ghanaopendata/ghanaian-research-english huggingface dataset:
Earnings management, board expertise, and financial performance of non-financial listed companies on the Ghana stock exchange

empirical discussion sought to investigate Earnings Management, Board Expertise, and Financial Performance of Non-financial Listed companies on the GSE. To enable a deeper under understanding of the multidimensionality of firms’ profits and different management intentions to smooth earnings, this study investigated the impact discretionary accruals has on return on asset (ROA). An explanatory design was employed for the quantitative study. Based on criterion sampling, annual reports of 14 non-financial firms were obtained across periods ranging from 2010 to 2019. To deal with the possible issues of persistence in the firms’ profits and endogeneity in the model specification, the two step system generalized method of moments (SGMM) was employed to execute the objectives of the study. Findings from the SGMM reveals that management manage earnings upwards to increase the ROA. The findings correspond with the agency and positive accounting theories. Also, the research finds board expertise to have a significant direct influence on performance. Finally, this study finds board expertise to be an effective moderator between EM and performance. The study concludes that earnings management and board expertise are negatively and positively related with performance respectively. Further, board expertise effectively moderates the relationship between earnings management and performance. Thus, this study recommends shareholders to enhance corporate governance mechanisms and tie incentives with firm values. Other policies for regulators are further discussed.

Source: UCC
Earnings Management, Institutional Structures and Performance of Banks in Sub-Saharan Africa

This thesis investigates how certain institutional structures impact the interplay between earnings management and financial performance in banking institutions across sub-Saharan Africa (SSA). Specifically, it delves into three key areas: 1) The influence of robust auditing and financial reporting standards on banks' earnings management behaviour 2) The interrelationships among contractual enforcement mechanisms, political institutions, and earnings management in SSA banks; and 3) The moderating effects of auditing and reporting standards, as well as contractual institutions on the link between earnings management and bank performance in the region. The data spans from 2007 to 2021, constrained by the availability of relevant data for the primary variables under scrutiny. Analytical techniques employed include the Generalized Method of Moments (GMM) estimator. Findings reveal that stringent auditing and reporting standards tend to curtail earnings management activities among SSA banks. Additionally, well-developed contractual institutions appear to discourage such practices. The deterrent effect of these institutional factors on earnings manipulation is particularly pronounced in countries with robust political institutions. Furthermore, the study uncovers that both rigorous auditing and reporting standards and effective contractual institutions positively moderate the relationship between earnings management and bank performance in SSA economies. This suggests that these institutional frameworks may help channel earnings management practices towards efficiency-enhancing outcomes rather than opportunistic behaviour. Based on these insights, the research recommends that policymakers focus on reinforcing these institutional pillars to promote more transparent and efficient banking practices across sub-Saharan Africa. By doing so, they can potentially harness the constructive aspects of earnings management while mitigating its detrimental effects on bank performance.

Source: UCC
Eating Habits Of Female Adolescent Students At Selected Senior High Schools At Asuogyaman District

This study is aimed at exploring eating habits of female adolescent students of some selected schools in the Asuogyaman District. Factors such as individual, environmental, social, and other school related factors impact heavily eating habits of students and these factors could have negative implications on the health of female adolescent students in school and even after their education. The descriptive survey design was adopted for the study. The lottery method under the simple random sampling method was used to select three schools out of six and a sample size of 535 respondents was also chosen through the simple random sampling technique from a population of 1,010 female adolescent students from three selected schools within the district. Generally, the study can conclude that, female adolescent students of Asuogyaman district do not practice good eating habits since majority of them skip their meals. They were also aware poor eating practices could lead to poor academic performance and long-term health complications. Based on the findings, this study recommends that school authorities put in place corrective measures in the form of punishment to discourage the continuation of poor eating practices. Regular nutritional surveillance to monitor meals served in the dining hall to find out whether the quality meets the nutritional requirement and if not measures put in place to correct it and that could significantly be of great help to the female adolescent students. To a large extent this practice will go to highlight all benefits of consuming quality meal to the female adolescent students.

