ghanaopendata/ghanaian-research-english huggingface dataset:
A breeding site model for regional, dynamical malaria simulations evaluated using in situ temporary ponds observations

Daily observations of potential mosquito developmental habitats in a suburb of Kumasi in central Ghana reveal a strong variability in their water persistence times, which ranged between 11 and 81 days. The persistence of the ponds was strongly tied with rainfall, location and size of the puddles. A simple power-law relationship is found to fit the relationship between the average pond depth and area well. A prognostic water balance model is derived that describes the temporal evolution of the pond area and depth, incorporating the power-law geometrical relation. Pond area increases in response to rainfall, while evaporation and infiltration act as sink terms. Based on a range of evaluation metrics, the prognostic model is judged to provide a good representation of the pond coverage evolution at most sites. Finally, we demonstrate that the prognostic equation can be generalised and equally applied to a grid-cell to derive a fractional pond coverage, and thus can be implemented in spatially distributed models for relevant vector-borne diseases such as malaria

Source: KNUST
Bridging the barrier of access to quality healthcare; the application of internet protocol cameras. (Case study: Kwahu Government Hospital, Ghana.)

Over the past decades, there have been many rural initiatives towards healthcare delivery services, yet the health needs of many communities are still not adequately met. Residents of rural communities have poorer health facilities than residents in urban centres. In the Kwahu South District of Ghana, there are 222 communities with a total of 18 health facilities, 10 Chip compounds, 6 health centres and a private maternity home catering for a population of about 79,021. Data available at the District Health Management Team (DHMT) indicates that more than 50% of the residents are beyond the stipulated 3 kilometres away from a health facility. The road networks within these communities are very poor. The cost of treatment is also very high, these communities experience difficulties in recruiting and retaining trained medical and health workers. Due to the challenges facing the residents in these communities, this research work has examined how feasible the use of IP cameras will bridge the barrier between the rural and urban setting. The study made used of IP cameras to provide healthcare treatment to patients in rural communities by providing brighter, sharper and clearer live video images of patients to healthcare providers. These video signals are transmitted online through internet networks to an Expert outside the community irrespective of the location. The Expert then provides professional medical advice to the health worker. This study hopes to facilitate proper diagnosis and treatment on conditions of a patient beyond the knowledge of the health worker at the remote facility. Though initial cost of implementing the proposed system by this study may be high, the challenges facing the rural communities in accessing good healthcare will be overcome. This research integrates the use of ICTs’ into the health facilities thereby adding value to the use of telemedicine to solve a lot of problems in healthcare. The study findings recommend the implementation of this system into the health facilities in Ghana (ie GHS) to reduce the challenges faced by people leaving in rural communities in accessing healthcare.

Source: KNUST
Budget and budgetary control practices of some selected credit unions within the Ashanti chapter

According to Elliott (1986), Credit Unions essentially reverse the normal corporate financial objective of maximizing profit since they are expected to pay so much on savings and charge so little on loans. Therefore for Credit Unions to achieve a high level of organizational performance there should be effective and efficient use of resources. Budget and budgetary controls has been emphasized as a viable tool for ensuring effective and efficient use of organizational resource. The problem that normally arises is whether the budget and budgetary control practices of the Credit Unions comply with the best practices of budgeting. This study is a multiple case study, exploratory and descriptive research. The instrument used in gathering the data for this study is an interview guide. After data collection, analysis and processing was done by the use of computer programmes such as Microsoft Word and Excel. The research reveals that, the 60% of the Credit Unions have strategic plans which makes them more proactive than reactive in dealing with issues, ensures effective allocation of resources and inspires the budget. Also, annual budget was common to all the Unions and the bottom-up approach to budgeting was mostly used. Incremental budgeting was mostly prepared by the selected Unions, and budget committees as well as budget manuals were almost non-existent. Comparing budget figures with actual, and conducting variance analysis were the two most carried out monitoring and control activities. The selected Credit Unions comply fairly with the best standards in budget and budgetary control. The major challenges faced by the Unions were poor forecasting, time consuming, inability to achieve targets, difficulty in determining the cause of variance and identifying who to reward and who to punish. The Credit Unions should do more in motivating their management to produce budgets that are credible and challenging, educating the staff on the purpose of budgets, engaging dedicated budget specialist as well as tying people to specific budget target.

