Toward a risk framework in prioritizing ancillary transportation assets for management.

A growing number of transportation agencies have begun to manage selected ancillary transportation assets systematically--culverts, guardrails, pavement markings, sidewalks and curbs, street lighting, traffic signals, traffic signs, utilities and manholes, earth retaining structures, and environmental mitigation features. Given prevailing budget limitations, several agencies are interested in prioritizing these assets for inclusion in their existing management systems. This paper discusses critical elements of a framework for assessing the risks, benefits and costs of incorporating ancillary assets in existing Transportation Asset Management programs. The paper reviews some basic elements of a risk theory, examines risk applications in transportation asset management, water mains, and storm water management, and identifies the basic elements of a risk-benefit-cost framework for prioritizing ancillary assets for management. These elements can be used as a basis for developing a decision analysis framework to make a business case for the formal management of ancillary transportation assets and to prioritize them for inclusion in existing Transportation Asset Management programs. Using these elements, we have developed a risk ranking model that can be used by transportation officials to prioritize their ancillary asset classes for management. A demonstration of the model is presented in this paper to show its effectiveness. The study concludes that tracking and documentation of ancillary transportation asset failures would help agencies better understand the risks associated with failure. Tracking and documenting the failures of ancillary transportation assets would also help in identifying trends/probability of failure as well as quantifying the consequences associated with these failures. Such information could also be used to estimate risk factors to prioritize individual asset classes for inclusion in existing management systems.MSCommittee Chair: Amekudzi, Adjo; Committee Member: Hunter, Michael; Committee Member: Meyer, Michae

The Effect of Tax Payment on the Performance of SMEs: The Case of Selected SMEs in Ga West Municipal Assembly

Taxation plays important role in the development of every economy as well as the growth of Small and Medium Enterprises (SMEs). In a middle-income country like Ghana, the role of SMEs is critical in pushing the socio-economic development agenda of the country further. Therefore, alignment of the tax system to the specific SME growth needs can be considered an important agenda for the policy makers. Keeping this issue at focus, the study aimed to explore the managers/ executive officers’ perception of the tax system in Ghana on the profitability of their businesses. The study is based on a survey of 102 managers/ Executive officers of the selected SMEs in the Ga West Municipality in the Greater Accra region of Ghana. The survey was administered using questionnaire and interview with the selected respondents. Data was analyzed by descriptive analysis method, correlation and regression analysis and findings were presented in terms of frequencies and percentage analysis. Findings indicate that majority of the respondents perceive the adverse impact of existing tax policies on the growth of SMEs and suggest for reforming the tax policies in the Country. The findings would help the stakeholders in designing measures to align the tax system to SMEs in a more effective manner. Keywords: Small and Medium Enterprises (SMEs), tax system, Ghana

Social Challenges and Opportunities in Agroforestry:Cocoa Farmers’ Perspectives

Agroforestry practices in cocoa cultivation have historical roots going back to the Mayan sacred groves in Mesoamerica. Today, agroforestry cocoa, i.e., the integration of shade trees, plants and crops in cocoa systems, is promoted as a climate smart practice by public and private institutions. Shaded cocoa can sustain or even increase cocoa yields and the agroforestry systems may provide additional output for household consumption and sale as well as improve the microclimate and soil conditions on the farm. Despite these promising features, cocoa agroforestry systems are far from the norm in producing countries like Ghana. Based on discussions with groups of farmers across the Ghanaian cocoa belt, this chapter shows that while farmers are well aware of the positive aspects of shaded cocoa systems, traditional cocoa practices, village chiefs’ command of local land uses, land and tree tenure systems, alternative land uses and inability to access inputs and extension services limit the adoption and constrain the management of shade trees. As still more policies are developed to improve the Ghanaian cocoa sector, policymakers must consider these often overlooked social and institutional factors that prevent cocoa farmers from engaging in longer-term agroforestry practices and thereby benefiting from the opportunities they present

The Effect of the 2008 Financial Crisis on Corporate Social Responsibilities: Evidence from Multinational Companies

