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                <text>Do corporate governance mechanisms and internal control systems matter in reducing mortality rates?</text>
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                <text>Stephen Owusu Afriyie, Yusheng Kong, Patrick Obeng Danso, Abdul‐Aziz Ibn Musah, Michael Owusu Akomeah</text>
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                <text>Internal controls are critical to guarding an institution against fraud, error, and devastation. They are effective tools for preventing losses and achieving organizational goals. However, internal control mechanisms need to be relevant, because the organization cannot comprehend the effectiveness of the system if they are out‐of‐touch with the operation. Health care control practices are not exceptionally different from what pertains in other industries. The health care organizations require effective corporate governance mechanisms to uphold their operations and performances. These practices assist health care organizations to exhume cynical practices that generate unproductive results and also factors militating against the hospital's goals or objectives. This study revealed that practices such as enhanced Board diligence, Health Professionals on board, financial prudence, and effective communication have the …</text>
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                <text>Assessing the influence of total quality management on customer satisfaction in the telecom industry: a TQM–SERVQUAL perspective</text>
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                <text>Michael Owusu-Kyei, Yusheng Kong, Michael Owusu Akomeah, Stephen Owusu Afriyie</text>
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                <text>Total quality management (TQM) has become a reliable quality and customer satisfaction approach that can meet or exceed customer satisfaction. Previous studies have not really tied total quality management in the aspects of SERVQUAL as the major influence on customer satisfaction in the Ghanaian telecommunication sector, thus the need for this research. As customer satisfaction continues to rise, telecommunication customers expect service quality to improve to meet their satisfaction. The quality of service determines the customer satisfaction level in a service industry, such as telecom. Effective total quality management would result in better service quality. SERVQUAL is arguably the model to assess the effectiveness of customer satisfaction in the service industry. The aim of this study is to assess the influence of total quality management on customer satisfaction in the telecom industry from a TQM–SERVQUAL perspective. The study relied on questionnaires to gather data about the TQM services on customer satisfaction. A self-completion questionnaire was administered to customers and employees of MTN Ghana and Vodafone Ghana. Both companies operate with the same procedures and equipment, hence the need to use the same apparatus for all contacted customers and employees. There were 800 respondents from both companies’ employees and customers, although 850 questionnaires were administered. Descriptive statistical analysis was used through the questionnaire. The investigators also ran preliminary tests such as reliability, validity, and multicollinearity tests to ascertain if the received data were reasonable enough …</text>
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Financial performance of hospitals: A critical obligation of corporate governance dimensions</text>
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                <text>Background&#13;
This paper aims to investigate the effects of corporate governance mechanisms on the financial performance of hospitals. The statement, “good corporate governance” has been incorporated in the health care sector over the last decade, as an element to improve financial performance.&#13;
Methods&#13;
The researchers relied on both primary and secondary data in the study. For the primary data, the authors used structured and nonstructured questionnaires to obtain data from 125 hospitals. The secondary data used emanated from board meetings, financial statements and relevant reports of the selected hospitals from 2010 to 2017. However, the data was then sorted out to get the required information on Chief Executive Officer (CEO) presence, board relationship, governance dynamics, gender diversity and financial performance.&#13;
Results&#13;
On the basis of empirical evidence provided in this study, the results …</text>
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                <text>Knowledge management issues in India: A public sector perspective</text>
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                <text>Peter Yao Lartey, Yusheng Kong, Stephen Owusu Afriyie, Rupa Jaladi Santosh, Fatoumata Binta Maci Bah</text>
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                <text>This study presents a new body of empirical evidence supporting knowledge management initiatives from the public sector, in the context of India. The Study examines the impact of KM on public administration. The findings represent the opinions of public servants representing 450 valid responses in a survey conducted at Bangalore. Smart-PLS and Amos statistical tools were employed to estimate a partial least square based on the SEM technique. The results suggest that organizational learning, knowledge sharing, innovation, social identification, and technology infrastructure are strong determinants of KM initiatives and could enhance individual and organizational performance. By extension, the study highlights the relevance of KM in management sciences, human resource, strategic management, leadership, organizational culture, and behavior. Nonetheless, the study variables satisfactorily explained KM at a …</text>
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                <text>Economic development and environmental sustainability—the case of foreign direct investment effect on environmental pollution in China</text>
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                <text>Chen Haibo, Emmanuel Caesar Ayamba, Andrew Osei Agyemang, Stephen Owusu Afriyie, Aganda Oswin Anaba</text>
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                <text>This research reviews and analyses the environmental catastrophes in China with regard to its adherence of global environmental policies and practices. The research makes available evidence of the present policy regime and institutions, strategies for curbing emission, environmental legislations and regulations and measures to provide a sustainable environment for the present and future generations. This paper reviewed how the environment is affected by the emissions. The findings revealed that China adheres to global policies and practices. China also receives local and international support in terms of assistance in dealing with environmental challenges. It was also revealed that carbon dioxide was not included in the list of pollutants to be taxed by the environmental protection tax law. Furthermore, the government needs to be strict at the local and district levels in enforcing the law to ensure …</text>
