Impact of Treasury Single Account (TSA) on Public Sector Performance in Sierra Leone for the 2015-2022

The study explores the impact of Treasury Single Account (TSA) on the performance of public sector in Sierra Leone. This study primarily examined the extent to which TSA has improved Government Collected Revenue (GCR) and Government Expenditure (GE) of the public sector. Secondary data that were sourced from the Ministry of Finance Sierra Leone were used for this research. The observations were recorded on yearly basis from 2015 to 2022. The data were divided into two periods: Pre TSA period (2015 to 2018) and Post TSA period (2019 to 2022). A pre-post analysis (difference in means test) was carried out using statistical package for social sciences version 25. The findings show that TSA implementation has a positive and significant effect on the revenue mobilization in Sierra Leone. However, further findings revealed that Government Expenditure (GE) significantly increased after the implementation of TSA. The study concludes that implementation of Treasury Single Account (TSA) has improved revenue generation in Sierra Leone. The study recommends that periodic appraisal of each revenue generating sector should be implemented so that some un-performing sectors are expose against the performing sectors

Effect of Heat Treatment and Sulfuric Acid Anodization on Corrosion Resistance of Aluminum Alloy (AA7075)

This paper, studied the effect of heat treatment and anodization on corrosion resistance of aluminum alloy 7075 (AA7075), with a view to improving its corrosion resistance. Microstructure and micro hardness of the anodic film of the samples were studied with the aid of optical metallurgical microscope and automated micro hardness testing machine. Linear polarization methods were used to assess the corrosion behaviour of the alloy in 0.5M HCl. The microstructure of the annealed sample showed formation of dendrites while precipitation hardened samples in palm kernel oil and SAE 40 engine oil showed precipitates of MgZn2. The SEMS result showed pores and micro cracks on the surfaces of the anodized samples, with the as cast and anodized sample in sulfuric acid exhibiting most compact with few pores. The as cast and sulfuric acid anodized sample shows highest micro hardness value of 205.33 HV, while the least value of 150.67 HV was recorded in sample precipitation hardened in SAE 40 engine oil and anodized in sulfuric acid. Analysis of the potentiodynamic polarization data and curves showed a linear relationship (decrease in icorr, decreases the corrosion rate) between current density and the corrosion rate in all the samples. Higher polarization resistance of 15.093 Ω/cm2 was recorded by the as cast and Sulfuric acid (SA) anodized sample while the precipitation treated in SAE 40 engine oil plus SA anodized sample recorded lowest polarization resistance of 5.2311 Ω/cm2. Heat treatment alone improves corrosion resistance of AA 7075 in 0.5 M HCl solution but heat treatment plus SA anodization does not improve corrosion resistance in the same environment

Development and evaluation of an intervention to improve further education students' understanding of higher education assessment criteria: three studies

Three studies about helping Further Education students prepare for study at universityThis paper reports three studies about preparing Further Education (FE) students for the transition to Higher Education (HE) by improving their understanding of HE assessment criteria. In study 1, students and tutors in both FE and HE were interviewed for a qualitative analysis of their understandings and expectations about assessment criteria. In study 2, students in FE and HE completed questionnaires measuring self-rated understanding and ability about assessment criteria, and beliefs about essay writing. Studies 1 and 2 both showed that FE students were more confident than HE students about their understanding and ability in relation to assessment criteria, but FE students’ understandings suggested more surface approaches to learning and more naïve epistemological beliefs. In study 3, a workshop intervention to improve FE students’ understandings of HE assessment criteria was evaluated in a comparative longitudinal trial. The intervention reduced FE students’ self-rated understanding and ability, and promoted more sophisticated beliefs about essay writing, by comparison with students who received standard tuition. We concluded that interventions to develop more realistic understandings of what is required in academic writing could be used to prepare FE students more effectively for the transition to HE

Cow's milk as a post-exercise recovery drink: implications for performance and health

Post-exercise recovery is a multi-facetted process that will vary depending on the nature of the exercise, the time between exercise sessions and the goals of the exerciser. From a nutritional perspective, the main considerations are: (1) optimisation of muscle protein turnover; (2) glycogen resynthesis; (3) rehydration; (4) management of muscle soreness; (5) appropriate management of energy balance. Milk is approximately isotonic (osmolality of 280–290 mosmol/kg), and the mixture of high quality protein, carbohydrate, water and micronutrients (particularly sodium) make it uniquely suitable as a post-exercise recovery drink in many exercise scenarios. Research has shown that ingestion of milk post-exercise has the potential to beneficially impact both acute recovery and chronic training adaptation. Milk augments post-exercise muscle protein synthesis and rehydration, can contribute to post-exercise glycogen resynthesis, and attenuates post-exercise muscle soreness/function losses. For these aspects of recovery, milk is at least comparable and often out performs most commercially available recovery drinks, but is available at a fraction of the cost, making it a cheap and easy option to facilitate post-exercise recovery. Milk ingestion post-exercise has also been shown to attenuate subsequent energy intake and may lead to more favourable body composition changes with exercise training. This means that those exercising for weight management purposes might be able to beneficially influence post-exercise recovery, whilst maintaining the energy deficit created by exercise

Long-Ranged Correlations in Sheared Fluids

The presence of long-ranged correlations in a fluid undergoing uniform shear flow is investigated. An exact relation between the density autocorrelation function and the density-mometum correlation function implies that the former must decay more rapidly than $1/r$, in contrast to predictions of simple mode coupling theory. Analytic and numerical evaluation of a non-perturbative mode-coupling model confirms a crossover from $1/r$ behavior at ''small'' $r$ to a stronger asymptotic power-law decay. The characteristic length scale is $\ell \approx \sqrt{\lambda_{0}/a}$ where $$ is the sound damping constant and $a$ is the shear rate.Comment: 15 pages, 2 figures. Submitted to PR

