Assessment of Tax Compliance Procedures and Its Impact on Revenue Generation in Techiman Municipality

The study sought to determine the effect of tax compliance on revenue generation in the Bono East Region of Ghana. The research work was justified and significant because of the critical role of taxes in the accomplishment of GRA developmental goals and the satisfaction of the local people. This study was explanatory, employing quantitative methods of data collection. The study targeted employees of GRA-Techiman, GRA-Atebubu and GRA-Wenchi. A total sample size of 97 was chosen. Quota and simple random sampling were adopted in selecting the respondents. The regression analysis model was adopted as the model specification for this study. The study found that tax compliance was observed in Ghana Revenue Authority. However, not all components of the control principles were adequately followed. However, tax compliance principles had a positive and significant relationship with revenue generation. There was a positive relationship between tax monitoring and revenue generation, a positive relationship between information and communication and revenue generation, and tax control activities positively and significantly predicted revenue generation. Furthermore, there was a positive and significant relationship between tax risk assessment and revenue generation. It is recommended that activities such as customer complaint surveillance and feedback and audits performed periodically by internal auditors should be monitored and managed frequently. Keywords: Tax, Tax Compliance, Revenue Generation, Ghana Revenue Authority. DOI: 10.7176/RJFA/11-12-10 Publication date:June 30th 202

Quality Customer Service as a Competitive Advantage in the Telecommunication Industry in the Western Region of Ghana

The rise and fall of many organizations in Ghana in recent years calls for an evaluation of reasons given in many research works. The paper presents such evaluation of reasons presented in many literatures which are popular, linking it to organizations such as Telecommunication Companies which are struggling to survive competition in Ghana. Many writers have attributed the problems with different factors. After many years of looking in to the problem, the researchers have come out with their own conclusions which are regarded as the real issue. The paper analyses the evidence obtained from the survey of the customers. It seeks to explain why quality customer service plays a major role for the survival of many of the telecommunication companies drawing upon the evidence from the previous literatures. Based on the literature review and a pilot study, many customer requirements and features were identified and were used to determine the level of service quality. Thus, the closing chapter deals with the summary of the major findings, recommendations and conclusions. The eligibility criteria for the conclusion are the sample of those respondents of the telecommunication companies in the Western Region of Ghana. Keywords: Quality Customer Service, Competitive Advantage, Telecommunication Companies, Western Region, Ghana

The Impact of Whatsapp Messenger Usage on Students Performance in Tertiary Institutions in Ghana

The perceived high level of usage of social networking applications amongst students of tertiary institutions in Ghana is inevitable. However, little is understood from empirical viewpoint about the intensity, of usage of whatsapp messenger and its impact on the academic performance of students in tertiary institutions. This study seeks to empirically identify the impact of social network (whatsapp messenger) on the performance of tertiary students in Ghana from the perspective of the students.  To achieve this, 50 students from five tertiary institutions were interviewed and 500 questionnaires were administered to students from same institutions. The study revealed that, whatsapp instead of making communication easier and faster thereby enhancing effective flow of information and idea sharing among students, rather has impacted negatively on the performance of tertiary students in Ghana .The study among other things unveiled the following: whatsapp takes much of students study time , results in procrastination related problems, destroys students’ spellings and grammatical construction of sentences, leads to lack of concentration during lectures,   results in difficulty in balancing online activities (whatsapp) and academic preparation and  distracts students from completing their assignments and adhering to their private studies time table. Keywords: Whatsapp Messenger, Impact, Students Performance, Tertiary institutions, Ghana

Financial Sector Development and Economic Growth: The Case of Ghana (1980-2014)

This paper examined the relationship between Financial Sector Development and Economic Growth in Ghana using an annual time series data from 1980-2014. The paper investigated empirically the impact of financial sector development on economic growth in Ghana using the Granger Causality Test, the Johansen Cointegration and the Error Correction Modeling (ECM) techniques. The intent of the framework used was to find out whether there exists a long-run relationship between growth and finance. The paper concluded that there exist a positive long run relationship between economic growth and financial sector development with financial sector developments Granger causing economic growth in Ghana. An enabling environment and financial sector interventions such as low interest rate that will enhance transfer of credit to the private sector must be pursued to enhance the economic development of Ghana. Keywords: Financial Sector Development, Economic Growth, Financial System, Granger-Causality, Cointegration, Error Correction Modeling (ECM

Physical and Fuel Properties of Bambusa vulgaris of Different Age Groups and Their Effect on Producing Biofuel

