ghanaopendata/ghanaian-research-english huggingface dataset:
Revenue maximization using the primal dual method. A case study of Sunyani West District Assembly.

In this thesis, Primal-dual method, which is one of the interior-point methods, was used to assist the improvement of revenue generation e orts at Sunyani West District Assembly. The data which was collected from the Sunyani West District Assembly was modeled into objective function and subject to constraints. The matrices generated were investigated as well as an implementation of numerical iteration of the models to determine the e cient income genera-tion strategy for the Assembly. THe result shows that the Assembly can raise its revenue to GH¢1358357.28 annually which represents an appreciable 52.12% increase in the Assembly's revenue.

Source: KNUST
Revenue mobilization and challenges: a case study of Ghana revenue authority - customs division

The purpose of this study is to examine tax revenue mobilization by Ghana Revenue Authority (GRA) – Customs Division and find out major challenges facing the tax revenue mobilization. The study used both secondary sources of data (tax revenue data from Bank of Ghana and GRA) and primary data through questionnaires with thirty five sample size with a response rate of thirty. This study found that the trend of tax revenue performance were not consistent over time. Trends in tax revenue performance gives the indication that revenue mobilization fluctuated over the period under study. In terms of tax revenue determinants, there was a positive relationship between tax revenue and per capita income. Inflation and tax revenue to GDP were negatively and significantly related. Inflation and exchange rate negatively affected annual tax on non-oil GDP. The respondents indicated some of the leakages involved in revenue collection. These are; Smuggling, tax evasion, Porous borders, noncompliance by importers, connivance at ports. The factors that hinder effective tax revenue mobilization by GRA are manual based information storage system, issues relating to human ethical behaviour and moral attributes, leakages with channels for tax mobilization, corruption and exploitation of tax collection by officials and taxpayers, and tax evasion. Stop-gap strategies and pragmatic measures should be taken to curtail tax evasion. Amenable but tenable tax policies should be instituted to address tax policies and directives that would require a rejig from time to time. Tax revenues dwindle drastically under new regimes. Strong managerial and political leadership is a prerequisite for addressing issues of corruption and smuggling. EXCEL and STATA were used for analysis.

Source: KNUST
Revenue mobilization and development of selected district assemblies in ghana

This study comparatively examined the relationship between revenue mobilization and development in Ghana using New Juaben South, North and Abuakwa North Municipal Assemblies. The mixed approach comprising of both quantitative and qualitative designs was used justifiable by the presence of both qualitative and quantitative variables. A combination of both primary and secondary data from the reports of Ministry of Finance from 2021 to 2023 relating to total revenues accrued as against developments were adopted. Descriptive analyses was used for the data analyses. The results find that revenues portfolios of the respective sources of revenue generation by the assemblies varied with the NJSMA collecting and receiving much more higher revenues compared to the NJNMA and AbNMA largely from the same sources of revenues by the assemblies. Also, the comparative analyses of the relationship associated with revenue generation by the assemblies and development, the New Juaben North Municipal Assembly executed the highest number of developmental projects over the period, followed by New Juaben South Municipal Assembly and Abuakwa North Municipal Assembly with the average number of projects executed by the three assemblies amounting to same irrespective of the total sum collected as total revenue receivables by the three (3) assemblies were comparatively different. This concludes that the total amount of revenues collected by the assemblies does not necessarily relate to the number of developmental projects executed over the period. In other words, there is a weak relationship between the total amount of revenues received by the respective assemblies and the developmental projects executed. The study concludes that challenges of revenue mobilization of the assemblies had the same challenges associated with revenue collections including lack of qualified personnel for revenue collection, data on rateable properties, motivation to pay, among others.

Source: KNUST
Revenue mobilisation and utilisation among district assemblies in Ghana.

This research delves into the intricate dynamics of revenue mobilisation and utilisation within the Adansi South District Assembly in the Ashanti Region of Ghana. The study is motivated by the longstanding exploration of revenue collection processes in district assemblies, seeking to identify challenges and potential advantages inherent in the existing fiscal framework. The primary objective is to examine the efficacy of revenue mobilisation and its subsequent utilisation within the assembly. The study adopted a qualitative research methodology and obtained data through interviews. The non-probability sampling technique was utilised, resulting in a sample size of five respondents. It was revealed that the Adansi South District Assembly has effective revenue mobilisation tools, but poor taxpayer education and technological limitations hamper progress. It was discovered that the assembly used revenue obtained for both recurrent and capital expenditure. The study further identified that the Adansi South District Assembly can improve revenue generation by using technology and providing comprehensive employee training. This study highlights the challenges Local Governments face in generating revenue and emphasises the importance of this revenue for local growth. The study recommended improving revenue collection and utilisation by ensuring timely payments, preventing fraud, and enhancing monitoring systems. This study is helpful for policymakers, academics, and practitioners who want to improve how local governments get money. It calls for a holistic approach that combines technological innovation, educational initiatives, and strategic policy interventions to optimise revenue collection and contribute to the sustainable development of Adansi South District and similar local government entities

