ghanaopendata/ghanaian-research-english huggingface dataset:
Effect Of Corporate Income Tax On The Profitability Of Manufacturing Firms Listed On The Ghana Stock Exchange

This study delves into the intricate relationship between corporate income tax and the profitability of manufacturing firms listed on the Ghana Stock Exchange. It aims to provide insights into how corporate tax burdens impact firm performance, particularly within the context of the Ghanaian economy. Employing panel estimation techniques, including pooled OLS, fixed-effects model, and random-effects model, the research adopts a positivist approach and quantitative research design to achieve its objectives. The primary goals are twofold: first, to examine the direct influence of corporate income tax on firm profitability, and second, to explore the interactive effect of corporate tax and firm size on profitability. By analysing return on equity (ROE) as the measure of firm performance, the study seeks to uncover patterns and trends that shed light on the dynamics of taxation and its implications for business success in Ghana. The study's findings offer critical insights into the intricate relationship between corporate income tax and firm profitability among manufacturing firms listed on the Ghana Stock Exchange. A notable discovery is the significant negative association between corporate tax burdens and financial performance, highlighting the detrimental impact of higher tax rates on profitability. Additionally, the study uncovers a compelling positive marginal effect between firm size and corporate tax, suggesting that larger manufacturing firms are disproportionately affected by tax burdens. These revelations underscore the importance of tailored strategies and policy interventions to support manufacturing firms in navigating tax complexities while maintaining competitiveness. Overall, the study's insights contribute to informing policy decisions and industry practices aimed at enhancing the financial performance and sustainability of manufacturing firms in Ghana.

Source: UCC
Effect of corporate Income Tax Rate on Greenfield Investment: Evidence from selected African Countries

The competition to attract greenfield foreign direct investment (FDI) among countries, due to its benefits, has taken the form of a reduction in the corporate tax rate globally over the decade. Aiming to determine the tax effect in attracting new investment into a country, the study focused on three objectives: the trend of corporate income tax and greenfield FDI, the effect of corporate tax rate on greenfield investment and the determinants of greenfield investment. In estimating the objectives of the study, the fixed effect, random effect and system GMM estimation techniques were employed on annual panel data of 19 selected African countries from 2007 to 2016. The results of the study found that corporate income tax rate had a declining trend over the past decade whiles greenfield FDI had a fluctuating trend. Also, a reduction in corporate income tax rate attracts the inflow of greenfield FDI. The last objective showed that market size, purchasing power, inflation, country risk and agglomeration effect were important determinants of greenfield investment. Based on the findings of the study, it is recommended that there is the need for the governments of African countries to reduce corporate income tax rate, institute policies to reduce inflation and promote a sound, violence free and friendly environment that would attract greenfield investment inflows.

Source: UCC
Effect of Corporate Social Responsibility Activities of Rural Banks on Beneficiary Rural Communities: A Study of Techiman Municipality

This study examined the effect of Rural Banks‟ Corporate Social Responsibility (CSR) operations on beneficiary rural communities in the Techiman Municipality. The study adopted the explanatory research design to research. A sample of 300 respondents were selected from a population of 12,321 individuals in the rural communities in the Techiman Municipality using the simple random sampling technique. The data was analysed using descriptive statistics (frequency tables and percentages) and inferential statistics (correlation and multiple linear regression analysis). The study found a significantly positive relationship between livelihood-related CSR activities and the quality of life of rural communities in the Techiman Municipality. The study found no significant relationship between environment-related CSR activities, education-related CSR activities, and health-related CSR activities and the quality of life of rural communities in Techiman Municipality respectively. The linear regression analysis showed that only livelihoodrelated CSR activities significantly affected positively, the quality of life of rural communities in the Techiman Municipality. Environment-related CSR activities, education-related CSR activities, and health-related CSR activities had no significant effect on the quality of life of rural communities in Techiman Municipality. Based on these findings, it is recommended rural banks adopt policies regarding the implementation of these CSR activities in such a manner that its effect on the quality of life of the beneficiary rural communities is felt. It is also recommended that rural banks engage the beneficiary rural communities in the design and implementation of their CSR policy programs.

Source: UCC
The effect of corporate social responsibility on financial performance of GCB Bank

The aim of the study was to determine the impact of corporate social responsibility on the financial performance of GCB Bank using data from 2009 - 2019. Data were sourced from the annual financial statements and reports of GCB Bank. Data were analyzed using statistical package for social sciences version 20. By using the OLS methodology, the results found that CSR does have a positive impact on the financial performance of GCB Bank, thereby demonstrating that it pays to be socially responsible. This study established significant positive relationship between corporate social responsibility and financial performance of GCB Bank. It is therefore imperative for GCB to pay adequate attention to their corporate responsibilities. GCB should not treat CSR as an optional activity rather CSR should be integrated with the bank’s long-term business operations to drive up profitability.

