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                <text>Public Sector Financial Management Reforms in Developing Economies: Insights from Ghana</text>
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                <text>M Owusu-Akomeah, Joseph Asare, Stephen Owusu Afriyie, EA Kuma</text>
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                <text>Financial decentralization (FD) is key to bringing development closer to the citizenry. Therefore, there is a need to ensure the judicious use of funds mobilized by local authorities to bring about the desired level of development. To achieve this, governments of developing economies have to put measures in place to safeguard funds raised or provided to the public. One of such measures is the continuous reform of laws and regulations governing the mobilization and utilization of public funds. In Ghana, one of such Public Financial Management Reforms (PFMRs) is the Program Based Budgeting (PBB) which is aimed at ensuring the judicious utilization of public funds while meeting the demands of citizens. This study aimed at assessing the impact of PFMRs, with a special emphasis on fiscal decentralization in a selected Municipal Assembly in Ghana. The investigation used the mixed research method (quantitative and qualitative approaches) of data collection. Also, both primary and secondary data were used in this study. Primary data were collected through questionnaires and interviews, while secondary data were retrieved from the institution’s financial records. The study results revealed that there exists a positive relationship between PFMRs and FD, and a strong linkage between PBB and Service delivery in Municipal Assemblies. However, the assessment of the impact of PBB on service delivery at the selected Municipal Assembly showed a moderate impact. The study also revealed an improvement in revenue mobilization and expenditure, while noticing that resource dependency remains a challenge at the selected Municipal</text>
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                <text>Lilian Donkor Mfum</text>
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                <text>The recent years have witnessed an increasing scholarly focus on the phenomenon of Corporate Social Responsibility. The pressure from civil societies, governments, and the rise of corporate citizenship &#13;
have compelled firms to engage in CSR. Previous research demonstrates mixed findings in terms of the association between CSR and firm performance. This study builds on existing research by examining the effect of CSR on financial performance in the context of mining companies in Ghana. &#13;
The study also explored the nature of CSR activities of firms and the relative effect of various types of CSR on firm performance. The study adopted a quantitative research approach. Both primary and secondary data in the study was collected using questionnaires and also from annual reports of studied &#13;
companies respectively. Respondents in the study were selected using a purposive sampling strategy. &#13;
The secondary data collected was a panel data that span the period of 2015-2019. Employing mean scores as data analytical technique, the study finds that the CSR activities of mining companies largely comprise conformity to production’s quality and assurance, steps to deal with all manner of judgments,staff involvement in prominent matters, geared towards employees health and safety, donation to humanitarian activities, and active involvement in projects that benefit local communities. Moreover, using regression as data analytical technique, the results of the study reveals that CSR is related to firms profitability in a positive way after controlling for firm size and growth rates. Findings of the &#13;
study further point to a greater impact of external CSR on company profitability relative to the effect of internal CSR. From a policy perspective, the study recommends among others that mining firms should prioritize CSR and also focus more on external CSR including donations to charity and policies that enhance welfare of the communities they operate. The study culminates by suggesting future research paths.</text>
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                <text>Mr. Emmanuel Addai Kwaning</text>
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                <text> Assessing the Influence of Petroleum Pricing and Deregulation on Ghana’s Downstream: A Case Study of Selected OMCS and BDCS </text>
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                <text>Osafo-Adjei Martin Jnr.&#13;
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                <text>The price liberalization of petroleum products was considered a good policy direction years ago, but it seems to be losing its relevance today. Thus, the study assessed the influence of petroleum pricing and deregulation on Ghana’s downstream in current times. The specific objectives of this study were to; examine the current nature of Ghana’s petroleum retail price deregulation policy in the downstream sector; assess the current overall implications of petroleum price deregulation on OMCs and BDCs in Ghana and explore profitable business operations adopted by OMCs and BDCs after post deregulation. &#13;
The study employs descriptive methods research design. The research approach used mixed research which employs both quantitative and qualitative approaches. The study population is made up of 116 Oil Marketing Companies (OMCs) and 33 Bulk Distribution Companies (BDCs) which sums the study population to 149 companies. In determining the sample size for administering the questionnaire confidence level of 95% with a margin of error of 5% of the population was calculated to result in 108 respondents representing the population. The sample size for the interview was 3 respondents as officials from the National Petroleum Authority, Association of Oil Marketing Companies and the Ministry of Energy were interviewed. Thus, the total sample for the study was 111 respondents. &#13;
The study concludes that the current nature of Ghana's petroleum retail price deregulation policy in the downstream sector is more centered on taxation and revenue generation for the country. Also, the implications of price deregulation policy on OMCs and BDCs are increased market competition, improved services, increased cost of operations, reduced profit margins, customer complaints about prices, no shortages of petroleum products, inability to generate &#13;
adequate funds, political interference, more taxes, stricter monitoring, and boost of economic recovery. Further, the study concludes that the profitable business operations OMCs and BDCs have adopted are buying cheaper products on the market, buying, and selling quality petroleum products, providing additional services to clients, advertisement, and promotions.</text>
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                <text>MBA. Petroleum Economics and Finance</text>
