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                <text>EFFECT OF AUDIT ROTATION ON AUDIT QUALITY OF NON-FINANCIAL FIRMS: THE ROLE OF AUDIT COMMITTEES</text>
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                <text>R. Amponsah, E., Quarshie, F., Afriyie, S., Appiagyei, G., Akomeah, M., Asare, J., &amp; Amponsah</text>
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                <text>Academy of Accounting and Financial Studies Journal&#13;
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                <text>Effect of Blanching and Frying on Textural Profile and Appearance of Yam (Dioscorea rotundata) French Fries</text>
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                <text>Seth Graham‐Acquaah, George S Ayernor, B Bediako‐Amoa, FS Saalia, Emmanuel Ohene Afoakwa, L Abbey</text>
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                <text>Response surface methodology was employed to characterize the effects of blanching temperature, blanching time and final frying time on texture and appearance of fried yam chips produced from two cultivars of white yam (Dioscorea rotundata). Fifteen treatment combinations were derived from Box–Behnken design (k = 3) and run. Analysis of variance and multiple linear regression analyses were conducted to determine the effects of factors on the texture and color indices and to fit models for predicting the response variables. There were differences in the effects of the same set of factor combinations on textural attributes (hardness, fracturability, cohesiveness, gumminess and chewiness) and color (L, a, b) indices of the two cultivars used. Blanching temperature and frying time had a greater impact on texture and appearance of fried chips than blanching time. Adequately fitted models were derived for …</text>
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                <text>Effect of Chinese foreign direct investment on economic growth in Africa</text>
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                <text>Purpose&#13;
This study aims to examine the quantitative effect and direction of Chinese Foreign Direct Investment (FDI) on economic growth in Africa using a sample of 20 African countries from 2003 to 2012 with data obtained from United Nations Conference on Trade and Development and the World Bank.&#13;
Design/methodology/approach&#13;
The study used panel least squares regression, specifically fixed effect model to examine the quantitative effect of Chinese FDI on economic growth in Africa. The study also used Granger causality test to examine whether a causal relationship exists between economic growth and China’s FDI in Africa.&#13;
Findings&#13;
The study finds that a 1 per cent increase in China’s FDI stock in Africa significantly increases Africa’s gross domestic product (GDP) growth by 0.607 per cent, all things being equal. Furthermore, the study finds that a causal link exists between GDP growth in Africa and China’s …</text>
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                <text>Effect of cowpea fortification on the quality characteristics of plantain-based Ghanaian traditional foods</text>
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                <text>EO SAKYI-DAWSON, O Aduamah, SK Sefa-Dedeh, EO Afoakwa</text>
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                <text>Cowpea fortification has been used to effectively improve the protein content of some traditional foods. It is however important to find out the extent to which addition of cowpea affects the desirable quality characteristics of the nutritionally improved products. This study investigated the effect of cowpea fortification on the physico-chemical, functional and sensory qualities of two popular plantain-based traditional Ghanaian foods (unripe plantain fufu and fried ripe plantain-pancake-tatale). The plantain fufu flour was fortified with cowpea at concentrations of 0, 10 and 20%. For the tatale mix, cowpea was substituted for wheat flour at levels of 0, 10, 20% and 100%. Product proximate composition, physico-chemical and functional properties were determined using standard analytical procedures. The acceptability of key sensory quality characteristics (color, taste, flavor, and softness) was assessed using a consumer panel. The softness of tatale was measured with the TA. XT2 Texture analyzer. Cowpea fortification enhanced the nutritional quality of the plantain products. In the tatale mix, protein increased from 6.1% at 0% fortification to 13.8%(dry weight basis) at 100% fortification. Protein increased from 3.3% to 6.3% in fufu flour. At 20% fortification, ash, fat and fiber also increased to significant (p&lt; 0.05) levels for both products. Cowpea fortification reduced the water absorption capacity of both products. Swelling capacity at both 28 C and 70 C decreased with increasing cowpea concentration. Viscoamylograph indices indicated that cowpea fortification of fufu flour enhanced its viscosity characteristics. The cooked paste viscosity indices of the tatale mix …</text>
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                <text>Effect of Fermentation on the Chemical and Functional Properties of Nixtamalized Maize</text>