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                <text>Stephen Owusu Afriyie, Michael Owusu Akomeah, Gertrude Amoakohene, Benjamin Chris Ampimah, Chosniel Elikem Ocloo, Michael Owusu Kyei</text>
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                <text>Forensic accounting is a new trend that goes beyond normal audit approaches and procedures for fraud identification. The practice applies reliable principles and methods to obtain sufficient facts or data that provide basis for prosecution in the law court. Forensic accountants characteristically need adequate know-how and skills for investigation and proactive audit to control fraud. With globalization of the economy, fraudsters can be found in any organization. These criminals take advantage of loopholes such as suspicious financial statement, defective internal controls, and poor corporate governance. Hence, there is a great need for skilled forensic accountants to detect, prevent and expose the weak system. The professionals can exercise their mandate by reporting the obvious cases of fraud committed to a law court for prosecution.</text>
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                <text>On the Gradient-Hamiltonian Systems to the Derivation of Economic Multivariate Total Functions</text>
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                <text>This paper highlights an application of Gradient or Hamiltonian (Grad-Ham) Systems in deriving multivariate total functions. The objective is to establish a relationship between Gradient or Hamiltonian systems and economic-oriented multivariate marginal functions, and demonstrate how they can significantly be applied to the derivation of economic multivariate total functions. The multivariate marginal functions are represented by the Grad-Ham systems of differential equations whose analytical solutions are based on the partial antiderivative technique. The paper establishes that all economic multivariate marginal functions can respectively be expressed as exact differential equations. It also uncovered that functions that can be optimized are conservative along their optimal paths and that these functions become the first integrals of their respective marginal systems. Finally, it introduces two model examples-one hypothetical and the other based on the Cobb-Douglas Production function-and presents their derivations thereof.</text>
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                <text>Exploring the Impact of Urbanization on Renewable and Fossil Fuel Use in Developing Economies</text>
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                <text>Urbanization and industrialization are twin forces with the potential to bring about significant economic and social progress. However, if not managed properly, they can lead to environmental degradation due to the escalated consumption of fossil fuels. This study examines the impacts of urbanization and industrialization on fossil fuel consumption, as well as on the consumption of renewable energy. The Autoregressive Distributed Lag (ARDL) and Canonical Cointegrating Regression (CCR) estimation procedures were used. The study found an inverted U-shape relationship between urbanization and renewable energy consumption, while an increasing monotone relationship was found for urbanization and fossil fuel consumption. The Lind and Mehlum test provided sufficient conditions for the existence of an inverted U shape between urbanization and renewable energy consumption, and the turning point was obtained for policy purposes. Another key finding from the study revealed that in Ghana, the use of fossil fuels is a key driver of industrialization, rather than renewable energy sources. Additionally, the results of the generalized forecast error variance decomposition (GFEVD) provided interesting insights. The policy implications of these findings have been thoroughly discussed.</text>
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                <text>Activity-Based Teaching and Learning Approach and Students’ Academic Performance: Evidence from Among Stakeholders from Barekese District Ashanti Region of Ghana</text>
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                <text>Theophilus Apenuvor, Frank Yao Gbadago, Kwadwo Ankomah, Agnes Fafa Anthony</text>
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                <text>In this study, the authors explored the level of awareness and views on the activity-based approach to teaching and learning (ABTLA) in enhancing skills, competency, and academic performance among students and other stakeholders from Senior High Schools (SHS) and Colleges of Education (COE) in Barekese District of Ashanti Region of Ghana. A survey involving 510 various stakeholders was conducted within the Barekese District of Ashanti Region of Ghana, using sets of a self-administered structured questionnaire. The study revealed that the Ghanaian stakeholders of the second cycle and COEs are highly aware of ABTLA and its potency for enhancing skills, competency, and academic performance among students. Policy implications and further future research directions were provided.</text>
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                <text>Cultural Adherence, Personal Financial Behaviour and Investment Decision Making</text>
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                <text>K Ankomah</text>
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                <text>The complexities of the global financial market have made investment decisions very critical in this fast-paced global world. As a result of these complexities, investment decisions are always affected by psychological and behavioural biases. These biases tend to affect the prices and performance of financial securities being offered for sale on the market. This study aims to investigate the mediating role of personal financial behaviour on the relationship between culture and investment decision-making. A quantitative approach was used for the study, and a systematic sampling technique was used to gather cross-sectional data from 476 respondents. The data was analysed using the Structural Equation Model (SEM) technique by using SmartPLS 3 software. The analysis of the SEM proved that culture has a significant and positive impact on personal financial behaviour. It also revealed that personal financial behaviour has a positive and significant influence on investment decision-making. However, on the mediation role of personal financial behaviour on the relationship between culture and investment decision-making, only risk tolerance was found to be significant. With the exception of income, all the demographic factors which were used as moderators for the relationship between personal financial behaviour and investment decision-making were insignificant. According to the study, culture can mediate the relationship between personal financial behaviour and investment decision-making. The study recommended that government considers the individual investor’s cultural lineage when coming out with investment policies.</text>
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                <text>https://scholar.google.com/citations?view_op=view_citation&amp;amp;hl=en&amp;amp;user=QN2MUMkAAAAJ&amp;amp;citation_for_view=QN2MUMkAAAAJ:_FxGoFyzp5QC</text>
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