the organic waste fraction of the solid waste generated. Samples of the raw organic solid waste and the finished compost were taken to the laboratory for analysis. Data collected were subjected to graphical interpretations, percentage, mean, t-test and chi-x2. The findings revealed that the students in the school were knowledgeable about composting and acknowledged the need for it, but stayed in a school environment that has unsatisfactory solid waste management practices. The mean volume of solid waste generated in a day was 133.7 Kg. The wastes were sorted into three fractions of which the organic waste accounted for the highest proportion (81%) on the average. Though the C:N ratio of the organic waste (47:1) did not favour the effective composting of the organic solid waste in the school, the composting process reduced the organic solid waste by 49.3% and by extension 40.1% of the total solid waste generated in the school in a day leaving 59.9% of the waste to be sent to the landfill or disposed of. The study could not confirm the relatively appreciable level of nitrogen, phosphorus and potassium in the compost as has been reported by other researchers. The nitrogen, phosphorus and potassium content of the compost were 0.36%, 0.04% and 0.09% respectively. The prepared compost seemed not effective for the growth of maize. The school can reduce the increasing volume of waste that is disposed off through composting, but the compost prepared may not be able to support plant growth.

Source: KNUST
Comprehensive diagnostic model of metastasis in prostate cancer: Individual and combined bioscore model of ADC value, Gleason score, and PSA

Prostate cancer (PCa) metastasis significantly influences treatment decisions and progno sis. This study evaluated the individual and combined diagnostic ability of apparent diffu sion coefficient (ADC), Gleason score and prostate-specific antigen (PSA) in detecting metastasis. The study included data from 120 biopsy-confirmed PCa patients treated from 2019 to 2023. Whole-body MRI images, incorporating high-resolution T2 and axial DWI sequences, were evaluated by experienced radiologists. Receiver operating charac teristic (ROC) curves and logistic regression models were used to assess the diagnostic performance of ADC, Gleason score, and PSA in detecting metastasis. The prevalence of PCa metastasis was 25.0%, with pelvic lymph node metastasis (16.7%) and bony metas tasis (12.5%) being most prevalent. Patients with PCa metastasis had significantly lower ADC values, higher Gleason scores, and higher PSA levels compared to those without metastasis. Individually, an ADC cut-off of ≤549.00 mm2 /s was the best marker for detecting metastasis. The combined bioscore model including PSA, ADC values and Gleason score was the best independent predictor, correlating with a 159-fold increased likelihood of detecting PCa metastasis. This study demonstrated the prognostic ability of PCa markers in detecting metastasis. ADC was an independent, sensitive, specific, and accurate diagnostic marker. The combined bioscore model of ADC, PSA and Gleason score significantly enhanced the identification of patients with PCa metastasis.

Source: KNUST
Comprendre la qualité de la relation des couples et la pratique contraceptive à Kumasi, au Ghana

CONTEXTE: La connaissance, les attitudes et les pratiques relatives à l’usage de la contraception sont abondam ment documentées. Les aspects affectifs des relations susceptibles d’influencer la décision en matière de procréa tion sont cependant souvent omis. MÉTHODES: Les données de l’enquête 2010 sur la santé et la richesse des familles ont servi à la réalisation d’ana lyses de régression logistique bivariées et multinomiales, afin d’identifier les associations entre la qualité de la relation et la pratique contraceptive courante de 698 couples mariés ou en concubinage à Kumasi (Ghana). Les indicateurs de qualité de la relation se mesurent sur quatre échelles — engagement, confiance, communication constructive et communication destructive —, avec aussi une question de satisfaction au sein de la relation. La pratique contraceptive courante est répartie en trois catégories: aucune, méthode discrète (injectable, pilule, stérilet, implant et diaphragme) et méthode évidente (abstinence périodique, retrait, préservatif et spermicide). RÉSULTATS: La pratique contraceptive globale s’est révélée faible — avec 22% de femmes déclarant ne pratiquer aucune méthode au moment de l’enquête. En général, les répondants font état de hauts niveaux de qualité de la relation. Les cotes de satisfaction des femmes au sein de la relation présentent une association positive avec la pratique des méthodes évidentes plutôt que l’absence de pratique (rapport de risque relatif, 1,2). Côté masculin, les cotes de confiance sont associées positivement à la pratique des méthodes discrètes plutôt qu’à l‘absence de pratique (1,1) et celles de communication constructive le sont aux deux types de méthodes plutôt qu’à l’absence de pratique (1,1 chacun). CONCLUSIONS: La qualité de la relation des couples semble jouer un rôle important dans leur décision relative à la pratique contraceptive. Il convient d’en tenir compte dans les efforts de conception et de mise en œuvre des programmes et politiques de planification familiale.

Source: KNUST