24 research outputs found
A Comparative Study of Business-to-Government Information Sharing Arrangements for Tax Reporting
No full textHaving tax transparency is getting more important and enforced by more and more countries around the world. To deal with tax evasion, OECD has developed an Automatic Exchange of Information (AEOI) standard. The implementation of this standard differs among countries. In this study, we explore factors explaining the differences between two information sharing arrangements in implementing the AEOI standard. In both cases, the information sharing architecture and the accompanying governance arrangement are investigated. The findings of the exploratory study show that the differences are influenced by available IT capabilities, interoperability, trust among information sharing partners, power difference, inter-organizational relationship, and perceived benefits of implementing such arrangements. Ten propositions are derived explaining the differences which can be tested in further research.Green Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Information and Communication Technolog
The mass factor in rural politics the case of the Asafo revolution in Kwahu political history
No full textRethinking Higher Education Governance in Ghana: Reflections of a Professional Administrator
No full textIn this book, I begin a journey from childhood to adulthood using the opportunity to rethink the higher education system in Ghana. These reflections are structured into eight chapters. Chapter One, the introduction, gives an overview of higher education in Ghana, tracing the development of higher from Achimota College in the late 1920’s to the current period. Chapter Two, childhood, early life and choice of a career gives an account of how the author progressed through childhood to the position of university administrator. Chapter Three talks about
the University. As the title A University in the midst of Turbulence indicates, the University of Cape Coast has experienced some challenges in the past. The chapter discusses the challenges and how they were addressed. The chapter ends with a discussion of how the university was returned to normalcy and the role played by subsequent university administrations. Chapter Four recounts the role played by the author as the founding Registrar of the University for Development Studies, Tamale. In Chapter Five the author
outlines efforts towards repositioning the National Council for Tertiary Education (NCTE) to its preeminent position in the higher education subsector in Ghana. The chapter further discusses the author’s role in managing two major donor interventions – that of the World Bank and the Government of Netherlands .
Chapter Six is on institutionalisation of Training in Governance and Leadership. As part of the author’s vision for tertiary education, he had indicated the need to organise training for heads of tertiary education institutions as well as their councils. These training programmes were institutionalised by NCTE and later scaled up as Senior Academic Leadership Training (SALT) for West Africa. The chapter outlines the impact of SALT in Ghana and Nigeria. In Chapter Seven, the author’s stint as an Academic in the position of scholar In-Residence at GIMPA and as President of the Radford University College, are discussed. In the last chapter, consultancies, national assignments and scholarly works by the author are discussed
A comparative study of the role of imports and exports on service sector productivity in Ghana
No full textIn this paper the author examine the effect of imports, and exports on service sector productivity of Ghana for the period 1970-2013, using annual time series data. The Augmented Dickey-Fuller test (ADF), and the KwiatKowski (KPSS) test were used for the assessment of the effect of external shock on imports, exports, and service sector productivity whereas the ordinary least square method (OLS) was used to examine the role of import, and export on service sector productivity. The results indicate that the effect of external shock to imports, exports, and service sector productivity are permanent and not temporary. There is negative significant effect of export and positive effect of import on service sector productivity in Ghana during the period of discussion. The results suggest that policy makers can rely on import to influence service sector productivity and not export. Future studies should examine the effect of import of goods and services on the service sector productivity to determine whether the current findings will be replicated since the current study used export and import volumes
The Rheology of Light Crude Oil and Water-In-Oil-Emulsion
No full textAbstractResearch on rheological behavior of crude oil emulsion is vital due to complex behavior of crude oil. Usually, crude oil emulsion is found in mixed state with solid particles, organic additives and emulsifying agents. Crude oil emulsion can be encountered during oil production, transporting or processing. The production of emulsion is a costly problem both in terms of chemicals usage to overcome the problem and production loses. In order to get a better understanding on rheological behaviour of crude oil emulsion, the rheological study of water in oil emulsion was investigated. The present paper deals with the rheological study of light crude oil from Bintulu, Sarawak and its mixture with water. This rheological study includes viscosity dependence vs. shear rate, temperature and volume water ratio. Water in oil emulsions were prepared by mixing light crude oil with different water volume fractions (20%, 30% and 40%). Rheological measurements were carried out by Antoon Paar MCR 301 rheometer operated at pressure of 2.5bar. The results showed that emulsion exhibit non-Newtonian flow behavior at low shear rate and Newtonian flow behaviour at high shear rate. Besides that, viscosity of water in oil emulsion was strongly augmented by increasing volume of water and decreased the temperature. It was noted that a large discontinuity in the viscosity occurs at volume water ratio of 30 to 40%. In the case of 100% light crude oil, the study demonstrated Newtonian behavior. However, for emulsion with different volume water ratios, the rheological studies follow non-Newtonian shear thinning behavior and were described in better way by Ostwald de Waele and Herschel-Bulkley models. As a conclusion, rheological study shows that temperature, shear rate and volume water ratio have great impacts on the viscosity of water in oil emulsion and it is important to understand these factors to avoid various costly problems
Knowledge, Attitude, and Food Safety Practices among Street Food Vendors at a Metropolitan District in Ghana: A Cross-sectional Study