The effect of a dairy-based recovery beverage on post-exercise appetite and energy intake in active females

This study was designed to assess the effect of a dairy-based recovery beverage on post-exercise appetite and energy intake in active females. Thirteen active females completed three trials in a crossover design. Participants completed 60 min of cycling at 65% V̇O2peak, before a 120 min recovery period. On completion of cycling, participants consumed a commercially available dairy-based beverage (DBB), a commercially available carbohydrate beverage (CHO), or a water control (H2O). Non-esterified fatty acids, glucose, and appetite-related peptides alongside measures of subjective appetite were sampled at baseline and at 30 min intervals during recovery. At 120 min, energy intake was assessed in the laboratory by ad libitum assessment, and in the free-living environment by weighed food record for the remainder of the study day. Energy intake at the ad libitum lunch was lower after DBB compared to H2O (4.43 ± 0.20, 5.58 ± 0.41 MJ, respectively; p = 0.046; (95% CI: −2.28, −0.20 MJ)), but was not different to CHO (5.21 ± 0.46 MJ), with no difference between trials thereafter. Insulin and GLP-17-36 were higher following DBB compared to H2O (p = 0.015 and p = 0.001, respectively) but not to CHO (p = 1.00 and p = 0.146, respectively). In addition, glucagon was higher following DBB compared to CHO (p = 0.008) but not to H2O (p = 0.074). The results demonstrate that where DBB consumption may manifest in accelerated recovery, this may be possible without significantly affecting total energy intake and subsequent appetite-related responses relative to a CHO beverage

Childhood and the politics of scale: Descaling children's geographies?

This is the post-print version of the final published paper that is available from the link below. Copyright @ 2008 SAGE Publications.The past decade has witnessed a resurgence of interest in the geographies of children's lives, and particularly in engaging the voices and activities of young people in geographical research. Much of this growing body of scholarship is characterized by a very parochial locus of interest — the neighbourhood, playground, shopping mall or journey to school. In this paper I explore some of the roots of children's geographies' preoccupation with the micro-scale and argue that it limits the relevance of research, both politically and to other areas of geography. In order to widen the scope of children's geographies, some scholars have engaged with developments in the theorization of scale. I present these arguments but also point to their limitations. As an alternative, I propose that the notion of a flat ontology might help overcome some difficulties around scalar thinking, and provide a useful means of conceptualizing sociospatiality in material and non-hierarchical terms. Bringing together flat ontology and work in children's geographies on embodied subjectivity, I argue that it is important to examine the nature and limits of children's spaces of perception and action. While these spaces are not simply `local', they seldom afford children opportunities to comment on, or intervene in, the events, processes and decisions that shape their own lives. The implications for the substance and method of children's geographies and for geographical work on scale are considered

Mineralogy and Leaching Characteristics of Coal Ash from a Major Brazilian Power Plant

The feed coals, fly ashes and bottom ashes collected from seven different units in a major Brazilian PF power plant have been subjected to comprehensive mineralogical, geochemical, and petrographic studies, to investigate the links between feed coal and ash characteristics. Ashes from two of the units were collected while the coal was being co-fired with oil as part of the boiler start-up procedure, allowing the impact of oil co-firing on ash characteristics also to be evaluated. High proportions of unburnt carbon and high proportions of retained sulphur were found in the fly ashes produced during oil co-firing, probably reflecting less efficient combustion and associated lower combustion temperatures. Higher concentrations of a number of relatively volatile trace elements were also noted in these fly ashes, compared to the fly ashes collected from units under normal operating conditions. The fly ashes produced during oil co-firing gave rise to acid pH conditions in water-based leaching tests, in contrast to the alkaline pH associated with fly ashes produced during normal operations. This probably reflects higher SO3 contents relative to total CaO + MgO for the co-fired ash samples. Many trace elements that are typically mobilised as cations were also more abundant in leachates from the co-fired fly ashes. This is due, most likely, to the more acid pH conditions involved. Despite similar or even higher total concentrations, however, elements that are typically released from coal ash as oxy-anions were less mobile from the co-fired fly ashes than from the normally-fired fly ash materials

Geochemistry and Mineralogy of Coal-Fired Circulating Fluidized Bed Combustion Fly Ashes

The fuel, bed ash, and fly ash were sampled from a circulating fluidized bed combustion (CFBC) unit at two times. The first sampling was a high-sulfur (S) coal-only run, and the second sampling coincided with an experimental burn of up to 10% switchgrass (Panicum virgatum) pressed pellets mixed with a high-S coal. The latter blend had a higher moisture content and a lower heating value than the coal-only fuel. Given the time between the samplings and the special needs for the experimental run, unavoidable changes in the coal and limestone complicate comparisons of the bed ash and fly ash chemistry between the sampling times. The bed ash is dominated by CaO and SO3, and the fly ash has a higher CaO content than would be expected for a pulverized-coal burn of the same coal. The fly ash chemistry bears a superficial resemblance to class C fly ashes, but given the different combustion conditions and consequent differences in the ash mineralogy, the fly ash should not be considered to be a class C ash. The bed ash mineral assemblages consist of anhydrite, mullite, portlandite, and anorthite, while the fly ash has less portlandite and more anorthite than the bed ash