Bamboo can be used to produce solid, gaseous, and liquid fuels, as well as to generate heat and biofuels for transport and electricity. The main objective of this study was to investigate the physical and fuel properties of Bambusa vulgaris in three ecological zones for their utilization potential for the production of biofuels. Thirty-six samples of Bambusa vulgaris culms from 3 ecological zones in Ghana were milled to powder to assess the physical and fuel properties. The physical properties; moisture content, high heating values, bulk density, density, and ash content were investigated. The fuel properties were based on ultimate analysis, carbon, hydrogen nitrogen, and oxygen. The mean moisture content (MC) for the green bamboo ranged from 68.8% (dead culm) to 148% (mature culm) and 168% (juvenile culm). The MC for dried samples ranged from 9.09 to 13.06%. The results showed that the % MC of the samples increased with decreasing values of high heating and ash content. The mean density of the matured bamboo culms varied from 616.84 to 641.68 kg·m–3 and dead bamboo culms from 609.01 to 632.72 kg·m–3. Marginal reduction in density was observed in dead bamboo culms across the three ecological zones as compared to the mature bamboo culms. This implies that when B. vulgaris overgrows, its density decreases. High heating values ranged from 16.12 to 18.14 MJ·kg–1. Bulk density determines the transportation and storage of biomass; it ranged from 0.12 to 0.52 g·m–3. The ash contents were within the threshold (≥3%) of European standard. The mean values for the ultimate analysis of carbon (48.46 to 53.31%), hydrogen (5.60 to 6.56%), nitrogen (0.58 to 0.61%), and oxygen (39.73 to 41.35) were higher. Fuel properties of Bambusa vulgaris are comparable to some wood types, lower to denser wood types, but higher than most of the herbaceous energy crops and agricultural residues. This means that Bambusa vulgaris may be a good feedstock for the production of bioenergy in terms of heat, charcoal, biogas, bio-power, and transportation fuel

An Alternative to the MVU Estimator to Estimate the Level of DC in AWGN

In statistics, Maximum Likelihood Estimation (MLE) is a method of estimating the parameters of a particular statistical model, finding parameter values that maximize probability, observations, and the parameters are specified. The MLE can be seen as a special case of maximum post-positive estimation (MAP), which includes a uniform preventive distribution of parameters, or as a variant of the MAP that ignores the above and is therefore unregulated. Now let's look at an alternative to the MVU estimator, which is desirable in situations where the minimum variance unbiased (MVU) estimator does not exist or cannot be found, even if it exists. This estimator, which relies on the principle of maximum likelihood, is primarily the common method for obtaining a practical estimator. It has the clear advantage of being a crank turning procedure, which allows you to implement it for complicated estimation problems. A clear advantage of MLE is that it can be found numerically for a given data-set. The safest way to find the MLE is to search the grid, as long as the space between the searches are small enough, we are sure to find the MLE. Keywords: Maximum Likelihood Estimation, minimum variance unbiased, Estimator, Probability Distribution Function. DOI: 10.7176/ISDE/11-3-05 Publication date: June 30th 202

Towards an AI to Win Ghana's National Science and Maths Quiz

Can an AI win Ghana's National Science and Maths Quiz (NSMQ)? That is the question we seek to answer in the NSMQ AI project, an open-source project that is building AI to compete live in the NSMQ and win. The NSMQ is an annual live science and mathematics competition for senior secondary school students in Ghana in which 3 teams of 2 students compete by answering questions across biology, chemistry, physics, and math in 5 rounds over 5 progressive stages until a winning team is crowned for that year. The NSMQ is an exciting live quiz competition with interesting technical challenges across speech-to-text, text-to-speech, question-answering, and human-computer interaction. In this ongoing work that began in January 2023, we give an overview of the project, describe each of the teams, progress made thus far, and the next steps toward our planned launch and debut of the AI in October for NSMQ 2023. An AI that conquers this grand challenge can have real-world impact on education such as enabling millions of students across Africa to have one-on-one learning support from this AI.Comment: 7 pages. Under review at Deep Learning Indaba and Black in AI Workshop @NeurIPS 202

Analyzing Variations in Size and Intensities in Land Use Dynamics for Sustainable Land Use Management: A Case of the Coastal Landscapes of South-Western Ghana