Source: UCC
Ebullient Supervision and Employee Commitment in the University of Cape Coast: the Role of Workplace Friendship and Employee Engagement

ABSTRACT The study examined the influence of ebullient supervision on administrative staff commitment of the University of Cape Coast, Ghana through the intervening roles of workplace friendship and employee engagement. The study adopted the quantitative approach and explanatory design. A structured questionnaire was used to gather data from 290 administrators of the university for data analysis. The data was processed using the IBM SPSS Statistics (version 26) and SmartPLS (version 3.3.3) softwares. Inferential statistics through partial least squares structural equation modelling was used to address objective of the study. The study found that ebullient supervision and employee engagement had significant positive influence on administrative staff commitment, while workplace friendship had no significant influence on staff commitment. The study also found that while workplace friendship failed to mediate the relationship of ebullient supervision and staff commitment, employee engagement had partial mediation effect in the relationship between ebullient supervision and staff commitment. The study recommended management of the university should lay emphasis in placing persons who are ebullient to supervisory positions in the university

Source: UCC
EBV and HHV-6 Circulating Subtypes in People Living with HIV in Burkina Faso, Impact on CD4 T cell count and HIV Viral Load

Abstract. Epstein Barr Virus (EBV) and Human Herpes Virus 6 (HHV-6) are responsible for severe diseases, particularly in immunocompromised persons. There is limited data of the infection of these opportunistic viruses in Burkina Faso. The purpose of this study was to characterize EBV and HHV-6 subtypes and to assess their impact on CD4 T cell count, HIV-1 viral load and antiretroviral treatment in people living with HIV-1. The study population consisted of 238 HIV-positive patients with information on the CD4 T cell count, HIV-1 viral load and HAART. Venous blood samples collected in EDTA tubes were used for EBV and HHV-6 Real Time PCR subtyping. An infection rate of 6.7% (16/238) and 7.1% (17/238) were found respectively for EBV and HHV-6 in the present study. Among EBV infections, similar prevalence was noted for both subtypes (3.9% (9/238) for EBV-1 vs 4.6% (11/238) for EBV-2) with 2.1% (5/238) of co-infection. HHV-6A infection represented 6.3% (15/238) of the study population against 5.0% (12/238) for HHV-6B. EBV-2 infection was significantly higher in patients with CD4 T cell count ≥ 500 compared to those with CD4 T cell count less than 500 cells (1.65% vs 8.56%, p = 0,011). The prevalence of EBV and HHV-6 infections was almost similar in HAART-naive and HAART experienced patients. The present study provides information on the prevalence of EBV and HHV-6 subtypes in people living with HIV-1 in Burkina Faso. The study also suggests that HAART treatment has no effect on infection with these opportunistic viruses in people living with HIV-1

Source: UCC
Eclectic approach to the categorical imperative and pleasure

This work specifically looks at the concept of the categorical imperative as a pivotal principle in Kant’s deontology and Mill’s conception of pleasure. The focus is to examine potential opening for harmonisation. Thus we establish here, that the basic drivers for these principles are the same. This creates an opening for eclecticism even though the two conceptions are embedded in two theories that lie at the extreme opposites of the moral continuum. The motivation is that contemporary complex moral decision-making elicits an eclectic approach in normative assessment of theories to respond to praxeology in deciding on an action that has a moral content

Source: UCC
Ecocritical reading of Atukwei Okai’s ‘the anthills in the sea’ and ‘a slim queen in a palanquin - (verses and chants for children)

The survival of nature is dependent on today’s children who are being trained to be the adults of tomorrow. To sustain the earth for tomorrow, it is paramount to create awareness and regard for nature among the younger generations and to teach them the need for protection and preservation of the environment for their survival tomorrow. This fissure forms the frame of this research which seeks to analyse texts from Atukwei Okai’s ‘Anthill in the Sea: Verses and Chants for Children’ (1988) and ‘A Slim Queen in a Palanquin; Verses and Chants for Children’ (2010) to unearth the representation of the environment and how these environmental issues are foregrounded in creating eco-consciousness in the African child. Using Ecocriticism and Semiotics, an analysis was made on the selected materials. Familiar factors like human beings, plants, animals, the light, air, water, land, soil and so on form the centre of the analysis. The African culture is employed to create an anthropocentric environment or anthropomorphic environment, which has implications in forming an ecoconscious ecocitizen. The study identified the human dominance over the other factors of the environment and the need to foster harmony between all factors because all factors of the environment are interrelated. The study recommends for writers to be conscious when they write about the environment for the child reader.

