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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>Using Hallidayan systemic functional linguistic approach to analyse the linguistic gyration of royal speeches in Ghana</text>
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                <text>This paper investigates the relationship that exists in the linguistic gyration of the annual speeches delivered by Otumfo Osei Tutu and Osagyefo Amoatia Ofori Panyin, who are both paramount Ghanaian royal chiefs of the Ashanti Kingdom and the Akyem Abuakwa Kingdom respectively. Although these prominent chiefs have delivered several speeches on several times and occasions and at different places and settings, this study paid particular attention to and selected only speeches that they delivered in academic environments, specifically, in universities in Ghana. These annual speeches used for the study were therefore those that were delivered at the University of Professional Studies and University of Education, Winneba campuses respectively. The analysis of the data was done based on the Hallidayan's Systemic Functional Linguistic approach. The analysis reveals the incorporation of the ideology and …</text>
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                <text>Difficulties francophone learners go through in Ghana: The case of Ghana Technology University College</text>
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                <text>Michael Owusu Tabiri, Gifty Budu</text>
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                <text>Francophone learners who pursue further studies in Anglophone countries could face academic, social, economic, religious and political difficulties due to their literary incompetence in English language (L3). Through the method of investigation and answering of questionnaires by learners, it was uncovered and affirmed that the main difficulties Francophone learners encounter in Anglophone countries were academic, social, religious, and political. It was revealed that the learning difficulties of Francophone students transcend the academic setting. Thus in the church, entertainment grounds, market and other places they visit and interact, they face difficulties.</text>
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                <text>Michael Owusu Tabiri</text>
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                <text>Cet article examine l'importance du numérique dans l’enseignement/apprentissage du français langue étrangère au Ghana. En effet, dans ce pays anglophone, l’omniprésence d’Internet et le développement d’applications en ligne ont donné lieu à de nouveaux procédés d’enseignement-apprentissage du français, langue étrangère. Notre étude qui s’ appuie sur les résultats d’une enquête empirique s’ interroge sur le caractère novateur et pertinent du recours aux nouvelles technologies dans l’enseignement-apprentissage du français et met en évidence les avantages de cette innovation pédagogique.</text>
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                <text>Teaching Francophone learners English Vocabulary without Resorting to the Use of L1 and L2</text>
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                <text>Michael Owusu Tabiri</text>
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                <text>This article sought to propose proper pedagogical means of teaching vocabulary without resorting to the use of L1 (Francophone learners⿿ Mother Tongue) or L2 (French language) when teaching Francophone learners English Language at all levels. It was revealed that adopting context clues or explanation techniques as well as concrete techniques in explaining new words or expressions was the most effective methodological approach in teaching vocabulary. Also, it has been uncovered didactically and pedagogically that the more senses are used to comprehend a word, the greater the likelihood of learning being successful. Thus if learners see a word, (as real pictures), feel the word (touching the thing), taste the word (by the way of eating) as well as hear it used in a sentence to show meaning, it would lead to retention and memorization of the vocabulary. In short, teachers and lecturers of all academic …</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>John Awuah Addor, Kwadwo Ankomah, Emmanuel Benson</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>The objective of this paper is to examine and discover the vocabulary knowledge of collocation issues in business students’ academic writing. To achieve the aim, a corpus-based investigation was conducted on essays of 40 tertiary business students to ascertain the extent to which they are exposed to certain key vocabulary of the field and how such words collocate with other words appropriately. Using the British Academic Written English (BAWE) McIsaac version (2019) and concordance (Vocabulary level Text and vocabulary level software, lextutor. ca) as analytic tools to determine the key vocabulary levels of the field, the study qualitatively streamlines the overuse and the underuse of the most common collocations by students who speak English as a Second Language (ESL) in a business tertiary institution, the University of Professional Studies, Accra. The findings show that there are lexical collocation errors such as word choice, business jargon, and contextual errors. The study further reveals that some collocations are overused in student corpora, including increased lexical repetitions and redundancy. We recommend that business tertiary students gain mastery over the vocabulary of their field since it gives them a greater ability to produce high-quality written texts, which aid in text comprehension.</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>Review of literature on coherence and cohesion in text quality among ESL students</text>
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                <text>Coherence in written text is a complex concept; it involves a multitude of readers and text-based features. Thus, in language acquisition, testing and discourse competence requires communicative competence. The objective of this article is to explore coherence and cohesion in academic writing, with a particular emphasis on the use of cohesive devices, especially among ESL students. Thus, the emphasis is on the levels of skills relevant for using cohesive devices and the skills needed for using the devices in creating consistency in the text. Therefore, the article reviews current literature on coherence, defines coherence and cohesion in broad terms, and presents a three-lesson revision unit based on modern coherence principles. Conclusions are drawn about the success of this revision technique and the necessity for providing sequential exercises to improve communicative competence among ESL students. Finally, the relationship between the terms revealed that these are the connection and organisation of ideas in the sentences of the text to create a sense of unity between the topics discussed in the</text>
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                <text>GlobELT &amp; GLOBETS</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>Academia Publishing Group</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:IjCSPb-OGe4C</text>
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