The purpose of this study was to examine the effects of financial crisis on the number and extent of CSR projects. The assumption is that, during a financial crisis, organizations act more conservatively and defensively and as such fail to balance the expectations of related parties. This study made use of secondary data in analysing the effect of the 2008 financial crises on the corporate social responsibility as well as analysing relationship between corporate social responsibility and financial performance of some 30 firms randomly sampled from the FTSE 100 in the United Kingdom. The secondary data for the study were retrieved from the Bloomberg database. Paired sample T-test, Pearson Correlation and regression analysis were used to find out whether there is significant difference between corporate social responsibility score in 2007 and 2008. The study revealed a positives significant relationship between CSR in 2007 and 2008. Though there was a positive highly significant rise in the CSR during the 2008 financial crises, there was no enough evidence to attribute the rise to the effects of the financial crises. Also, the impact of the CSR on the firms’ profitability during the 2008 financial crises was negative but insignificant. The study adds to the literature by contributing to the discussions on CSR and the ways they are affected by financial crisis. Keywords: financial crisis, corporate social responsibility, financial performance

Household Economics of Cocoa Agroforestry:Costs and Benefits

Current research suggests that cocoa agroforestry systems could offer stable yields, additional benefits and income from shade trees, despite potential added costs, such as from the purchase of insecticides. There is a paucity of profitability studies of different cocoa agroforestry systems. Only few of them go beyond a narrow focus on cocoa yields to model the entire agroforestry system and thus do not advance our understanding of the socio-economic value of other ecosystem goods. Based on survey data covering a thousand cocoa plots and group interviews with cocoa farmers, we explore the costs and benefits at the household level of including trees in cocoa systems. Comparing low and medium tree diversity systems, we find that income from cocoa beans, timber and fruit trees are higher and labour costs are lower in plots with medium diversity, while insecticide costs are lower on low-diversity plots. Overall, net benefits were higher on cocoa plots with higher tree diversity. Thus, cocoa agroforestry systems offer cost-reduction and income-improving advantages. Since cocoa systems vary among different agro-ecological zones in Ghana, we recommend that interventions aimed at increasing tree diversity consider the specific management practices of each farming household and the location in question

Retinal Microvasculopathy Is Common in HIV/AIDS Patients: A Cross-Sectional Study at the Cape Coast Teaching Hospital, Ghana