Source: UCC
Effect of Country Level Governnance Quality on Stock Market Performance of Ghana

ABSTRACT This study examined the influence of country level governance indicators on the performance of the Ghana Stock Exchange (GSE) by controlling the effect of inflation and trading volume. The study used an explanatory research design and a quantitative research approach. Relying on Institutional Theory (IT) and the Efficient Market Hypothesis (EMH), using Econometric Views (E-views) and descriptive statistics (mean, standard deviation, skewness, and kurtosis) as well as an ordinary least square regression. The primary findings were that economic stability, state - level performance, legal system, and corrupt practices control all had a significant impact on stock market returns. The conclusion was that politically stable atmosphere and the freedom of the media and citizens to have a say in governance and holding leaders’ accountable yields positive results on stock market returns. The propensity of the government of Ghana to control corruption and ensure sound implementation of rules of governance feeds positively into the performance of the stock market of Ghana. It is therefore recommended based on the findings of the study that; the government of Ghana should intensify the fight against corruption in all aspect of society by strengthening rules that give autonomy to anti-corruption bodies to appropriately discharge their functions without fear, favour or political interference as the study recommends.

Source: UCC
Effect of credit on social spending in Ghana

The increased spending of household on occasions has become both social and economic issue today and it is being discussed by many scholars. Financial deepening has made it easier and possible for household to have access to credit to spend on needs of household that on the other way wouldn’t have been possible. This study sought to estimate the effect of the amount of credit on social spending and also to estimate the effect of social spending on households’ health expenditure in Ghana using the sixth round of Ghana Living Standard Survey data (GLSS 6). The study employed Ordinary Least Square estimation. It was found that an amount of credit has positive and significant effect on social spending in Ghana. That is, household perceive social spending as investment hence an increase in amount of credit extended to the household has the tendency of increasing household spending on funerals, weddings and parties. It was also found that spending on social occasions results in an increase in household’s health expenditure. It is recommended that Household heads should pay crucial attention to the cost on credit (interest rates) as the amount of loan granted to them has the cost burden imbedded in it. That’s, despite the fact that social spending not depriving household from health needs, the high cost on loans wouldn’t allow the household head from retrieving the entire principal amount and the interest within the time frame within which the spending is done.

Source: UCC
Effect of credit utilisation on cashew farm productivity: The study of selected

The study ascertains empirically the effect of formal and informal credit utilisation on cashew farmers’ productivity and examine the constraints to credit utilization. The study goes further to determine factors that affect access to formal and informal credit. The probit model was used to determine factors that affect access to formal and informal credit while ordinary least square model was used to ascertain the effect of credit utilisation on productivity. Kendall’s coefficient of concordance was used to rank the constraints to credit utilization. The study finds that access to formal credit is significantly influenced by FBO, farm size and educational status, Sex influences access to informal credit and engaging in other economic activity has a negative significant influence on access to informal credit while savings account and assets ownership jointly influence access to both formal and informal credit. Formal and informal credit utilization has a significant effect on farmers’ productivity. Constraints ranking revealed that the most pressing constraint to credit utilization faced by farmers is price fluctuation while the least pressing constraints to credit utilization faced by farmers is marriage activities. The study recommends that government must set up Cashew Board to control and regulate the price of cashew and also, stakeholders in agricultural industry such as MOFA, NGOs among others should educate and sensitize farmers on the need to join farmer-based organizations.

Source: UCC
Effect of credit utilisation on cashew farm productivity: The study of selected Districts-Bono East Region

The study ascertains empirically the effect of formal and informal credit utilisation on cashew farmers’ productivity and examine the constraints to credit utilization. The study goes further to determine factors that affect access to formal and informal credit. The probit model was used to determine factors that affect access to formal and informal credit while ordinary least square model was used to ascertain the effect of credit utilisation on productivity. Kendall’s coefficient of concordance was used to rank the constraints to credit utilization. The study finds that access to formal credit is significantly influenced by FBO, farm size and educational status, Sex influences access to informal credit and engaging in other economic activity has a negative significant influence on access to informal credit while savings account and assets ownership jointly influence access to both formal and informal credit. Formal and informal credit utilization has a significant effect on farmers’ productivity. Constraints ranking revealed that the most pressing constraint to credit utilization faced by farmers is price fluctuation while the least pressing constraints to credit utilization faced by farmers is marriage activities. The study recommends that government must set up Cashew Board to control and regulate the price of cashew and also, stakeholders in agricultural industry such as MOFA, NGOs among others should educate and sensitize farmers on the need to join farmer-based organizations

Source: UCC
Effect of cupric ion activity on calcium accumulation in juvenile flounder (paralichthys spp.)