Source: UCC
Ecological Assessment of Some Coastal Lagoons and Estuaries in Ghana: Abiotic and Biotic Approaches

This study was aimed at assessing the ecological status of six coastal water bodies using abiotic parameters and benthic macroinvertebrates as indicators. Data were collected from June 2016 to August 2017. Physico-chemical parameters were measured in situ while nutrients, heavy metals analyses, sediment organic matter and particle sizes as well as species identification were done in the laboratory. Macroinvertebrates were categorised into five functional groups namely body form, feeding habit, mobility, sexuality and sociability. A total of 45 species were recorded in the six water bodies. The abiotic parameters showed Sakumo II and Fosu lagoons are polluted systems with high conductivity, TDS, nitrate, phosphate and heavy metals concentrations. This was supported by the Bray-Curtis analyses using both taxonomic and functional traits approaches which segregated the two lagoons from the other four water bodies. Pollution tolerant species namely Chironomus sp. and Limnodrilus hoffmeisteri dominated Sakumo II while Melanoides tuberculata and Chironomus sp. were dominant in Fosu. The remaining four water bodies namely Kakum Estuary, Pra Estuary, Benya Lagoon and Muni Lagoon had higher taxonomic and functional richness and diversities than Sakumo II and Fosu. Important abiotic factors that significantly influenced the abundance of macroinvertebrates taxonomic and functional groups were conductivity, salinity, phosphate, nitrate, organic matter, arsenic, copper, chromium, iron, mercury, lead and zinc. The taxonomic and functional traits approaches used in assessing the ecological status of the water bodies in this study produced similar outcomes. In view of the advantages associated with the latter, under situations of limited resources and time, its use should be the preferred option.

Source: UCC
Ecological impacts of small-scale mining in the Dunkwa East municipality of Ghana

Rehabilitation of mined land is crucial for ensuring improved livelihoods of communities in mining areas of developing countries like Ghana. The study assessed the impacts of small-scale mining on forest cover; concentration and distribution of soil nutrients and heavy metals. The vegetation data was obtained from 1000 (20 m × 20 m) plots and the soil samples collected from 120 (50 m × 50 m) plots. A total of 157 species (140 genera and 54 families) and 209 species (185 genera and 73 families) were identified in the mined and unmined areas respectively. Small-scale mining activities significantly (p< 0.05) reduced species diversity, and richness of species of higher conservation and economic values. Plant families, Euphorbiaceae, Rubiaceae and Asteraceae were the top-most contributors to species diversity while Asteraceae, Poaceae and Euphorbiaceae were dominant in both the unmined and mined areas. Species-wise, Pteridium aquilinum, Tridax procumbens and Waltheria indica in the unmined area and Chromolaena odorata, Sporobolus pyramidalis and Euphorbia hirta in the mined area were dominant. Nutrient (Ca, Mg, Na, N, P, K, and OC) concentrations and EC varied significantly (p < 0.05) between unmined and mined soils. There were no significant variations (p< 0.05) in the concentrations of heavy metals between both soils. Despite the generally poor (33.8%) soil quality in the study area, mining activities further reduced (24.2%) it. Soils from mined sites with unfilled /partially filled pits had higher levels of K, Mg and Na. As mined sites fallow period increased, concentrations of OC and Cd increased, while Ca, Mg, pH, Cu, Pb, As and value of EC decreased. The spatial patterns of Cu, As and Pb were generally dot-like in the unmined and mined areas, except Cd which had hot spots in Nyamebekyere. Mg, K and Na showed dot-like distribution in both areas, reducing further in the mined areas. Ca and P had patch-like distribution in both areas with higher levels in the unmined areas while N showed uniform patch-like distribution in both areas. Though educational attainment, religious beliefs and experience in mining significantly explained the opinions of small-scale miners on the effects of mining on the environment, the associations were not significant (Cramer`s V lessthan 0.3). The number of years that mined land remained fallow should be factored into the mined land rehabilitation processes. Plant species restoration is required in the mined area.

Source: UCC
Ecological modernization and water resource management: a critique of institutional transitions in Ghana

Ghana is endowed with surface and ground water resources. These resources prior to the colonial era were managed by traditional societies through various conventional methods embedded in their cosmovision. However during the colonial and postcolonial regimes, in response to climate change, economic globalization, and population pressure, there has been a conscious shift from customary water management systems towards paradigms cast in the contemporary mould (legislation, policies, and institutions). These modern approaches have been shown over the years to be insufficient in ensuring water sustainability. This insufficiency manifests itself in the increasing water scarcity through anthropogenic-induced water resources degradation and severe climatic variability. Using content analysis, this paper reviews this transition, first to fully understand the intricacies of the evolution and second to draw lessons for better water resources management in Ghana. This paper contends that although Ghana's water related institutions, laws, and policies are undergoing significant reforms, implementation and practice remains embedded in weak ecological modernization (EM). Institutionalizing a narrow conception of EM will only perpetuate 'organized irresponsibility' and permit the continued production of ecological problems, leaving open the question of whether modernization is compatible with ecological sustainability. Though customary water management approaches are not entirely devoid of limitations, simply branding them as obsolete may obviate an important vehicle for water sustainability. In the spirit paradigmatic complementarity, ecosystem-friendly indigenous approaches must be integrated with contemporary management systems for the long term goal of sustainability