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                <text>Ghana Communication Technology University Library</text>
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                <text>September, 2020</text>
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                <text>Riverson Oppong, (Phd)</text>
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                <text>Nawuri-Gonja Conflict, 1932-1996</text>
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                <text>CLETUS KWAKU Mbowura</text>
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                <text>This study examines the causes of the Nawuri-Gonja conflict, which broke out in&#13;
1991 over allodial land rights. In Alfai, as is the case of other Ghanaian societies, the modes of measuring allodial land rights are embedded in the historical traditions of the people. By right of autochthony and autonomy, allodial land rights in Alfai in the precolonial period resided in the Nawuri. However, Alfai’s encounters with the colonial enterprise led to the evolution of new constructs of allodial rights in land, which challenged established traditions and provided the opportunity for the immigrant Gonja community to appropriate land.</text>
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                <text>https://scholar.google.com/citations?view_op=view_citation&amp;amp;hl=en&amp;amp;user=FihyGVkAAAAJ&amp;amp;citation_for_view=FihyGVkAAAAJ:ufrVoPGSRksC</text>
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                <text>One State, two school systems: The instability of Ghana’s school system since the Fourth Republic</text>
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                <text>Awaisu Imurana Braimah, KC Mbowura, MA Seidu</text>
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                <text>https://scholar.google.com/citations?view_op=view_citation&amp;amp;hl=en&amp;amp;user=FihyGVkAAAAJ&amp;amp;citation_for_view=FihyGVkAAAAJ:W7OEmFMy1HYC</text>
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                <text>Inter-Ethnic Conflicts and their Impact on National Development, Integration and Social Cohesion: A Study of the Nawuri-Gonja Conflict in Northern Ghana</text>
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                <text>For many years Northern Region of Ghana has been in a state of turmoil and atrophy due to intermittent interethnic conflicts over a broad layer of issues. In 1991 and 1992, Kpandai and its surrounding areas in present-day Kpandai District in Northern Ghana were enmeshed in inter-ethnic conflict between the Gonja and the Nawuri over allodial land rights. Apart from the loss of human lives and property, the war disrupted economic and sociocultural activities, and caused internal displacement of people with its attendant social and economic repercussions. For close to two decades after the inter-ethnic conflict, the rippling effects of the war continued to be pronounced. This paper discusses the outcomes and impact of the Nawuri-Gonja conflict, and argues that its outcomes and impact were devastating and rippling on rural life and society, and that they posed a challenge to national development, national integration and social cohesion.</text>
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                <text>While empirical research has demonstrated the critical nature of internal controls, there is insufficient evidence to indicate that they are effective at detecting and preventing irregularities in the public sector. By analyzing the direct and indirect relationships between internal control components, this study focuses on the quality of internal control in Ghana's public sector. In order to determine whether ongoing controls are consistent with sound public policy, a survey was designed and distributed to public sector employees and managers. According to the evidence, public administrators require high-quality information and communication tools to supplement their existing control systems. Additionally, internal controls are significantly influenced by risk assessment and the control environment, whereas monitoring and control activities have a limited impact. Effective internal communication is necessary for the coordination and implementation of control policies.</text>
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                <text>M.(2022). Importance of Organizational Tacit Knowledge: Barriers to Knowledge Sharing</text>
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                <text>This paper offers views on some current and future trends in marketing. The content is based on recent literature and on what is happening in the business world. The study explains digital marketing communication and it impact on organizational growth. It is known in today’s marketing world that, digital medium of communication has become new norm for most organizations. It is important to note that social media space has huge audience therefore it is right to target from the various social media platforms. The study examines digital communication medium like visual advertising, social media (Facebook, Instagram and WhatsApp), E-mail and also website. The target population was 200 clients of Kelondo, however the sample size of 200 was determined by using Muller and Brewer (2003) formula: n= P/1+ P (δ) 2. Therefore, the size was 193. The questionnaire used for this research consisted of only closed–ended questions. The survey was created using Google forms online platform and distributed randomly through social media platforms like WhatsApp, and personal contacts. The online survey contained multiple choices which allow respondents to express themselves by selecting the best possible answers to the questions asked. This enabled us to collect and analyze accurate information collected. The quantitative data collected through the questionnaire was coded in Statistical Package for Social Sciences (SPSS) a tool for data analysis. I then went forward to analyze the data and the answers were then available in tables and chart.</text>
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                <text>The relevance of capital structure decision in the banking sector is documented in this paper. It contributes to existing literature in a review of previous empirical studies and fundamental theories of capital structure. The study underscored the factors influencing the choice of funding in connection with the market timing theories such as Pecking Order theory and the trade-of-theory. Our investigation suggest that, the choice of capital vary across sectors and industries on the basis of business risks, corporate governance, profitability, internal controls, and efficiency. The study observed that most empirical researchers universally endorsed asset structure, industry volatility, corporate taxes and firm growth as strong determinants of capital structure. The above issues may either improve the solvency position of a form or trigger major financial distress depending on the source of capital.</text>
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