Source: KNUST
Budgetary responses attitude in Kumasi polytechnic

A budget is a financial plan that serves as a formal statement of revenue and expenses of an organization. Without a budget an institution is bond to face exceptional slow down in its operation and in some cases collapse. The extent to which any budget is successful is very much dependent on its acceptance, response and the attitudes of workers towards it. This study looks at the budgetary attitudinal response, the level of budgetary influence and communication of budget related matters in Kumasi Polytechnic. The methodology used in the study was the case study approach. Interviews and questionnaires were used to solicit data for the study. The research found out among others that, there was an interaction between the level of budgetary influence and budgetary communication; positive relationship exists between budgetary communication and budgetary response; and a weak or negative correlation exists between budgetary communication and their response attitude. Recommendations and suggestions have accordingly been made to improve upon budgetary response attitude in Kumasi Polytechnic to enhance its financial management and reporting.

Source: KNUST
Budgetary responses attitude in Kumasi Polytechnic

A budget is a financial plan that serves as a formal statement of revenue and expenses of an organization. Without a budget an institution is bond to face exceptional slow down in its operation and in some cases collapse. The extent to which any budget is successful is very much dependent on its acceptance, response and the attitudes of workers towards it. This study looks at the budgetary attitudinal response, the level of budgetary influence and communication of budget related matters in Kumasi Polytechnic. The methodology used in the study was the case study approach. Interviews and questionnaires were used to solicit data for the study. The research found out among others that, there was an interaction between the level of budgetary influence and budgetary communication; positive relationship exists between budgetary communication and budgetary response; and a weak or negative correlation exists between budgetary communication and their response attitude. Recommendations and suggestions have accordingly been made to improve upon budgetary response attitude in Kumasi Polytechnic to enhance its financial management and reporting

Source: KNUST
Budgeting and budgetary control as an enhancing tool for financial performance; case study of East Cantonment Pharmacy Limited.

Since the inception of budgeting and budgetary control in the 1920’s, every serious company has made them the central part of their planning and control system. Their ability to coordinate the allocation of resources through internal communication while at the same time serving as a means of expenditure authorization and evaluation base has made them the most important tool that is at managers’ disposal today when running a company (Banovic, 2005). The study sought to examine budgetary and budgetary control as an enhancing tool for financial performance at East Cantonment Pharmacy Ltd. A descriptive study design was used employing a quantitative approach and using a convenient sampling technique forty (40) respondents were selected for this study. The study employed the use of questionnaire and interview guide as main instruments for research. The data gathered was analysed using S.P.S.S. and displayed in percentages and tables. From the findings, Budgeting had an impact on cost effectiveness, increase sales, efficient use of resources, Purchases of products on time and as planned, ability to pay its workers, revenue increase and quality service delivery to customers. Respondents indicated that the organization have several challenges in Budget Preparation and Implementation due to the fact that cost of production is always increasing, Cedi is always Depreciating against foreign currencies, there are Price fluctuations due to inflation, Unexpected expenditures and wastage by production staffs as well as stealing. The effect of Poor Budgeting and Budgetary Control on East Cantonment Pharmacy Limited identified in the study is that it has reduced initiative and innovation. The study recommends that adequate information should be gathered and critically examined using every possible parameter before arriving at budget decisions.

Source: KNUST
Budget and budgetary controls as a tool for the evaluation of management performance: A case study of Anglogold Ashanti (Gh) Limited

The research enquired examined budgets and budgetary controls as a tool for the evaluation of management performance in AngloGold Ashanti Obuasi mine. The objective of the paper was to identify if there is a link between budgetary control and management performance. A descriptive case study approach was used for the study. Thirteen departmental heads of Anglogold Ashanti Limited were sampled using the purposive sampling technique. The researcher employed a descriptive study outline for information gathering. From the thirteen departmental heads of Anglogold Ashanti Limited sampled, a carefully designed questionnaire was used to elicit their response as per the subject matter of the study. The data was analysed using the Statistical Package for Social Sciences with descriptive statistics such as frequencies and percentages. A regression analysis model was used to analyse the link between budgetary control and management performance. The study found that there is a positive relationship between budgetary control and management performance with budgetary control process and challenges in the control systems having the highest influence on management performance among the factors examined. Budgetary control features and human elements in budgetary control also had an influence on management performance but were not as pronounced as the factors in the control process and the challenges in the budgetary control systems. The study recommends that, the management of Anglogold Ashanti Limited must continually review their budget and budgetary control systems in order to ascertain its effectiveness. It also suggests for further research in the same sector but with a larger sample.

