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Matrix effects on flavour volatiles release in dark chocolates varying in particle size distribution and fat content using GC–mass spectrometry and GC–olfactometry</text>
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                <text>Angelo Kinicki,Mel Fugate</text>
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                <text>This paper investigates the relationship between board structure characteristics and financial performance of Listed Food and Beverage Firms (LFBFs) in Ghana. The study relied on published financial reports of LFBFs for the period of 2001 to 2013. To achieve the objective of the study, we estimated a linear regression model based on panel data which was performed on the dependent variable, return on assets (ROA). Through statistical calculations, we found evidence that board size and Chief Executive Officer duality have significant negative relationships with return on assets, with board composition having insignificant negative relationship with return on assets. However, a significant positive relationship was established between board ownership and return on assets. The study recommends that LFBFs in Ghana should consider having the right mix of experience and skills on the board, but not necessarily considering only a small or large board size. Also, shareholders should encourage board members to own shares in their firms and the few firms practicing CEO duality should work hard to reverse the practice completely.</text>
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