Source: KNUST
Revenue Mobilization and Its Impact on the Development of District Assemblies: The Study of Kpando Municipal Assembly, Kpando, Volta Region

The study is on the topic revenue mobilization and its impact on development in the Kpando Municipal Assembly in the Volta Region. The study set out to discover other revenue sources that are not being explored by the Assembly, what strategies are adopted for revenue collection and accounting standards. Finally, the study considered the contribution of internally generated fund. The sample was made up of Core Management staff of the District Planning Committee, Permanent Revenue collectors, Commission collectors, Staff of Urban Town and Area Councils and Assembly members. One Hundred of these consisting of 63 males and 37 females were selected using probability and non-probability sampling techniques. The results indicated that there are other revenue sources that are not being explored by the Assembly. It also revealed that though the IGF of the Assembly is contributing to the development of the Municipality, it is not enough to significantly fund projects. Consequently, Government funding is extremely important. To increase revenue mobilization of the Assembly, the study discovered that there should be continuous education of the tax paying public, prosecution of defaulters and training for Revenue collectors.

Source: KNUST
Reverse Logistics And Organizational Performance In The Packaging Industry: The Mediating Role Of Consumer Commitment

Reverse logistics is a crucial part of green supply chain management, which is seen by businesses worldwide as the answer to persistent environmental concerns. Its impact on business performance operations has received considerable attention in literature. It is on the strength of this background that this study aimed to assess the mediating role of consumer commitment in the relationship between reverse logistics and organizational performance. The study was conducted using the packaging industry of Ghana as a case. Primary data was utilized with questionnaires at the main data collection tool for the study. The data were analysed quantitatively with the help of SPSS and Smart PLS. Descriptive statistics, correlation and regression analysis were used to describe and analyze the data. The study utilized the Cronbach’s alpha to assess the internal consistency of the measuring constructs for sound statistical analysis. Findings of the study revealed that there are practices to collect the packaging, practices of providing transportation to collect and dispose of products and packaging, the practices of outsourcing resources to return products at the end of the life cycle in the packaging industry. Findings also revealed a positive and significant relationship between reverse logistics and organizational performance. It was also revealed that consumer commitment failed to mediate the relationship between reverse logistics and organizational performance. This study therefore recommends to the management of the packaging industry to build strong relationship and commitment by improving their services with the consumers as it has the tendency to enhance their reverse logistics practices. Again, owing to the fact that reverse logistics enhance environmental sustainability, various policy makers must put in place measures that will prompt various firms to practice reverse logistics in Ghana.

Source: KNUST
Revenue mobilization at Kumasi Metropolitan Assembly

This study was undertaken to evaluate the revenue mobilization at Kumasi Metropolitan Assembly (KMA).The objectives of the study were to assess the effectiveness of revenue in KMA and to examine the sources of revenue to KMA. Areas considered under the challenges that KMA face included, insufficient revenue, lack of data for items to be taxed, poor tax education, under declaration of revenue by revenue collectors among others. As a result the assembly continues to rely heavily on external funding to complement its IGF. A number of recommendations were made to KMA and these recommendations suggested to improve the revenue base of KMA. The research however recommended that there is the need for management of the assembly to dedicate adequate resources to enhance revenue mobilization .Secondly, there is the need for adequate motivation of staff to boost their morale so that the necessary commitment can be derived from them. Further, there is need for KMA to outsource the IGF revenue collection to Outsourcing agencies. Lastly, it will also be advisable to introduce Point- of- Sales device in the collection of Revenue.

Source: KNUST
Review of adverse drug reaction reports at Komfo Anokye Teaching Hospital (Kath), Kumasi-Ghana.