Source: KNUST
Budgeting and budgetary control as management tools for enhancing financial management in local authorities, Afigya Kwabre District Assembly as a case study.

MMDAs as development partners to the central government need to mobilize enough revenue locally to support the central government development agenda. Inadequate financial resources can undermine the effective implementation of developmental projects in MMDAs. Budgets are important as they prudently manage scarce financial resources and at the same time serve as a means of expenditure authorization, control and evaluation base. MMDAs in Ghana prepare budgets but deal with it in lesser extent unlike the profit-making organizations which consider budget and budgetary controls important element in their policies. It is against this background that this study was carried out to find ways by which MMDAS especially AKDA can use budgeting and budgetary controls as management tools to prudently enhance their financial management system for local development. The case study approach was used in the study. Interviews and questionnaires were used to solicit data for the study. The research found out among other things that MMDAs prepare budgets and control the budgets. The research data evidently prove that in the case of Afigya Kwabre District Assembly this is true. However, poor budget formulation and implementation and low revenue generation base make it difficult for MMDAs to live up to their responsibility as partners to the central government in national development. Recommendations and suggestions have accordingly been made to improve upon budgeting and budgetary controls in MMDAs and the nation as a whole.

Source: KNUST
Budgeting and Budgetary Control in Public Sector Institution. The Role of Internal Audit Unit. A Case of NVTI.

An Internal audit function is an essential part of any public expenditure management system and should ensure that public spending is within budgetary provisions, disbursements comply with specific procedures and provides for timely reconciliation of accounts been motivated by this responsibility of the unit to undertaken this study, the main objective of the study is to examine the current practices and involvement of the internal audit unit for the National Vocational Training Institute as public sector institution in Ghana. As an investigative study, the researcher utilized both primary and secondary data. In the study, the primary data was gathered through the use of interviews, structured and unstructured questionnaires administered to the management and staff of the institute in both Accra and Kumasi. The secondary data was gathered through the institute by way of the strategic policy guide line, financial and non-financial reports. The study finds that, the internal audit unit of the institute were up to task and do not limit their operations to pre-audit and financial compliance as suggested by the World Bank Report on Ghana (2006). The internal auditors of the institute plays its roles by engaging in the provision of services aimed at ensuring compliance with budget laws, regulations and other policies, effective checks on internal control mechanism and detection and prevention of fraud. The study equally found however that there is lack of training workshops on budgetary control within the institute and this limits the capacity of the internal auditors of the institute to manage risk effectively and timely.

Source: KNUST
Budgeting and budgetary control practices at Multi Credit Savings and Loans Company Limited

It appears that many business entities including Savings and Loans Companies have performed poorly of late due to the fact that they lack an efficient and effective Budget and Budgetary Control system to adequately allocate resources to reach the attainment of their goals and maximize performance. It is against this that the researcher carried out an investigation into the Budgeting and Budgetary Control Practices of Multi Credit Savings and Loans Limited. The study considered such issues as the budgeting technique the company has in place, their level of compliance to Best Standards as well as the problems they are faced with the use of the budget and budgetary control. Empirical literature in related field was reviewed. Questionnaire and interview guide were the prominent apparatus used to gather data. Data gathered were analysed with SPSS and ANOVA (for inferential analysis). The study revealed that Multi Credit Savings and Loans Company Limited have a budgeting and budgetary control system in place and they do not downplay on its importance helping the company to keep pace with the changing business complexities and gain competitive advantage. Their budgeting and budgetary control system complies to a large extent with best standards. However, not all the employees are involved in the budget development process and it is recommended that Multi Credit Savings and Loans Company Limited involve all staff in their budget development system and also run regular training on the use of the budget and its benefits to their operations. Additionally, the budget should be realistic and also the budget review should be strengthened. Furthermore, internal controls must also be strengthened and there should also be application of information technology tool in the budgeting system.

