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                <text>An Empirical Study on the Adoption</text>
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                <text>Kwame Simpe Ofori1 Kwabena G Boakye, John Agyekum Addae, George Oppong Appiagyei Ampong</text>
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                <text>With the ever-increasing internet penetration in Ghana, e-commerce development seems to be on the ascendency. However, users are reluctant to patronize these online sites due to the lack of trust. While literature is inundated with numerous B2B and B2C e-commerce studies, little is known about C2C ecommerce. Thus, our study contributes to the e-commerce literature, seeking to extend knowledge by integrating the Unified Theory of Acceptance and Use of Technology (UTAUT) model with the Initial Trust Model (ITM) to explore user adoption of C2C e-commerce in an emerging market. Data was collected from 193 university students who have had some experience with some Ghanaian C2C websites and analyzed using the Partial Least Squares approach to Struc-tural Equation Modelling (PLS-SEM). Results from the model showed that Performance Expectancy had the most significant effect on Behavioral Intention, followed by Trust. Behavioral Intention was also found to significantly predict Actual Usage. In all, our model accounted for about 51% of the variability in Actual Use. The proposed model is useful in understanding trust in the C2C context. Results from this work could inform strategies to be taken by these C2C websites to attract visitors to such websites.</text>
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                <text>With the ever-increasing internet penetration in Ghana, e-commerce development seems to be on the ascendency. However, users are reluctant to patronize these online sites due to the lack of trust. While literature is inundated with numerous B2B and B2C e-commerce studies, little is known about C2C e-commerce. Thus, our study contributes to the e-commerce literature, seeking to extend knowledge by integrating the Unified Theory of Acceptance and Use of Technology (UTAUT) model with the Initial Trust Model (ITM) to explore user adoption of C2C e-commerce in an emerging market. Data was collected from 193 university students who have had some experience with some Ghanaian C2C websites and analyzed using the Partial Least Squares approach to Structural Equation Modelling (PLS-SEM). Results from the model showed that Performance Expectancy had the most significant effect on …</text>
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                <text>An Evaluation of the Beneficiary Management System of Youth Employment Agency in Ghana &#13;
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                <text>The Youth Employment Agency (YEA) mandated by a law in Ghana is to provide employment and employment opportunities for the youth in Ghana. The initial implementation of its activities saw a manual paper based information system, later an online Beneficiary Management System (BMIS) was introduced. This research work was conducted to evaluate the BMIS of the Youth Employment Agency of Ghana. An aspect of the research was to determine the impact of the use of the BMIS on the operations and activities of the Agency from the users and stakeholders’ perspective in comparison with previous systems. The other main area was to determine the level of understanding of the BMIS by the users and the derived benefits. The survey method of research was adopted during this research. The research showed that the successful implementation of the adopted BMIS of the Youth Employment Agency as public institution was largely dependent on the processes adopted in the usage, the level of understanding of the system, the level at which it has been implemented and the benefits realized since its implementation. Additionally, the research also showed that, for effective implementation of the BMIS of YEA, there is the need for well trained and equipped users with tools and logistics to enable them proactively perform their functions in line with the vision and mission of the Youth Employment Agency.&#13;
The population of the study is the entire 216 district officers and selected managers of the Youth Employment Agency. These people were identified as the direct users and mangers of the YEA BMIS. In collecting data, questionnaires were administered and interviews were conducted as well. Not all the expected population responded to the questionnaires.&#13;
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                <text>Stephen Asunka </text>
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                <text>An Examination of the Effect of Internal Control Systems on Organisational Performance: A Case Study at Export Finance Company Limited.</text>
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                <text>The study examined the effect of internal control systems on operational performance of the Export Finance Company Ltd., both primary and secondary data was applied in the study. Primary data was obtained from 67 employees at the Export Finance Company Ltd. Secondary data was obtained from the EFC’s audited financial statements, spanning a five years period, 2013-2017. Data analysis procedures such as descriptive statistics applying percentages, charts and use of the relative importance index method as well as regression analysis was performed on the obtained data. The Statistical Package for Social Scientists (SPSS) software was used in the analysis.&#13;
The findings revealed that, Export Finance Company Ltd. has extensively used all the four components examined in this study. Segregation of duties (authorizing, processing, recording and reviewing) and clear authorization and approval procedures are the two most followed control activities at the Export Finance Company Ltd.&#13;
It also became apparent from the findings that, the recommendations made for the improvement of processes by the internal auditors as well as the weaknesses in the internal control systems that are addressed with the internal audit report are the two most significant internal audit benefits at the Export Finance Company Ltd. Regarding the reporting activities, the study found that the ability of respondents to communicate appropriately to their supervisors is the most imperative reporting activity at the Export Finance Company Ltd. The use of ICT has been tremendous in the organisation as the results revealed that their services are promoted through their website. The organisation also encourages e-procurement activities which led to an improved operational performance. The regression results shows that control activities, internal audit activities, reporting activities and ICT functions are key determinant of operational performance at Export Finance Company Ltd.</text>