properly cited. Purpose. The purpose of this study was to evaluate the ocular disorders in HIV positive patients attending the Cape Coast Teaching Hospital, Ghana. Methods. A cross-sectional study using systematic random sampling was conducted on 295 HIV positive patients. Data collection consisted of semistructured questionnaires, laboratory investigation, medical profile, and ophthalmic examination. Statistical association tests including 2 , independent -test, and ANOVA were done. A value ≤ 0.05 was considered statistically significant. Results. Of the 295 participants, 205 (69.5%) were on antiretroviral therapy while 90 (30.3%) were not on therapy. Majority of the participants (162, 54.9%) were in clinical stage two, followed by stages three (68, 23.1%), one (62, 21%), and four (3, 1%), respectively. The overall prevalence of ocular disorders was 5.8%. The most common HIV related ocular disorder was HIV retinal microvasculopathy (58.8%), followed by herpes zoster ophthalmicus and Toxoplasma retinochoroiditis, both representing 11.8% of ocular disorders seen. Cytomegalovirus retinitis, Bell's palsy, and optic neuritis were the least common (5.9%). CMV retinitis recorded the highest viral load of 1,474,676 copies/mL and mean CD4 count of 136 cells/mm 3 . The mean CD4 count for participants with HIV related ocular disorders was significantly lower compared to participants without disorders ( = 2.5, = 0.012). Participants with ocular disorders also recorded significantly higher mean viral loads than those who did not have ocular disorders ( = 2.8, = 0.006). Conclusion. Lower CD4 counts and high viral load copies were associated with the manifestation of HIV related ocular disorders. Background Acquired immunodeficiency syndrome (AIDS) is caused by the human immunodeficiency virus (HIV) which affects all body organs either directly or by opportunistic infections, and the eye is not spared. AIDS indicates advanced HIV disease in which progressive failure of the immune system allows life-threatening opportunistic infections and cancers to thrive There is a huge dearth of information in Ghana on ocular related findings in HIV patients. Reports from other societies have always considered the associations between HIV related ocular manifestations and CD4 counts but not viral loads. The purpose of this study was to evaluate the associations between presenting ocular disorders and CD4 counts/viral load copies in HIV positive patients attending the Cape Coast Teaching Hospital, Ghana. Methods Study Site. The study was carried out at the Antiretroviral Therapy (ART) Specialist Clinic of the Cape Coast Teaching Hospital in Ghana. The Cape Coast Teaching Hospital, one of the five teaching hospitals in Ghana, provides health services to people in the central and western regions and parts of Ashanti and eastern regions. It also has the mandate of training doctors and other medical staff. Study Design and Participants. The study employed a descriptive cross-sectional design. Sample size was determined based on the expression , where is the minimum sample size, is the standard normal deviation, usually set at 1.96 which corresponds to the 95% confidence interval, is the proportion in the target population estimated to have the infection (1.4% for the central region), and is the degree of accuracy desired, usually set at 5%. Consequently, a sample size of 30 was calculated. This was adjusted to 200 participants to account for attrition rate and inefficiencies associated with the sampling method. A systematic sampling method was used to recruit clinically diagnosed HIV patients, who attended the ART Specialist Clinic between January and May 2016. Based on the average daily attendance at the clinic and a determined sampling interval of three (3), the first participant was chosen by randomly selecting a number between one and three. Every third patient from the first participant was then recruited into the study. In all, 320 patients were examined within the period. Out of them, 295 patients had complete medical data and they were included in the analysis. Patients who had comorbidities such as diabetes, hypertension, and sickle cell disease were excluded from the study. Ethical Considerations. The study was conducted in accordance with the Helsinki Declaration on Research Regarding Human Subjects. Ethical clearance (ID number UCCIRB/CHAS/2015/090) was obtained from the Institutional Review Board of the University of Cape Coast. The rationale of the study was comprehensively explained to all participants after which consent forms were issued to them to sign, including local language versions which were read out to illiterate subjects who consented with a thumbprint prior to investigation. For participants below 18 years of age whose assent was sought, their parents/guardians signed the consent forms on their behalf. The participants were assured of confidentiality and safety at all times. They were also reminded of the voluntary nature of the study which granted them the right to withdraw at any point. Data Collection. The method of data collection consisted of semistructured questionnaires, laboratory investigation, medical profiles, and ophthalmic examination. Every consenting patient was assigned a specific study code. A trained investigator interviewed and filled the questionnaires for all the participants. Information obtained from the questionnaires included age, gender, occupation, religion, marital status, level of education, and duration of infection from the time of diagnosis. The patient's HIV related medical information such as the World Health Organization (WHO) clinical stage of the disease, whether the participant was on ART or not, and duration of ART usage was recorded. Blood Sample Collection and Analysis . About 3 mL of venous blood was collected from each participant and HIV biomarkers CD4 counts and viral loads were determined. Two CD4 counts were obtained for this study: nadir CD4 counts (the lowest CD4 count ever recorded) and the current CD4 counts (CD4 counts at the time of the study). It was important to evaluate both the nadir and the current CD4 counts in this study to appreciate the effect of antiretroviral therapy on CD4 and to ascertain the stage at which some HIV related ocular disorders actually occurred. Ophthalmic Examination. Ophthalmic examination was conducted by experienced eye care personnel. Presenting Distance Visual Acuity (PDVA) measurements followed by slit lamp biomicroscopy and dilated funduscopy were performed on all participants. Pinhole acuity was performed to rule out refractive error as the cause of reduced vision. Dilated fundus examination was performed with 2.5% phenylephrine ophthalmic solution. Two drops of the phenylephrine were administered at an interval of 5 minutes followed by one hour of waiting to ensure maximum papillary dilation. Journal of Ophthalmology 3 Ophthalmoscopy was then performed on each participant. Ophthalmic examination forms were correspondingly labeled for each participant. Categories of visual impairment (VI) were determined based on the International Classification of Diseases, where "low vision" is defined as presenting visual acuity < 6/18 in the better eye Statistical Analysis. The data collected were entered into SPSS for Windows, version 21.0.1. The