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                <text>Emmanuel Ohene Afoakwa, Philip Roger Aidoo</text>
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                <text>Spontaneous lactic acid fermentation is an important process in cereal processing. It is applied to develop and enhance taste and flavour, modify texture and improve the microbial safety of foods. When applied with nixtamalization to maize, it is expected to further improve the functionality, improve nutritional quality and provide an alternative maize-based ingredient. This study was carried out to determine the extent to which fermentation could influence the physico-chemical, functional and textural properties of nixtamalized maize. A 2 x 3 x 3 factorial experimental design with fermentation medium (water, coconut water), fermentation time (0, 24, 48 hours) and blends composition (0:100, 50:50, 100:0 steeped:nixtamalized maize) was performed. The blends were fermented for the specific times and analysed for pH, titratable acidity, water absorption, colour and texture. Traditional maize dough facilitated the …</text>
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                <text>Spontaneous lactic acid fermentation is an important process in cereal processing. It is applied to develop and enhance taste and flavour, modify texture and improve the microbial safety of foods. When applied to nixtamalized corn mixed with traditional steeped corn it is expected to further improve the functionality, improve nutritional quality and provide an alternative corn-based ingredient. The objective of this study was to investigate the chemical and functional properties of fermented blends of steeped and nixtamalized corn. A 3×5 factorial experimental design with fermentation time (0, 24, 48 h) and blends composition (0:100, 25:75, 50:50, 75:25, 100:0 steeped:nixtamalized corn) was performed. The blends were fermented for the specific times and analysed for pH, titratable acidity, water absorption, texture and viscosity. The pH of all the blends decreased with a corresponding increase in titratable acidity as …</text>
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                <text>Ama Boadi</text>
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                <text>The Ghanaian Banking industry has witnessed a revolution as a result of technological innovations that has affected structure and performance of financial institutions. The appearance of internet and telecommunication companies in Ghana present both opportunity and challenges for banks in Ghana. The test for the financial sector is how financial institutions will be able to develop products and services that will ensure their sustainability and liquidity in the global economy. This study examined the effect of financial innovation on bank liquidity between the periods 2007 to 2016. This work is a survey on ten (10) universal banks over a ten year period. The aim of the study is to provide a test for evidence of these variables by comparing the effect of financial innovation on bank liquidity and cost of deposit in Ghana. Using panel data and regression analysis, the study concluded that the various innovation in the banking sector have a positive impact on deposit mobilization and the liquidity of banks in Ghana. This indicates that innovation in the financial sector has improved the liquidity of banks to be able to grant more credit to individuals and businesses. The study also revealed that non-funded income of banks had increased due to the introduction of innovative products and services such as ATM, Mobile money, internet banking and branch networking.</text>
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                <text>The Ghanaian Banking industry has witnessed a revolution as a result of technological innovations that has affected structure and performance of financial institutions. The appearance of internet and telecommunication companies in Ghana present both opportunity and challenges for banks in Ghana. The test for the financial sector is how financial institutions will be able to develop products and services that will ensure their sustainability and liquidity in the global economy. This study examined the effect of financial innovation on bank liquidity between the periods 2007 to 2016. This work is a survey on ten (10) universal banks over a ten year period. The aim of the study is to provide a test for evidence of these variables by comparing the effect of financial innovation on bank liquidity and cost of deposit in Ghana. Using panel data and regression analysis, the study concluded that the various innovation in the banking sector have a positive impact on deposit mobilization and the liquidity of banks in Ghana. This indicates that innovation in the financial sector has improved the liquidity of banks to be able to grant more credit to individuals and businesses. The study also revealed that non-funded income of banks had increased due to the introduction of innovative products and services such as ATM, Mobile money, internet banking and branch networking.</text>
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