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                <text>An Exploration of Experiences and Determinants of Blended Learning Adoption Among Students in Higher Education Institutions: A Case Study of Ghana Technology University</text>
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                <text>This paper presents the experiences and determinants of blended learning adoption among students in a higher education institution in Ghana. As students are increasingly being exposed to teaching and learning deliveries in which both traditional classroom and online methods are employed to deliver instructional content through blended learning (BL), the indications are that blended courses offer them convenience and flexibility that face to face delivery alone may not. However, while both classroom-based and fully online instruction are well understood, little is known about the students' BL experience. This paper uses the blended learning initiative at the Ghana Technology University College (GTUC) as a case study to investigate the perception of blended learning adoption among students. The population comprised of 57 students who participated in a BL course at the Faculty of Computing and Information …</text>
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                <text>In the context of this development, value added tax (VAT) and goods and services tax (GST) rates keep on increasing, the scope of taxes are also expanding at the same time. Governments have put in more effort to increase its revenues so as to reduce deficits, but without endangering the fragile of economic growth or the competitiveness of the local economy. Based on this concept, increasing indirect taxes is deemed to be more suitable, instead of increasing direct taxes like the corporate taxes. In the United States of America for instance, several of the states are extending their scope of their general taxes consumptions. Ghana was among a host of developing countries that experienced fiscal crises in the 1970s and 1980s. These fiscal imbalances led to undesirable impacts on domestic prices, interest rates and balance of payments. The fiscal imbalances also led to differing policy instruments for accelerating growth. There are a number of policy instruments that can be used to accelerate growth. The government of Ghana heavily rely on indirect taxes to boost revenues. For instance, the customs duties and the local excise tax illustrates a much higher percentage of overall tax revenue in the country. Due to the proliferation of the trade agreement and the increasing importance of the oil marketing companies in the country, the consumptions taxes like the VAT and the GST among the oil marketing companies represent a significant portion of government revenue. These challenges do not facilitate an effective tax collection within the sector, hence there is the need for an effective exploratory of indirect tax contribution by these oil and gas companies in Ghana. The researcher opted for the use of the tax payment sheet of these Oil marketing Company and Bulk Distribution Companies. This was however gathered from the Customs Division at the Tema Oil Refinery. The analysis revealed that the respondents were of the view that the tax system was robust in achieving yearly increase in government share of oil revenue, adequate in tax incentives packages necessary for the attraction of foreign direct investments, and sound in terms of international competitiveness. The finding on VAT with one period lag of one suggests some caution on the part of the government to identify all administrative loopholes for leakages to plug and to continue to maximize the contribution of VAT revenue to economic growth.</text>
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                <text>Business to Business Electronic Commerce (B2B EC) adoption has been growing at a quicker pace in recent times and it has become one of the critical ways to help small and medium-sized enterprises to gain and sustain competitive advantage. A firm’s resource capabilities and endowments influence the different levels of B2B EC adoption that leads to competitive advantage gain and sustained in proportion to that level of adoption. The purpose of this research is to offer an exploratory analysis into the relationship between B2B EC adoption and competitive advantage. A survey of 315 responses was received from managers and owners of manufacturing SMEs in Ghana. A canonical correlation analysis is used to explore this relationship. The results support the view that there is a positive relationship between B2B EC adoption levels and competitive advantage.</text>
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                <text>Business to Business Electronic Commerce (B2B EC) adoption has been growing at a quicker pace in recent times and it has become one of the critical ways to help small and medium-sized enterprises to gain and sustain competitive advantage. A firm’s resource capabilities and endowments influence the different levels of B2B EC adoption that leads to competitive advantage gain and sustained in proportion to that level of adoption. The purpose of this research is to offer an exploratory analysis into the relationship between B2B EC adoption and competitive advantage. A survey of 315 responses was received from managers and owners of manufacturing SMEs in Ghana. A canonical correlation analysis is used to explore this relationship. The results support the view that there is a positive relationship between B2B EC adoption levels and competitive advantage.</text>
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                <text>The importance of entrepreneurship globally, cannot be underestimated considering their critical role in the socio-economic development and growth of the world economy.&#13;
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                <text>The need for an effective network for business operation have been the driving force for most institutes globally. It is however noted that most networks face different levels of poor performance. An aspect is network congestion that hinders the smooth flow of data or information anticipated by users of a network. The ability to predict the quality of experience in our network performance to avoid congestion so as to render quality services to a client is very paramount. This paper investigates an innovative approach to analyze the performance of a network using an appropriate techniques. The methodology used a simulation tool IxChariot version 7.10 SP4 simulator for this study which allowed for the emulation of key performance metrics, such as throughput, packet loss, jitter, delay etc. within a hybrid network topology of 35 nodes. The congestion that occurred leading to packet loss during the test run was curtailed by …</text>
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