analysis involved the use of frequency distribution tables. Chi-square ( 2 ) test was used to determine the associations between categorical variables. Fisher's exact test was used where counts were less than 5. Independent -test and analysis of variance (ANOVA) were performed to compare the mean values of HIV biomarkers (CD4 counts and viral loads) between participants who had HIV related visual disorders and those who did not. A value ≤ 0.05 was considered statistically significant. Results A total of 320 patients were examined within the period, out of whom 295 had complete medical data and were included in the analysis. They comprised 78 (26.4%) males and 217 (73.6%) females. Their ages ranged from 10 to 83 years with mean age of 45.3 years (SD: ±11.6). According to the WHO criteria on HIV classification, majority of the participants (162, 54.9%) were in clinical stage two, followed by stages three, one, and four that had 68 (23.1%), 62 (21%), and 3 (1%) participants, respectively. Two hundred and five (69.5%) of the participants were on antiretroviral therapy while the remaining 90 (30.5%) were not on therapy. The mean age of participants on ART was 45.9 (SD: ±11.64) years while those not on ART had a mean age of 43.8 (SD: ±11.46) years. There was no statistically significant difference between the mean ages of participants on ART and those without therapy ( = 1.4, = 0.14). The mean current CD4 count of participants on ART was lower (786.5 cells/mm 3 ) than of participants not on ART (863.8 cells/mm 3 ). This difference was, however, not significant ( = 1.3, = 0.20). Similarly, there was no significant difference between the mean viral load counts for participants on ART and those not on ART ( = 1.1, = 0.28). Majority of the participants (150, 50.8%) had normal vision of VA 6/6. One hundred and sixteen (39.3%) had mild visual impairment (VA 6/9-6/18). Twenty-nine (9.8%) of the participants had low vision (VA < 6/18) out of whom 19 (65.5%) were on antiretroviral therapy. Five (17.2%) of the 29 participants were in the first clinical stage of the disease whereas 19 (65.5%) and 5 (17.2%) were in stages two and three, respectively. Low vision occurrence was lower in the ART group (9.8%) than in the non-ART group (11.1%). However, there was no significant association between low vision and ART status ( 2 = 0.24, = 0.62). Out of the 295 participants who took part in the study, 17 (5.8%) had HIV related ocular disorders of whom three were bilateral cases (making 20 eyes in all). Of these 17 participants, 4 (23.5%) were males and the remaining 13 (76.5%) were females. There was no significant association between manifestation of ocular disorders and sociodemographic factors such as gender ( = 1.00), age ( = 0.60), occupation ( = 0.38), and duration of infection from the time of diagnosis ( = 0.81). There was also no significant difference between the mean ages of patients who manifested ocular disorders and those who did not ( = 0.2, = 0.80). The most prevalent HIV related ocular disorder in this study was retinal microvasculopathy (10, 58.8%). The mean CD4 count for participants with this disorder was 142 cells/mm 3 with a mean viral load of 20,308 copies/mL. Herpes zoster ophthalmicus and Toxoplasma retinochoroiditis each accounted for 2 (11.8%) of the ocular disorders found. Participants who had HZO recorded a mean CD4 count of 269 cells/mm 3 and mean viral load of 38,090 copies/mL. Cytomegalovirus retinitis was responsible for only 1 (5.9%) case and it occurred in a participant with a CD4 count of 136 cells/mm 3 and the highest viral load count of 1,474,676 copies/mL. Neuroophthalmic disorders found were Bell's (hemifacial) palsy and optic neuritis, each accounting for (1, 5.9%) of the cases. Participants who had HIV related ocular disorders had significantly lower mean values of nadir CD4 counts (172 cells/mm 3 ) when compared to those who did not have ocular disorders (309 cells/mm 3 ) ( = 0.012). This mean CD4 count (172 cells/mm 3 ) indicates that the patients who manifested HIV related ocular disorders had severe immune suppression (i.e., CD4 < 250 cells/mm 3 ). Also, patients who manifested HIV related ocular disorders recorded significantly higher mean values of viral load copies as compared to their counterparts who did not manifest ocular disorders ( = 0.006). However, no significant association was found between ocular disorders and current CD4 counts ( = 0.10). Non-HIV related ocular conditions such as nonneurological blepharoptosis, pingueculae, pterygia, conjunctivitis, cataract, and glaucoma suspects were also found in the study population. Majority (11, 64.7%) of the participants who had 4 Journal of Ophthalmology HIV related ocular disorders were at stage two of the disease while 4 and 2 were at stages one and three, respectively. There was, however, no association between ocular manifestation and clinical stage of the disease ( 2 = 1.213, = 0.724). Again, no association was found between ART usage and ocular manifestation ( 2 = 0.110, = 1.000). Discussion Previous studies have always considered the associations between HIV related ocular manifestations and CD4 counts but not viral loads. The current study sought to evaluate the associations between presenting ocular disorders and CD4 counts/viral load copies in HIV positive patients attending the Cape Coast Teaching Hospital, Ghana. The 5.8% prevalence of HIV related ocular disorders in the present study was lower than in a recently published study from the Ashanti region of Ghana where the authors reported ocular complications in 48% The finding of 9.8% low vision in this study was higher than the 3.1% reported by Abokyi et al. [20] also in the Cape Coast Metropolis in Ghana. HIV retinal microvasculopathy being the most common HIV related ocular manifestation is consistent with the recent report from the Ashanti region, Ghana Herpes zoster ophthalmicus as the second most common ocular disorder was comparable with reported cases from Nigeria and Cameroon The finding on CMV retinitis is consistent with that in Ethiopia Conclusion Consistent with other findings, our study suggests that ocular manifestations in HIV patients are heightened by reduced CD4 counts and corresponding higher viral load copies. Particularly, CMV retinitis was associated with extremely high viral load copies though it was very rare. Ethical Approval Ethical clearance with certificate ID UCCIRB/CHAS/2015/ 090 was obtained from the Institutional Review Board of the University of Cape Coast. Consent Participants and guardians provided informed consent by thumbprinting or signatures after freely agreeing to participate. Competing Interests The authors declare that they have no competing interests. Authors' Contributions Emmanuel Kwasi Abu, Samuel Abokyi, Richard Kobina Dadzie Ephraim, and Daniel Afedo conceived the study idea and participated in its design and data analysis and in the manuscript preparation. Emmanuel Kwasi Abu, Samuel Abokyi, Dorcas Obiri-Yeboah, Daniel Afedo, and Samuel Bert Boadi-Kusi participated in the clinical examination of patients and in the data analysis and were also involved in reviewing the manuscript. Richard Kobina Dadzie Ephraim and Lawrence Duah Agyeman conducted the laboratory analysis of the samples. All authors read and approved the final manuscript

