Corporate Social and Environmental Auditing: Perceived Responsibility or Regulatory Requirement?

This paper aims to explore and develop understanding of auditing specifically in the context of social and environmental disclosures by corporate entities. The paper is framed within a theoretical conception and is primarily literature-based. The purpose is to seek an understanding of the basis of financial auditors carrying out social and environmental audit in order to provide a basis for future research work. The study finds that, aside regulatory issues, one major motivating factor for auditors conducting social and environmental audit is as a result of and the relationship between the audit company and the society and/or stakeholder groups of interest. The study establishes that, even though statutory auditors as part of their work have also embraced the reviewing of social and environmental disclosures by management, for now, there are no regulatory standards backing the concept. The study therefore calls on accountancy regulatory bodies on the need for immediate formulation and implementation of standard policy to that effect. The implications of the study relate to the need to improve the insightfulness of social and environmental reporting and the possibility of the accounting literature offering more insights to the social and environmental auditing. Keywords: Social audit, Environmental audit, Corporate Disclosure

A Comparative Study of History, Equipment, Materials, Techniques and Marketing Approach of Traditional Weaving in Ghana

Strip weaving in Ghana has been an art in transition and has been handed over from generation to generation, since its inception. This weaving tradition has gained popularity in renowned communities situated in the Volta, Ashanti and Northern Regions of Ghana which have varied ideologies pertaining to the origination, production and marketing of the final product. This paper seeks to identify the various communities and hence, compare their history, design techniques, materials, equipment and their marketing structures. Relevant data for the study were solicited using interview and observation tools from chiefs, opinion leaders, weavers and traders in selected weaving communities in the Volta, Ashanti and Northern regions of Ghana. The outcomes of this study revealed that traditional weaving, as practiced by the various communities has unique features which identifies the crafts of the communities and contributes immensely to the cultural, political and socio-economic development in Ghana. This study also contributes to the tourism awareness creation discussions; with regard to identifying the major weaving communities in Ghana, their history, approaches to weaving and merchandising. Keywords: Traditional weaving, Comparative study, Strip weaving, Kente, Kete, Loo

Factors Influencing the Effects of Large-Scale Land Acquisition on The Livelihood of Smallholder Farmers in the Pru District of Ghana

This study is undertaken to find out the factors influencing the effects of large-scale land acquisition on the livelihood of smallholder farmers in the Pru district. An important driver for large-scale land acquisition in Ghana, and the rest of Africa, is the growing global demand for biofuels and other plantations. Methodologically, mixed method approach was adopted by applying both quantitative and qualitative research designs. Quantitative data was obtained through a cross-sectional survey from smallholder farming households in the study communities of the Pru District with the help of a multi-stage sampling technique and cluster sampling technique. Qualitative data was obtained through Focus Group Discussions (FGD) from farmerbased associations in the Pru district. The Pru district in the Bono East region was purposively selected based on the reason that it isthe most affected district with activities of land grabbing in Ghana. Based on the sample frame of 2,554 households in the communities, a sample size of 346 was used for the study out of which 332 were households and 14 were investors and traditional authorities. The study revealed that household heads’ level of education, sex of household heads, household engagement in off-farm activities, total farm land owned by a household, size of land lost by households to large-scale land investors, households’ participation in decision making, and training of households for other alternative jobs significantly influence large-scale land acquisition on the livelihood of smallholder farming households. The study found out that the higher the level of education of a household head, the lesser the household suffers the adverse effects of losing their farm land to largescale land investors hence their livelihoods. It was revealed that some major factors that influenced large-scale land acquisition in the Pru district were the availability of land for the cultivation of plantations by investors, the soil fertility of the land in the district and the freedom and peace enjoyed by investors to go about their businesses and enjoying good tax exemptions in such an environment thus Pru district

Enhancing the Value of Indigenous Pottery Products with Surface Decoration Methods & Macramé