To test the effects of cupric ion activity on calcium accumulation, juvenile .flounder (Paralichthys spp.) were exposed to ive different activities of ionic copper for 14 days. The negative log of the cupric ion activity (pCu) of the seawater-based exposure media were controlled with a nitrilotriacetic acid ( NTA ) trace metal buffer system. The pCu ranged room 13"0 (analogous to background cupric ion activities measured in Beaufort seawater) to 9.0 (which could exist in grossly contaminated environments). The rates of 4 5 Ca accumulation by flounder were significantly reduced with increasing cupric ion activities. The rates at pCu 10.0, 9.5, and 9.0 were lower than those at pCu 13"0 and 11"0. Additionally, it was shown that after the ish were exposed to the different activities or 14 days and then placed in seawater without added copper or NTA, there was increased 4SCa accumulation at the two highest pCu of 9.5 and 9"0. This increased accumulation suggests that the fishes were trying to overcome a calcium deficit that was induced by the copper exposure. The demonstrated non-lethal effects of copper/cupric ion activity on flounder occurred at cupric ion concentrations that were two to three orders of magnitude lower than the lethal concentrations

Source: UCC
Effect of Customer Satisfaction on Customer Loyalty at Mobile Telecommunication Network (MTN) Ghana Limited

In today’s volatile dynamic environment, top performing telecommunication companies are looking into the demands of their customers avidly in order to survive and compete successfully. Researchers have relentlessly emphasized on the utmost importance of customer satisfaction and customer loyalty as part of survival of most organisation. The aim of this study was to examine the effect of customer satisfaction on customer loyalty within MTN Ghana and the moderating effect of switching cost on the customer satisfaction and customer loyalty relationship. The study also sought to also determine factors that influence the purchasing decision of MTN customers. A quantitative method and self-administered questionnaire was used to investigate the problem. The study sampled 450 respondents by using a simple random sampling technique. Descriptive, Bivariate and standard multiple regression models were used for the analysis of the study. The analysis of the study clearly revealed call rates, widest coverage, quality of network and the use of the MTN network by family and friends are part of the factors that influenced the purchasing decisions of MTN customers for the choice of their network. The study also revealed that customer satisfaction is significantly and positively associated with customer loyalty. Despite limitations such as generalizability, the findings of this study provides evidence MTN Ghana needs to pay close attention to these strategies and fine-tuning them to reflect the existence of the time and also to measure their continued use and adaptation for an improved Customer Life Value.

Source: UCC
Effect of dawadawa (parkia biglobosa) as a spice on sensory and nutritional qualities of meat products: – a preliminary study

Dawadawa is a fermented seed meal of a tropical tree plant; Parkia biglobosa. It is commonly used in Ghanaian homes as flavour enhancers in varieties of meals. This study was conducted to determine the effects of dawadawa as a spicing agent on sensory characteristics and nutritional qualities of meat products (smoked pork sausage and burgers). Fresh boneless beef and pork were minced separately and were used to formulate burgers and smoked pork sausages, with various levels of dawadawa inclusions. The Control products (Treatment 1(T1) were formulated with a standard flavour enhancer [Adobo at 2g/kg meat], Treatment two (T2) products were formulated with 2g dawadawa and 2g adobo/kg meat, Treatment three (T3) products were formulated with 2g dawadawa/kg meat, while Treatment four (T4) products were formulated with 4g dawadawa/kg meat. All other ingredients were added in equal amounts to the meat and thoroughly mixed. The products were bagged and refrigerated for sensory and chemical analyses at later dates. The use of dawadawa up to 4g/kg meat in the meat products increased the crude protein content significantly (P<0.001) and had no effect (P>0.05) on the sensory characteristics of the products. Dawadawa could be used in meat products up to 4g/kg meat for improved crude protein content

Source: UCC
Effect of deficit irrigation and storage on physicochemical quality of tomato (Lycopersicon esculentum Mill. Var. Pechtomech)