BACKGROUND The Drug Information Unit of KATH since 2011 as part of its duties been collecting ADRs reported in the hospital and submits them to the Food and Drugs Authority. Reports received since then (2011) have not been scientifically evaluated to assess its usefulness to patient care in the hospital. The study sought to review ADRs reports collected by the Drug information unit over a period of two years. The objective was to ascertain the category of patients who experience ADRs from their medications, the type of ADRs experienced, the kind of medications that gave the ADR and the outcome of the ADR. METHODS A retrospective study was conducted. ADRs reports received from January 2012 to December 2013 were reviewed. A data collection tool was designed and used to extract information from all the completed Food and Drugs Authorithy Adverse Reaction Reporting Form. Micromedex, Martindale, and British National Formulary (September 2013) were used to verify whether the reported Adverse Reactions were known and documented in compendia. The data obtained was entered into SPSS version 19 and analysed. RESULTS One hundred and thirteen (113) ADR reports were reviewed, 76.1% (n=86) involved females and 23% (n=26) were males. Forty five point one percent (45.1%, n=51) of ADRs reported involved Middle age (40-59yrs) individuals, thirty two point seven percent (32.7%, n=37) involved the elderly (>/=60). ADRs reported involving young adults (20-39yrs) was 20.4% whilst reports involving adolescent (13-19yr) and child (0-12yrs) were 0.9% respectively. CNS reaction was the most frequently reported reactions (35.5%, n=39) followed by Dermatological reaction (15.9%, n=18) and then Gastro-Intestinal tract (GIT) reactions (9.7%, n=11). Antihypertensive medications, specifically Calcium Channel blockers gave most of the reactions. Headache was the highest reported ADR (38.6%, n=17). Nifedipine was the cause of 47.1% (n=8) of headache reported. Sixty seven point six percent (67.6%) recovered whist 13.9 % had not recovered as at the time the ADR was reported. The outcome for 18.5% of reported ADRs was not known. Ninety point three percent (90.3%, n=102) of the reported ADRs were already known and documented. Seven point one percent (7.1%, n=8) of the ADRs reported were not found to be documented in any of the reference sources used. Two point six percent (2.7 % n=3) of the reported ADRs involved treatment failure. Pharmacist reported 57.5% (n=65) of the ADRs whilst doctors reported 40.7% (n=46). Conclusion Middle age patients and females are more likely to experience ADRs with their medication. Over a third of the ADRs reported affected the central nervous system. ADRs were more common in antihypertensive medications, particularly Calcium v Channel blockers. Majority of patients who experienced ADRs recovered, and a greater percentage (90.3%) of reported ADRs were known and documented in the Compendia. The few ADRs found not documented in any of the reference sources used may be new reactions that post marketing surveillance is revealing.

Source: KNUST
Revenue mobilization in the municipal assemblies of Ghana: a case of Obuasi Municipal.

Revenue mobilization is crucial to the development of districts in Ghana. The District Assemblies have been relying on the central government for most of their revenues. The purpose of this study was to find out how revenue is mobilized in the Obuasi Municipality. The study obtained information from one hundred (100) respondents through questionnaires and three (3) respondents through interviews. The study adopted multistage sampling. The establishment was divided into three being departments, agencies and the assembly members. Purposive sampling technique was used to pick the units within the departments, subvented agencies based on their link with revenue mobilization, management and evaluation. Proportionate Quota sampling technique was used to apportion the samples based on the population of the three divisions. Convenient sampling was used to get respondents from the three divisions to answer the questionnaires. Three staffs (head of the unit) from the information service department, the finance unit and the budget unit were interviewed using the structured interview. The results indicated that the financial situation of the Obuasi Municipal is not the best. It has been improving marginally from 2014 to 2016. Much of revenue generated by the Municipal Assembly is from tolls, license, mineral royalties and stool lands. Among the strategies adopted to ensure efficient revenue mobilization included training of staff, increased public education on the need to pay taxes, establishment of monitoring and evaluation units and motivation of staff. Some of the challenges faced in generating revenue in the Obuasi Municipality include inadequate revenue collectors, lack of education on taxes and lack of data on revenue collection. Among the recommendations made were motivation of staff to give of their best and stop conniving with defaulters, while staff members should be trained to know more about their duties and intensified public education for the general public.

Source: KNUST
Review of civil servants’ Medical Care Scheme in the Sekyere West District