The study identifies the role of indigenous Ghanaian pottery in average homes as utilitarian vessels and indirectly as an effective means of employment in its production. It seeks to enhance its aesthetic qualities to alter its use and to increase its demand and utilization. The study employed both the descriptive and experimental methods to produce wares to popularize this concept for the Ghanaian populace. It explored the use of non-conventional materials (leather, wood, metal oxides, beads, among others) integrated into the biscuit fired wares and completed with macramé as a finishing technique. The results of the study indicate that the new materials added value and enhanced the texture and aesthetic qualities of the products produced. As such, other non-conventional materials could be explored for such products to inspire and educate producers to increase creativity. Discussions were based on theoretical, academic, religious, social, historical, cultural, philosophical and artistic contexts. The pieces showed originality, contrast, harmony, multiplicity and stability, and as well, captured the aesthetic energy inherent in ordinary materials. The research proved that the integration of traditional pottery with other materials can add value and improve the marketability of indigenous pottery wares. Keywords: Pottery, Mixed media, Enhancing, Non-conventional, Macramé, Leather, integratio

Adaptation of Traditional Symbols into Bridal Wear

Throughout history, fashion and textiles have reflected the influence of culture and conventions by the inclusion of popular motif designs. The African cultural heritage is endowed with a lot of cultural values and beliefs that are deeply intertwined with African art. In the light of this, the paper seeks to introduce Akan symbolism into contemporary bridal wears to be adapted for church weddings. It aims at reviving the lost socio-cultural educative impact in contemporary Ghanaian fashion design concepts. The introduction of this "indigenous ingenuity" to contemporary fashion design concepts is based purely on aesthetic appeal as well as Ghanaian traditional philosophy. The paper explores the awareness and use of Adinkra symbols, to promote their use for wedding gowns in Ghana and beyond. The study employed observational descriptive research approach to determine the kinds of wedding gowns on the market. The end result of the symbolic wedding gown presented reflects a contemporary design concept, fused into a traditional design concept. The paper recommends that the exchange of ideas between the two design concepts be encouraged and considered as a legitimate means of including postmodern or contemporary wedding design concepts in the Ghanaian fashion industry. Keywords: fashion, wedding gown, bridal wear, culture, concept, symbols, philosophy and acculturation

A manual beaming device: an improved method for warp winding in broadloom weaving

Challenges with broadloom beaming that affect the weaving process and eventually the woven fabric aspect, could be as a result of the great bulk of yarns attached to the weighted box for tensioning. This project sought to construct a beaming device that maintains even tension of warp yarn at beaming by reducing the amount of yarns held together in a group to the weighted box. The study employed the Universal Research Methodology (URM). Results from interviews and observations, aided in constructing an appropriate device for beaming. In the study, relevant data was solicited from textile students and technicians at the textile section of the Industrial Art Department of Kwame Nkrumah University of Science and Technology which aided in designing the blueprints. The outcome of the study after 14 beaming revealed that challenges and faults hitherto encountered at beaming and weaving were largely absent. The study recommends the adaptation of this new mechanism and method of warp attachment to ensure smoother weaving and enhanced fabric quality.Keywords: Broadloom Weaving, Warp Preparation, Manual Beaming, Beaming Device, Tension Differential

Classroom Factors that Affects the Performance of Integrated Science Students at the Junior High School in the Kumasi Metropolis of Ghana

The purpose of the study was to find out the opinions of public and private Junior High School science teachers on the classroom factors that affect performance of students in integrated science in public and private junior high schools in the Kumasi metropolis. The study used descriptive survey designed. The sampling procedure employed for the study was both random and purposive sampling. While the integrated science teachers were purposively sampled due to their subject they teach, the students were randomly selected. Questionnaire and interview were used for data collection. It was found out that integrated science teachers to be aware that classroom factors such as teacher-student relationship, availability of science resource materials, teaching methods employed by teachers, class size, supervision and physical infrastructure are likely to affect performance of students in integrated science at the J.H.S. level. Again, the findings revealed that the selected public schools within the Kumasi metropolis were well resourced with the following: adequate physical infrastructure, adequate science resource materials, adequate science text books and adequate trained science teachers as against their private school counterparts with inadequate physical infrastructure, inadequate science resource materials, inadequate science text books and few trained science teachers. It was recommended that effective supervision must be performed regularly by heads of schools during integrated science lessons. The heads of the public JHS especially, those in the Kumasi metropolis must be made to regularly ensure that their science teachers teach very well during integrated science lessons. Keywords: Laboratory, Performance, Classroom factor