Body condition score, weight variation and reproductive performance of beef cows in rangelands from the Pantanal region

Objetivou-se avaliar a influência do escore de condição corporal (ECC) sobre a eficiência reprodutiva de vacas de cria nos períodos pré e pós-parto e a probabilidade de parição, usando o escore de condição corporal e a variação ponderal no período crítico do ciclo reprodutivo. Utilizaram-se 248 vacas multíparas mantidas em pastagens nativas distribuídas em quatro estratégias de suplementação: mistura mineral (controle); suplemento farelado; suplemento líquido; suplemento líquido para vacas e bezerros. As avaliações de peso e ECC, na escala de 1 a 9, foram realizadas no período crítico: em agosto (período pré-parto, 60-90 dias antes da parição) e em janeiro (período pós-parto e reprodutivo) durante quatro anos consecutivos. Para a análise dos anos consecutivos de reprodução, criou-se um escore de reprodução, ou seja, somou-se o número de parições de cada vaca durante os quatro anos pecuários avaliados. O escore de condição corporal nos períodos pré e pós-parto e a idade da vaca influenciaram o escore de reprodução. Portanto, para avaliação da probabilidade de parição, foram utilizadas todas as vacas, classificadas em paridas e vazias. Utilizando equações de estimação generalizadas (EEG), foi modelada a probabilidade de as matrizes serem classificadas como paridas considerando variáveis exploratórias ao longo do tempo. Para se obter probabilidade de parição superior a 80%, as vacas devem possuir escore de aproximadamente 5,5 no período pré-parto. Aproximadamente 60% das vacas paridas mantiveram ou ganharam peso no período crítico do ano, o que levou a maior probabilidade de reconcepção, similar ao observado para as vacas vazias, porém com probabilidade menor de parição. O período pré-parto é o melhor para estimar a probabilidade de parição das vacas por meio da avaliação do escore corporal. A seleção de vacas adaptadas às condições bioclimáticas do Pantanal aumenta a probabilidade de produção de um bezerro por vaca por ano. _________________________________________________________________________________ ABSTRACTThe aim of this study was to evaluate the influence of body condition score (BCS) on reproductive performance of beef cows before and after calving and to evaluate the calving probability using body condition score and weight variation during critical periods of the cow reproductive cycle. From 2001 to 2005, the body condition score was recorded in 248 multiparous cows raised in native pastures, submitted to different supplementation treatments (mineral mixture only - control; dry supplement; liquid supplement and liquid supplement for cow and calves). Weighing and body condition evaluation were made on a 1-9 point scale in August (prepartum period, 60-90 days before parturition) and January (postpartum and reproductive period). A reproduction score was created in function of the body scores in four consecutive years. Except for the treatment, the other factors (body condition score in the prepartum and postpartum periods and cow age) influenced the reproduction score. Thus, the calving probabilities were estimated for all cows. Generalized estimating equations (GEE) were used to evaluate the calving probability in function of the exploratory variables over time. Calving probability higher than 80% was obtained when cows scored 5,5 before calving. In relation to weight, the results showed that about 60% of calving cows maintained or gained weight in the postpartum period, leading to increase in the rebreeding probability. Similar situation occurred with single cows; however, the calving probability was lower. These results indicate that the calving probability using BCS is better estimated before calving. Furthermore, it indicates the presence of cows more adapted to the Pantanal climatic and feeding conditions than others