No full textBackground. Street food is a vital component of cities and towns in developing countries. However, food poisoning has been associated with inadequate knowledge of food safety practices and inappropriate food handling. We examined the knowledge, attitude, and practices of street food sellers in the Takoradi Submetropolis, Ghana, on food safety and hygienic practice. Method. In this descriptive cross-sectional study, 406 street food vendors were recruited based on a simple random sampling technique from the Sekondi-Takoradi Metropolis, Ghana, using a structured questionnaire. Data collected were analyzed with the chi-square test and binary logistic regression using Stata (version 16) software. Statistical significance was set at p<0.05. Results. The level of knowledge was low among 70.4% of the food vendors, and 51% had negative attitudes towards food safety and hygiene. Food hygiene practices were also poor among 52.3% of the participants. The predictors of low knowledge level were senior high (aOR=0.37, 95% CI (0.19-0.70), p=0.002) and junior high education (aOR=0.52, 95% CI (0.27-0.99), p=0.047). Having senior high education (aOR=0.37, 95% CI (0.17-0.82), p=0.014), prior training on food safety and hygiene (aOR=0.50, 95% CI (0.29-0.84), p=0.010), and having high level of knowledge (aOR=0.33, 95% CI (0.20-0.54), p=0.001) were associated with lower likelihood of negative attitude towards food safety and hygiene. Moreover, having junior high education (aOR=6.20, 95% CI (2.78-13.87), p=0.001), high level of knowledge (aOR=4.70, 95% CI (2.77-7.98), p=0.001), and positive attitude towards food safety and hygiene (aOR=1.76, 95% CI (1.08-2.87), p=0.023) were associated higher odds of good food practice. Conclusion. Knowledge and attitude regarding food safety and hygienic practices was poor among street food vendors. Future initiatives should focus on establishing training programs for food vendors within the metropolitan assembly to improve their knowledge on food safety and hygienic practices
Developing operational resilience to navigate transportation disruptions : the role and boundaries of efficiency priority
No full textDATA AVAILABILITY :
The study’s data are available from the corresponding author upon request.Operational resilience is crucial for navigating the increasing transportation disruption challenges, but building this capability can be expensive and sometimes result in inefficiencies. Meanwhile, firms must prioritize efficiency to remain competitive and profitable. However, it is unclear how and when firms’ pursuit of efficiency priority hinders or helps their resilience to specific disruptions. This research uses the theory of constraints to propose that while efficiency priority limits opportunities for improving operational resilience, buffering and bridging strategies lessen this constraint by enabling firms to align efficiency priority with operational resilience objectives. The study hypothesizes that these strategies positively moderate the negative effect of efficiency priority on operational resilience to transportation disruptions. These arguments are tested on primary data from a sample of 199 firms in Ghana using moderated regression analysis and the Johnson-Neyman technique. The results reveal that efficiency priority is negatively related to the disruption absorption dimension of operational resilience but unrelated to its recoverability dimension. Additionally, the study finds that under low conditions of buffering and bridging strategies, efficiency priority has stronger negative associations with both dimensions of operational resilience. In contrast, these relationships are positive under the high conditions of either strategy. These findings contribute to resolving existing debates on the efficiency-resilience link and have important implications for supply chain and business executives, as discussed in this article.The Africa Centre of Excellence Project, the Africa Centres of Excellence (ACE) Regional Transport Research and Education Centre, Kumasi (TRECK), funded by the World Bank.https://link.springer.com/journal/10479hj2024Gordon Institute of Business Science (GIBS)Non
A bibliometric review of the consequences of narcissism among the top management team (TMT): current trends and future perspectives
No full textThis paper adopts a bibliometric approach to review previous literature on how narcissism among TMTs impacts firm outcomes. By extracting data from the Web of Science core database from 2005-2022, the intellectual, social, and conceptual structure of articles in the business and management research domain is examined to ascertain the research activity on narcissism. Results show that the field is gradually advancing with more author and regional contributions. Nonetheless, author collaborations are few, and regional collaborations appear to be more concentrated in some specific regions. Thematic analyses revealed declining and relevant themes requiring further development, while emerging themes were assessed, highlighting avenues for future research. As themes such as auditor narcissism, luxury consumption, and audit quality emerge as niche themes, they highlight advancements in the scope of research within the business domain
User Awareness and Understanding of Digital Privacy Policies in Ghana: An Exploratory Study
No full textAims: This study explored how well users understand data privacy policies and what factors shape their behaviour toward them.
Study Design: A quantitative cross-sectional research design was used in this study.
Place and Duration of Study: The research was conducted at the Department of Computer Science, Garden City University in Kumasi between September 2024 and September 2025.
Methodology: Data were collected from 172 Computer Science and Information Technology students, using a structured questionnaire administered through Google Forms. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software version 25. Descriptive statistics such as frequencies, percentages, means, and standard deviations were calculated. Also, Chi-square tests, correlation, and multiple linear regression analysis were done to explore relationships and determine significant factors influencing user behaviours regarding digital privacy.
Results: Overall, students showed a moderate level of awareness and understanding of data privacy policies, with average scores between 3.58 and 4.27 (overall mean = 3.87, SD = 1.026). Most participants recognized that the core purpose of privacy policies is to protect personal information. Additionally, responses to behavioural factors showed mean scores ranging from 3.68 to 4.52 (overall mean = 4.05, SD = 1.167), pointing to a general agreement that these factors play a role in shaping user behaviour. The regression model’s Adjusted R Square value of 0.105 indicated that 10.5% of the variance in user behaviour was explained by the independent variables, indicating other behavioural factors were excluded in the model.
Conclusion: The findings suggest that students are less likely to read lengthy privacy policies, implying a need for simpler and more accessible versions. Awareness campaigns could also help users understand why privacy policies matter. To gain a fuller picture of how behaviour evolves, future studies should consider a longitudinal approach