The Effect of Culture on the Teaching and Learning of Science at the Basic Schools in Ghana

The purpose of the study was to investigate how culture influences the teaching and learning of science at the basic schools in the Agona West Municipality of the Central Region, East Akim Municipality of the Eastern Region and the Kwabre District of the Ashanti Region of Ghana. The research design used for this study was descriptive survey. The sampling procedure employed for the study was the purposive sampling. A total of three hundred and thirty (330) subjects were selected, made up of three hundred (300) students and thirty (30) science teachers. The instruments used for collecting data for the study consisted of questionnaire, interview and observation schedules. It was found out that students had cultural knowledge they use in explaining phenomena. Teachers were aware of student’s cultural knowledge especially in explaining concepts. It was recommended that teachers should teach their students bearing in mind their cultural knowledge and incorporate that in their teaching. Keywords: Culture, Cultural knowledge, Scientific concept, Taboos

Assessing the Influence of Religiosity and Spirituality Practices on Human Resources Performances at Workplaces, Ghana

The way workers react to instructions, devote time for productive activities and leisure, dress codes, sharing of resources and responses to organisational calls, attitudes and behaviours are determined by their religion and spiritual beliefs. These practices at the working environment will either impede or enhance productivity. Religiosity and spirituality either positively or negatively affects employee’s performance in an organisational setting. Questionnaire, interview, observation and Focus Group Discussions were the main data collection techniques used in this study. Simple random sampling and simple proportion formula were used in selecting sample size for each organisation studied. The study revealed that there is highly significant association between religiosity/spirituality and employee’s performance which positively influenced productivity at workplaces. Benefits such as commitment, honesty and creativity enhanced productivity. It was empharcized that majority of employees who are highly religious and spiritual communicate with their Divine every day before they commenced their official functions at work places. Nevertheless, the study discovered that too much religiosity and spirituality reduced productivity because working hours will be used for practicing religion. The study therefore recommend that management must designate special areas for religious activities like prayers and meditations for the employees to dialogue with their maker and organisation’s policies must be reviewed to shape religious practices and spiritual activities at work places to reduce its influence on productivity in Ghana. Keywords: Religiosity, Spirituality, Human Resources performances DOI: 10.7176/EJBM/13-10-09 Publication date:May 31st 202

The Views of Students on the Integration of Indigenous Industrial Activities in the Teaching and Learning of Integrated Science

The main aim for this study is to investigate the views of students exposed to teaching science by integration of indigenous industrial activities in the teaching and learning of selected concepts of matter in the Greater Accra Region of Ghana. The study concentrated on the second year Junior High School students of Kaneshie Kingsway ‘2’ JHS of Kaneshie Kingsway Cluster of Schools in the Okaikoi South Metro of the Greater Accra Region of Ghana.The study employedposttest-only non-equivalent control group design of the quasi-experimental research design. The researcher employed the purposive sampling technique for this study, making up of   43 males and 47 females. The instruments used for collecting data for this research were test, questionnaire and semi-structured interview schedules. The findings from this research indicated that students have positive view about the usage of teaching science by integration of indigenous industrial activities in the teaching and learning of selected concepts of matter. Keywords: Indigenous Industrial Activities, Traditional Approach, Indigenous Knowledge, Enculturation. DOI: 10.7176/JEP/11-10-06 Publication date: April 30th 202