ABSTRACT The study examined the effects of macroeconomic variables on capital structure choice of non-financial listed firms in Ghana. The capital structure variables used were short term debt, long term debt and total debt. Macroeconomic variables were measured using inflation rate, interest rate and GDP growth rate. The study employed pure quantitative method and panel data covering the period from 2004 to 2014. Annual data for capital structure and macroeconomic variables were collected fr...
ABSTRACT The present nature of fashion calls for dressmakers to move along with the trend of producing innovative and creative garments that are well fitting and also appealing to their customers fashion sense. Dart which basically introduces fit in garment also serves as an asset with which a dressmaker can manipulate to create unique styles. However, casual observation made pointed to the inappropriate use of this element hence, the effect that it ought to create was rarely achieved. This s...
ABSTRACT Despite the increasing studies on corporate social responsibility and financial performance among high performing companies, very little interest has focused on Ghanaian firms. This study, therefore, examined the relationship between corporate social responsibility (CSR) and financial performance (FP) of the financial firms among Ghana Club 100. A secondary data were used for the study, and 20 financial firms whose CSR expenditure reports were available were selected. A correlation d...
ABSTRACT Internship is one of the most effective models of practical learning in Hospitality and Tourism Management (HTM) education. It has become necessary to ensure that graduates are equipped with appropriate practical skills. Furthermore, the combination of theory and practice is viewed as an essential component of a student’s HTM education. However, there is still much debate on the nature of training collaboration that exists among the stakeholders. This thesis investigates stakeholde...
ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in comparability, objectivity, reliability, understandability among others. In view of this, this paper attempts to assess the impact of International Financi...
ABSTRACT The study was guided by four broad objectives; to explore the perception of employees and customers about the introduction electronic banking services, examine staff and customers perceptions of these innovations, assess the effects of these innovations on staff training and management and ascertain how staff are coping with the innovations. In all, 82 ADB staff including junior, middle and management and 120 customers responded to the questionnaire. The researcher conveniently selec...
ABSTRACT Previous empirical literature demonstrates conflicting results on the effect of capital structure on firm value. Building on extant literature on the effect of capital structure on firm value, this study was undertaken to examine the effect of capital structure on the firm value of manufacturing companies listed on the Ghana Stock Exchange (GSE). In particular, the study analyzed the effect of Equity and Long Term Debt as components of capital structure on the firm value of listed ma...
ABSTRACT Traditionally, the primary focus and objective of most organisations were skewed towards serving and satisfying its external customers. However, in today’s turbulent, competitive and dynamic business environment, organizations are gradually appreciating that human resources are the conduit through which external customers could be satisfied, hence the need to satisfy employees first. Consequently, internal marketing has become a growing concept in organizations. The primary purpose...
ABSTRACT Central governments recognize the key role played by local governments in the developmental agenda of these local areas, especially the effort at generating sufficient revenue locally to fund their own projects and programs. Local governance requires that stakeholders are involved in the planning and implementation of policies geared towards reducing and subsequently, eliminating poverty and improving upon the living standards of the residents. In lieu of the aforementioned, t...
ABSTRACT The purpose of this study was to examine the effectiveness of the internal audit in the MMDAs in the Ashanti Region. The motivation of the study was derived from the fact that, there has been an increased interest in the internal audit function in the MMDAs to enhance corporate governance. The data were collected through the use of questionnaire after the census sample had been employed. The study design was a quantitative survey. The study revealed that there is professional profici...
ABSTRACT Manufacturing companies employ electricity as a key resource input in their production mix. This has generally led to a situation where manufacturing companies subsist heavily on electricity for survival and continuity in business. Against this backdrop, the objective of this study was to examine the effect of power generation on the performance of manufacturing companies listed on the Ghana Stock Exchange. A sample of seven firms was selected for the study using convenience sampling...
ABSTRACT This study examined the influence of non-economic factors such as socioeconomic factors and psychological components which have the tendency of influencing tax compliance. The study was based on the Fisher tax compliance model. A partial modification of the model was done by incorporating an important tax compliance determinant – “Tax Knowledge”. The effect of perceived tax fairness, tax knowledge, and tax complexity in tax compliance decisions among a sample of 350 self-employ...
ABSTRACT Access to quality healthcare is fundamental to economic progression as healthy populations live longer, are more productive, and save more. The National Health Insurance Scheme (NHIS) was established by the Government of Ghana in 2003 through an Act of Parliament to provide accessible and quality Healthcare services to residents of Ghana. It replaced the Cash and Carry system which took a toll on healthcare delivery in the country. The scheme has however been facing claims management...
ABSTRACT The study measured the impact of rewards and compensation on employees’ performance within the Ghana Education Service. Specifically, the objectives of the study were to identify the rewards and compensation practices implemented within the Ghana Education Service, to assess the impact of intrinsic rewards on employees’ performance and finally to investigate the impact of extrinsic rewards on employees’ performance. This study was positioned within the positivism worldvie...
ABSTRACT The study examined the growth impact of government consumption, interest and transfer payments in Ghana. A quarterly time series data from 1984 to 2015 was utilised. The maximum likelihood estimation (MLE) technique was employed, and cointegration among the variables was established within the framework of autoregressive distributed lag (ARDL). A Pair-wise Granger-causality test was adopted to explore the direction of causality between government expenditure components (consumption, ...