The financial constraints faced by most African governments have led to the decline in government budgetary allocation to the health sector. The situation has not been any different from what pertains in Ghana, as there has been a trend toward reduction of the amount of free health care cover offered by government in an effort to contain health care costs. In addition, different health care financing mechanisms have evolved over time notable among them is the direct out-of-pocket payment at the point of service user delivery. “Cash and Carry” which though well intentioned, has created health inqualities and barriers for access by most people. A direct response to curtail these inequalities has been the emergence of Mutual Health Organizations and employment-based schemes in Ghana. The Civil Servants’ Medical Care Scheme in Ashanti Region has been one of such MHO’s which aims to promote quality health care delivery to its members at all times by serving as financial protection, so that its members can have acceptable quality package of essential health services without out of pocket payment at the time of illness and at the point of service delivery. The study was undertaken to review the progress of the implementation of the scheme so as to address sustainability issues. Primary data were collected using semi-structured questionnaires administered to beneficiaries, health care providers, and managers of the scheme, together with focus group discussions and an interview guide. Secondary data were also collected. The study revealed that the scheme had no legal status. It received about one-third of its revenue from the government. Its design did not cover preventive or promotive services, there were no gatekeeper systems in place, no mechanisms to protect the scheme against covariate risk and no specific quality standards to measure the quality and appropriateness of care received by its members. Book keeping skills were minimally used, and it took managers about three months to reimburse claims received. Beneficiaries understanding of the principle of health insurance were low as well as their level of participation in decision making. There were techniques in place to curtail adverse selection and moral hazard. Only a little over half of the sampled population possessed identity cards creating room for fraudulent practices. A number of mechanisms are recommended to ensure sustainability of the scheme. The major ones include; the establishment of built-in risk management techniques such as mandatory reference, structuring of benefit package to include promotive and preventive services and adoption of payment mechanism that has built in incentive to control cost. Scheme managers should make the effort to increase the extent of participation of beneficiaries as well as conducting series of seminars and workshops to enlighten them on principles of health insurance and capitalization of health care providers to run independently of the lag phase. Further studies to actuarially determine realistic premium may be useful in the future.

Source: KNUST
Review and analysis of the performance of Guinness Ghana Limited (GGL) from 1992 to 2002

The brewery industry in Ghana particularly that of the alcoholic and non alcoholic beverages is a very dynamic one. It has attracted intense competition both locally and internationally. The benefits of the competition for the consumer and the investor a commonplace as manifested in price and quality of the products that are available. GGL established in 1960 stood the stern competition and have achieved growth and expansion over the years. This feat did not come up easily but through huge investments, aggressive marketing strategies and varied social responsibility. The focus of the paper examined the attraction of the company to the investing public. In the absence of any rule of thumb, financial analyses have been employed to predict, describe and analyze the performance of the company. Despite severe attack from cheaper stout brands, GGL invested significantly and successfully in very creative marketing initiatives over the entire period under study. This secured for the Guinness Stout brand a volume growth of about 5% year on year from 1992 to 1998. This growth kept on increasing to 26.3% and a value share of a total beer market share of 40% in 2002 from 38% in 2001. Considering the stiff competitive market, this was a good performance. The resulting creation of value to the consumer by GGL grew total beer volumes up to 6.2% and malt drinks up 41%. During the same period, Malta Guinness market share grew from a modest 5.3% in 1994 through 10.8% in 1998 to 43% in 2002. In 1997 after a thorough research on the Ghanaian alcoholic taste, that new product was launched the Guinness Foreign Extra Stout Big Bottle which performs successfully to win the Ghana Chartered Institute of Marketing Award for product of the year. In the same vein another product the Gordon Spark was also launched in year 2001 which according to consumer feedback is already a market leader in the beer category. The big investment made in the three Northern regions in the production of maize and sorghum as its raw material has seen majority of farmers joining its scheme and benefiting immensely in the form of improved income, water facility, health and education. Management has to protect the interests of all concerned parties or stakeholders and in any business environment, the stakeholders goes beyond the usual creditors and owners but extend to the likes of government, society and even the environment.

Source: KNUST
Review of E-Learning Environment at the Kwame Nkrumah University of Science and Technology, Ghana

This study explores the policies for e-learning and examines the awareness of teaching practices that incorporates e-learning among educational managers, librarians, teachers, IT experts and students of Kwame Nkrumah University of Science and Technology (KNUST) in Ghana. The study is based on a survey data extracted from the KNUST-based BSU Project. The results revealed that 84.1% of the educational managers and 87.1% of the teaching participants claimed the university has no policy for introducing e-learning, while 63.6% of the IT experts reported otherwise. The participants outlined a few teaching practices that involves e-learning, some of which are frequently and others rarely utilized by teachers and IT experts. Awareness of these practices was extremely high in the IT experts, teachers and student participants but low in the educational managers. The findings of this study draw attention to the strengths, weaknesses and gaps in the e-learning environment of the university.

Source: KNUST
Review of design of culverts on roads within flood prone areas of Accra East and assessing their implications on maintenance cost.

Flooding of road networks occur when the road networks which are normally dry are inundated usually after rainfall. Buildings are sited on water causes which reduce buffer zones meant for free flow of water and in some cases, the blocking of flow of water passage entirely leading to the flooding of communities and road networks upstream of the restricted sections of the catchment areas. Culverts and other drainage structures that are constructed on roads for safe channeling of water at stream/ water crossings are often found to be the bottleneck, limiting flow and contributing to flooding and washout of road pavements.

Source: KNUST