Deficit irrigation is a water saving strategy used to make economic use of water for agricultural activities in order to save water for other purposes. This water deficit may have some negative effects on the quality and postharvest life of the food produced. The aim of this study was to determine the effects of deficit irrigation and postharvest storage on some physicochemical qualities of tomatoes. Tomato fruits (Pectomech variety) cultivated under different irrigation treatments (100% ETc, 90% ETc, 80% ETc and 70% ETc) were harvested and analyzed for firmness, total soluble solids (TSS), titratable acidity (TA) and pH. Firmness was determined by a penetrometer, TSS by hand refractometer, TA by titrating the juice with a standard base (NaOH) and pH by pH meter. Results indicated that firmness, total soluble solids, titratable acidity increased with increasing deficit irrigation while pH decreased. However, these increases and decreases in the parameters with the various water applications were not significant. Titratable acidity of the tomato fruits decreased significantly (p<0.05) as storage progressed. Firmness of the fruits decreased while total soluble solids and pH increased with increasing storage period. Considering the percentage increases and decreases in the physicochemical qualities of the tomatoes in this study, it can be concluded that a 10% reduction in the amount or volume of water applied in the cultivation of the Pectomech tomato variety would produce tomato with optimum quality that would compensate for yield losses

Source: UCC
Effect of deficit irrigation and storage on the nutritional composition of tomato (Lycopersicon esculentum Mill. cv. Pectomech)

The aim of the study was to determine the effects of defcit irrigation and postharvest storage on nutritional composition of tomatoes. Tomato fruits (Pectomech variety) cultivated under different irrigation treatments (100% ETc, 90% ETc, 80% ETc and 70% ETc) were harvested and analyzed for moisture, ash, protein, fat, fbre, carbohydrate, calcium (Ca), magnesium (Mg), potassium (K), sodium (Na), iron (Fe), copper (Cu) and zinc (Zn) contents. Moisture, ash, protein, fat, fbre, and carbohydrate were determined by standard AOAC methods, calcium and magnesium by EDTA titration, potassium and sodium by fame photometry, iron, copper and zinc by atomic absorption spectrophotometry. Results indicated that fat, fbre and carbohydrate increased with defcit irrigation (water stress) whilst moisture, ash, protein, calcium, magnesium, potassium, sodium, iron, copper and zinc contents decreased. Apart from fbre content which increased signifcantly during storage for all water treatments, all the other nutritional components (moisture, ash, protein, fat and carbohydrate) decreased signifcantly. Considering the percentage increases and decreases obtained for nutritional compositions of the tomatoes in this study, it can be concluded that a 10- 20% reduction in the amount or volume of water applied in the cultivation of the Pectomech tomato variety would produce tomato with optimum quality that would compensate for yield losses

Source: UCC
Effect of deficit irrigation on growth and yield of tomato under drip irrigation in shade net house

The effect of deficit irrigation on growth and production of drip irrigated tomato under shade net house was studied through field experiment. Four different levels of drip irrigation equivalent to 100%, 80%, 60% and 40% of crop evapotranspiration with five replications were considered for their effect on crop growth and crop yield inside the shade net house. Tomato (Solanum Lycopersicon, Badshah Variety) plants were grown under the shade net house with 50% shade. Plant height, number of leaves and individual fruit weight were found to be highest with 80 % irrigation, giving highest yield of 108.30 t.ha-1. Actual irrigation water application between 1.62 and 4.58 mm.day-1 was thus recommended for tomato crop in a shade net house

Source: UCC
Effect of Deficit Irrigation on Growth, Yield, Quality and Storage of Tomato (Solanum lycopersicum; cv. Pectomech

The study was conducted to investigate the effect of deficit irrigation on growth and quality of tomato after harvest and during storage. Four treatments (100% ETc, 90% ETc, 80% ETc and 70% ETc) with three replicalions were set-up in a Completely Randomized Design (CRD) in plastic buckets under a rain shelter. Water loss by the tomato plants (ETc) was assessed by weighing and the equivalent volume was computed and replaced at two~day intervals. Crop coefficient (Ke) and amount of water used (ETc) for the various water treatments were determined. Plant height, leaf area, canopy diameter and leaf area index were also determined. The fruit size, mass, number of fruits per treatment and total yield were determined. Physico-chemical, nutritional and antioxidant qualities of the fruits after harvest and during storage were determined using standard methods. Results showed that Kc and ETc values for the various growth stages were in the order 100% > 90% > 80% > 70%. There were significant differences (p<0.05) in the leaf area, canopy diameter and leaf area index for the various water treatments. No significant differences (p>0.05) were recorded for the various treatments for yield components except fruit size. Tomato fruit firmness, total soluble solids, titratable acidity, fat, fibre, carbohydrate, Iycopene, vitamin E, flavonoids and total polyphenols j"ncreased with deficit irrigation while pH, moisture, ash, protein, minerals, β- carotene and ascorbic acid decreased. Total soluble solids, pH, fibre and Iycopene increased significantly (p<0.05) with increasing storage period while titratable acidity, firmness, moisture, ash, protein, fat. carbohydrate, minerals, β-carotene, ascorbic acid, flavonoids and total polyphenols decreased.

Source: UCC