Integrated asset management framework: using risk-based decision-support systems to manage ancillary highway assets

Risk assessment is an essential part of an effective transportation asset management program. The 2012 surface transportation bill, Moving Ahead for Progress in the 21st Century, requires state departments of transportation (DOTs) to establish risk- and performance-based asset management programs for the National Highway System. While the bill’s provisions include requirements only for pavement and bridge assets, they also recommend that DOTs consider other ancillary highway assets such as culverts and earth retaining structures, and hazards such as rockfalls and landslides. This research introduces an integrated risk framework with supporting algorithms to provide for the integration of ancillary assets and hazards into existing transportation asset management systems, and facilitate budget planning and resource allocation. The framework, Highway Assets Risk Management Decision-Support System (HARM-DSS), adopts a system-of systems perspective in defining and evaluating performance, and analyzing and addressing risk. The algorithms are developed using multi-criteria decision analysis (MCDA) and risk analysis methods; value functions are applied to scale performance attributes, and additive weighting to integrate multiple risk criteria. The methodology is applied at the corridor-level to analyze three different case studies using data with notable variability from New York, Minnesota and Oregon. The cases demonstrate the process for developing descriptive and visual information on multi-asset/hazard corridors, with sparse to medium data, in order to identify corridors that are vulnerable to failure, as well as exhibit high risk of failure within a transportation network. The results demonstrate that HARM-DSS can be applied across competing corridors or alternatives to produce descriptive and intuitive results that decision makers can use in budget planning and resource allocation. This research extends the risk-based thinking on transportation asset management, by moving it from a silo-ed to an integrated analytical platform that considers multiple non-homogenous assets and hazards simultaneously. It identifies data deficiencies and offers recommendations on the requisite data collection on asset inventory and condition to improve objectivity in the analytical process and confidence in the analysis results. In addition, it offers recommendations on the appropriate use of expert knowledge in supplementing existing data deficiencies in the interim. This work is potentially useful to decision makers involved in distributing resources to preserve the reliability and resiliency of transportation systems, as well as meet the existing performance- and risk-based Federal mandates for transportation asset management.Ph.D

Mostow's lattices and cone metrics on the sphere

In his seminal paper of 1980, Mostow constructed a family of lattices in PU(2, 1), the holomorphic isometry group of complex hyperbolic 2-space. In this paper, we use a description of these lattices given by Thurston in terms of cone metrics on the sphere, which is equivalent to Deligne and Mostow’s description of them using monodromy of hypergeometric functions. We give an explicit fundamental domain for some of Mostow’s lattices, specifically those with large phase shift. Our approach follows Parker’s approach of describing Livné’s lattices in terms of cone metrics on the sphere. The content of this paper is based on Boadi’s PhD thesis