Source: KNUST
Budgeting for development at District level: an examination of the composite budgeting system with reference to Ahanta West District

Over the last decades Ghana has demonstrated her commitment to the decentralisation of political and administration authority j, deci5iOn making co the districts as a means o promoting effective community participation in managing their own affairs with particular reference to planning and implementation of programmes. In pursuance of the decentralisation policy, the promulgation of he Local Government Law (PNDCL. 207) of 1998 forms the basis of the present government’s effort. This law has subsequently been absorbed into the constitution of the fourth Republic of Ghana (1992). Since 1988 various strategies to implement the policy were initiated which include the creation of 110 districts in the country, decentralizing twenty-two central government departments, establishment of District and Metropolitan Assemblies, resourcing newly created districts and composite budgeting among others. Composite budgeting could be seen as a strategic means for integrating and co-ordinating activities and allocating the required financial resources for district development. Although composite budgeting is supposed to be one of the key instruments for implementing the decentralisation policy; the present budgeting system at district level hardly reflects the decentralised integrated development planning and administration approach. Besides; there seem not to u clear understanding and agreement about what composite budgeting e.tai1 and the intended purpose. In this study; the concepts of decentralised integrated development planning and composite budgeting are examined with highlights on the various interpretations of the latter by relevant government agencies. The study also examines the current budgeting system in the district and assesses its relevance to a decentralised integrated development approach. It is established that the present budgeting system is input oriented basically designed for accountability and control purposes. Following this an interpretation of composite budgeting which besides being output oriented also measures performance in an integrative manner is proposed. The argument is that budgeting should be an integral part of the development planning process. An attempt has been made to pin-’point some of the problems of implementation which need to be addressed including staffing inadequacies, existence of financial administration regulation which set up a centralisad financial administration system and lack of consistency in the understanding of composite budgeting especially by ministry of Finance and Economic Planning who are supposed to play a key role in the implementation process. Despite the many problems, there are prospects that composite budgeting could be implemented, Since the commitment by the government seem to be there, perhaps the answer lies in planning the implementation process. Some of the preconditions necessary for the implementation are listed.

Source: KNUST
Budgeting and budgetary control practices of Koforidua Polytechnic

This work sought to examine budgeting and budgetary control practices of Koforidua Polytechnic. Thus, to assess its budgeting processes, budget administration, and budgetary control procedures to be able to identify lapses so as to provide recommendations for improvement. Findings indicated that the Polytechnic has embraced budgeting and budgetary control as a tool for its financial management. As a result the Polytechnic prepares a legislative budget which is sent through the National Council for Tertiary Education to the Ministry of Finance and Economic Planning for funding. This budget is prepared after all the departmental budgets have been prepared and collated. Management budget is prepared based on the approved funds from the government to facilitate allocation of these financial resources to the two schools in the Polytechnic and for that matter the departments under them. The performance of the various departments are monitored by the Finance Committee for reports on actual and budgeted income and expenditure to be prepared for onward submission to the National Council for Tertiary Education quarterly. Variance reporting is effectively practiced by the Polytechnic and there is a computerized system in place for the preparation of budgets, however the Polytechnic has no budget manual.

Source: KNUST
Budgeting and budgetary control practices of NGOs in Ghana: a case study of technoserve INC. Ghana.

The objective of this study was to determine the effect of budgeting and budgetary control practices of some selected Non-Governmental Organizations in Greater Accra, Ghana. The study used a case study research design of budgeting and budgetary control practices in the selected NGO in Ghana. Technoserve Inc. was selected for the study. The population of the study comprised of six (6) senior management comprising of country director, Accountant and four (4) project managers, twenty– three (23) project officers and two(2) monitoring and evaluation officers. Convenient sampling was used in this study. The study used structured questionnaires for purposes of collecting data. Primary and secondary data was used. Researcher used SPSS version 21 in presenting data chronologically. It has emerged from the study that reason forbudgeting is to evaluate performance, encourage managers, communicate plans and coordinate the operations of an organization. It was evident from the study that problems respondents encountered during budget formation are operational difficulty, delays, lack of resources, poor forecasting and time consuming. In addition, problems encountered during budget implementation are operational difficulty, delays, lack of concern and constant monitoring. Findings from the study revealed that problems that respondents encountered after budget evaluation are cost exceeding benefits and inability to achieve targets. It is recommended that, budget committee members and heads of departments who are directly responsible for the preparation and implementation of budgets at Technoserve Inc. should have good appreciation of the rationales for budgeting as well as the basic principles in the preparation and implementation of budgets.

Source: KNUST