Source: UCC
Ecological modernization and water resource management: a critique of institutional transitions in Ghana

Abstract Ghana is endowed with surface and ground water resources. These resources prior to the colonial era were managed by traditional societies through various conventional methods embedded in their cosmovision. However during the colonial and postcolonial regimes, in response to climate change, economic globalization, and population pressure, there has been a conscious shift from customary water management systems towards paradigms cast in the contemporary mould (legislation, policies, and institutions). These modern approaches have been shown over the years to be insufficient in ensuring water sustainability. This insufficiency manifests itself in the increasing water scarcity through anthropogenic-inducedwater resources degradation and severe climatic variability. Using content analysis, this paper reviews this transition, first to fully understand the intricacies of the evolution and second to draw lessons for better water resources management in Ghana. This paper contends that although Ghana’s water related institutions, laws, and policies are undergoing significant reforms, implementation and practice remains embedded in weak ecological modernization (EM). Institutionalizing a narrow conception of EM will only perpetuate ‘organized irresponsibility’ and permit the continued production of ecological problems, leaving open the question of whether modernization is compatible with ecological sustainability. Though customary water management approaches are not entirely devoid of limitations, simply branding them as obsolete may obviate an important vehicle for water sustainability. In the spirit paradigmatic complementarity, ecosystem-friendly indigenous approaches must be integrated with contemporary management systems for the long term goal of sustainability.

Source: UCC
Ecological modernization and water resource management: A critique of institutional transitions in Ghana

Ghana is endowed with surface and ground water resources. These resources prior to the colonial era were managed by traditional societies through various conventional methods embedded in their Cosmo vision. However during the colonial and postcolonial regimes, in response to climate change, economic globalization, and population pressure, there has been a conscious shift from customary water management systems towards paradigms cast in the contemporary mould (legislation, policies, and institutions). These modern approaches have been shown over the years to be insufficient in ensuring water sustainability. This insufficiency manifests itself in the increasing water scarcity through anthropogenic-induced water resources degradation and severe climatic variability. Using content analysis, this paper reviews this transition, first to fully understand the intricacies of the evolution and second to draw lessons for better water resources management in Ghana. This paper contends that although Ghana's water related institutions, laws, and policies are undergoing significant reforms, implementation and practice remains embedded in weak ecological modernization (EM). Institutionalizing a narrow conception of EM will only perpetuate 'organized irresponsibility' and permit the continued production of ecological problems, leaving open the question of whether modernization is compatible with ecological sustainability. Though customary water management approaches are not entirely devoid of limitations, simply branding them as obsolete may obviate an important vehicle for water sustainability. In the spirit paradigmatic complementarity, ecosystem-friendly indigenous approaches must be integrated with contemporary management systems for the long term goal of sustainability

Source: UCC
Ecological modernization and water resource management: A critique of institutional transitions in Ghana

Ghana is endowed with surface and ground water resources. These resources prior to the colonial era were managed by traditional societies through various conventional methods embedded in their cosmovision. However during the colonial and postcolonial regimes, in response to climate change, economic globalization, and population pressure, there has been a conscious shift from customary water management systems towards paradigms cast in the contemporary mould (legislation, policies, and institutions). These modern approaches have been shown over the years to be insufficient in ensuring water sustainability. This insufficiency manifests itself in the increasing water scarcity through anthropogenic-induced water resources degradation a severe climatic variability. Using content analysis, this paper reviews this transition, first to fully understand the intricacies of the evolution and second to draw lessons for better water resources management in Ghana. This paper contends that although Ghana's water related institutions, laws, and policies are undergoing significant reforms, implementation and practice remains embedded in weak ecological modernization (EM). Institutionalizing a narrow conception of EM will only perpetuate 'organized irresponsibility' and permit the continued production of ecological problems, leaving open the question of whether modernization is compatible with ecological sustainability. Though customary water management approaches are not entirely devoid of limitations, simply branding them as obsolete may obviate an important vehicle for water sustainability. In the spirit paradigmatic complementarity, ecosystem-friendly indigenous approaches must be integrated with contemporary management systems for the long term goal of sustainability

Source: UCC