ABSTRACT The purpose of this study was to investigate the effects of tax awareness and knowledge on tax compliance among SMEs., The researcher employed simple random sampling to arrive at the actual participants considered in the study. Structured questionnaire with close-ended questions were used to solicit data from 150 respondents. Structural Equation Modelling was employed in the analysis of the data. The results showed that majority of the participants had no knowledge or attended any ed...
Editor—The article by Holmes and the accompanying commentaries essentially aim to explore the evidence for the efficacy and effectiveness of the psychotherapies and how this should be applied in everyday clinical practice.1 It is ironic that the arguments against cognitive therapy include numerous instances of idiosyncratic use of research evidence.
ABSTRACT The thesis is divided into three empirical papers to address the core issues regarding the main drivers of Ghana’s export performance both at the macro and micro levels with focus on the role of exchange rate volatility and exchange rate policies, and the constraints to Ghana’s export diversification effort by examining its economic complexity levels as well as the product space and the prospects for structural transformation. The empirical chapter one, titled “Ghana’s Export...
ABSTRACT This study aimed at evaluating the effects of competition on cost efficiency in the Sub-Saharan African (SSA) banking sector. The study also evaluated how competition affects bank cost efficiency in the various income classifications of countries in SSA. Due to the endogeneity issue between competition and cost efficiency, a two-stage least square method was employed to examine the data of 235 banks from 17 SSA during the period 2006-2012. The results of the study show evidence that ...
ABSTRACT Public Management reforms in public sector accountancy, more specifically, the adoption of accrual basis IPSAS is considered a relevant improvement to the cash basis of accounting since it enables comprehensive reporting on financial transactions of the public sector.This study examines the roles of public sector accountants in the adoption of accrual basis IPSAS in the public sector. Particularly, the study attempts to provide the roles of public sector accountants in the acc...
ABSTRACT Rural and Community Banks (RCBs) in Ghana play a very important role in the financial intermediation agenda for the rural populace in Ghana. The concept of donor aid has been identified as a key sustainable approach to ending poverty in Africa through the injection of funds and the provision of technical support for the thriving of rural activities such as farming and fishing. An understanding of factors that improve the financial performance of RCBs is important for the achievement ...
ABSTRACT Quite often sanitation issues have been relegated to the background, nevertheless development economists suggest that achieving high sanitation standards can save the economies of low and middle-income countries of almost 5% of their Gross Domestic Products (GDP) (Hutton, 2015; 2012). Indeed, the selected theme ‘Toilets and Jobs’ for the 2016 UN World Toilet Day (WTD) emphasized the vital role toilets play in creating strong economies, improving health and protecting people’s s...
ABSTRACT Electricity plays an integral role in the socio-economic development of people around the world. Its access has immense impact in reducing poverty and increasing the Human Development Index (HDI) of beneficiaries. Enhanced access to electricity also reduces the dependence on fossil energy sources such as fuel wood and charcoal, whose consumption depletes the natural forests. With adequate access to electricity, deforestation tendencies that are associated with the use of fossil energ...
ABSTRACT The aim of the study was to assess the three-tier pension schemes in Ghana. Specifically, the study examined the standards of the mandatory tier one and tier two pension schemes in Ghana; evaluated the current voluntary tier-three pension scheme in Ghana, and examined the relationship between the benefits of pensions schemes, and an assessment of the three-tier pension scheme to the Ghanaian worker. A cross-sectional survey research strategy, coupled with a quantitative methodologica...
ABSTRACT As the world gradually enters the last stage of MDGs target, concerns are raised with countries lacking the achievement of MDGs 5 on maternal mortality. In the 2010 Ghana Population and Housing Census, it is indicated that 33,347 women died in the last 12 months preceding the census. Out of the number, 3,026 are recorded as pregnancy-related deaths (i.e. died during pregnancy, delivery or within 42 days of the termination of a pregnancy - GSS, 2012). Since the development of the MDG ...
ABSTRACT Since 1992, Ghana has engaged in competitive elections that have produced interesting results. However, violence has characterized most of the elections which have undermined their competitiveness. The two constituencies, Odododiodioo and Akwatia have been cited to notorious election violence areas. Relying on the empirical data from these constituencies, the study found that the two dominant political parties, the NPP and NDC have demonstrated persistence intolerance. The parties ha...
Abstract The main aim of the current study is to investigate the effect of corporate governance on the financial performance and market value of firms listed on the Ghana Stock Exchange. Based on the aim of the study, the study specifically seeks to examine the relationship between board size and financial performance, to investigate the relationship between board composition and financial performance as well as to assess the influence of board committee structures on financial performance of...
ABSTRACT The area of major concern for the general public after the Bank of Ghana (BoG) approved a purchase and assumption of UT Bank and Capital Bank to Ghana Commercial Bank (GCB) was the uncertainty surrounding the employment status of employees of the acquired banks (UT and Capital bank). It was in this light that this research sought to fill the existing knowledge gap by examining the effects of mergers and acquisitions on employee morale. The target respondents were eighty seven (87) em...
ABSTRACT Limited access to credit is one of the fundamental problems faced by rice farmers in the Northern Region of Ghana. As such, it is the aim of government and other organizations such as the Food Security and Rice Producer Organization (FSRPOP) to increase rice farmers‟ access to credit. However, studies on the demand side of the credit market of rice farmers that would help formulate appropriate policies essential for increasing rice farmers‟ demand for credit are missing. The stud...
ABSTRACT Efficiency of government expenditure is very important in the management of every economy since outcomes depend on the ability of resources to reach their target destination. Governments all over the world spend a high percentage of their GDP annually and countries in the ECOWAS sub-region are no exception. With efficiency, countries can achieve better outcomes with the same level of spending or even less. This study, therefore, seeks to examine the relationship between government sp...