Land use/land cover change (LULCC) studies are gaining prominence among environmentalist and land use planners. This is due to the effects of LULCCs on natural ecosystems and livelihoods. In the coastal landscape of south-western Ghana, there exist knowledge gaps in the variations in size and intensities in LULCCs and the degree of change among land cover types in LULCC studies. Such studies are important for identifying periods of rapid land cover transitions and their implications on the landscape. Using change detection, intensity analysis and informal stakeholder conversations, the land use system dynamics of the study landscape was analyzed over a 34-year period to assess the variations in size and intensities in LULC transitions and its implications. The results showed a dynamic landscape driven primarily by rubber and settlement expansions. Rubber and settlement increased threefold (172.65%) and fourfold (449.93%) in the 34-year period mainly due to rubber outgrower scheme and onshore infrastructural developments, respectively. Gains in rubber and settlement targeted arable lands. The LULCC implies local food insecurity issues, declines in ecosystem services and compromised livelihoods, hence, the enforcement of the Land Use and Spatial Planning Act (2016) is recommended in land use planning in the coastal landscapes of south-western Ghana.German Academic Exchange Service (DAAD)Peer Reviewe

Possible Health Risk due to the Environmental Exposure of High Levels of Lead in Exhaust Soot of Automobiles in Parts of Accra, Ghana

Internal combustion engines produce soot as a result of incomplete gasoline and diesel combustion.  Leaded exhaust soot emitted into the atmosphere has serious health and environmental concerns. Lead has been outlawed as an automotive gasoline additive in most countries including Ghana because of its cumulative toxicity in humans especially children and damaging effect on catalytic converters in automobiles. Nevertheless, leaded fuels are apparently being produced, imported and used illegally in some countries as octane rating booster because of its profitability. Refined gasoline and diesel are imported into Ghana through bulk oil distribution firms. This preliminary study assessed the level of lead in automotive exhaust soot from randomly selected automobiles in parts of Accra. Exhaust soot samples obtained from ten diesel and ten gasoline automobiles were collected for analysis of its lead concentration using atomic absorption spectrophotometry. The results showed the presence of lead in 4(40%) and 10(100%) of the randomly selected diesel and gasoline vehicular exhaust soot respectively. The concentration of lead in the exhaust soot of diesel-powered automobiles ranged from 0.060mg/kg to 0.435mg/kg and that of the gasoline-powered vehicles recorded values ranging from 0.195mg/kg to 2.055mg/kg. With this rather high level of lead in the vehicular soot, it could be concluded that the exhaust soot can be a significant source of lead in the atmosphere in parts of Accra. Lead exposure is known to cause debilitating developmental and neurological effects in children and cardiovascular effects in adults. The high levels of lead in the exhaust soot may be attributed to the possibility of lead additives in the gasoline and diesel used by those automobiles. Regulators of the petroleum downstream industry such as the National Petroleum Authority must routinely test for lead in imported refined petroleum products and enforce the ban on the importation, sale and usage of the outlawed leaded fuel in Ghana. Further studies should be conducted on the levels of lead in air and blood lead levels in fuel dispensers, fuel tanker drivers and fuel loading workers of bulk oil distribution firms. Keywords: Lead, Exhaust, Soot, Gasoline, Automobil

Effect of Irradiation and Storage on the Physico-chemical Properties of Tomato (Solanum lycopersicon L.) Powder under Solar and Freeze-Dried Conditions in Ghana

A study was conducted to assess the effect of irradiation and storage on the physico-chemical properties of tomato (Solanum lycopersicon L.) powder under solar dried and freeze-dried conditions in Ghana.  Forty kilogrammes (40 kg) of tomato fruits were obtained for the study. The fruits were solar and freeze dried and tomato powder obtained from them. These were exposed to gamma radiation from 1-3 kGy, with 0 kGy as control. The parameters investigated in the study for the two-month period include; moisture content, total soluble solids, total titratable acidity, pH and colour.  The pH of the samples ranged from 4.02 to 6.18, moisture content from 12.55% to 23.47%, total titratable acidity from 0.11% to 0.99%, total soluble solids from 4.80% to 5.06%, L*(colour) from 32.71 to 36.97, a* (colour) from 6.69 to 22.02 and b*(colour) from 14.38 to 22.91. Gamma radiation did not affect moisture content of the samples, total soluble solids, total titratable acidity and pH (p>0.05). Gamma irradiation affected the colour of the samples significantly (p<0.05). Key words: irradiation, storage, moisture content, pH, total soluble solids, solar dried, freeze dried, Akoma, month