<?xml version="1.0" encoding="UTF-8"?>
<itemContainer xmlns="http://omeka.org/schemas/omeka-xml/v5" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://omeka.org/schemas/omeka-xml/v5 http://omeka.org/schemas/omeka-xml/v5/omeka-xml-5-0.xsd" uri="https://repository.gctu.edu.gh/items/browse?output=omeka-xml&amp;page=228&amp;sort_field=Dublin+Core%2CCreator" accessDate="2026-10-28T16:10:33+00:00">
  <miscellaneousContainer>
    <pagination>
      <pageNumber>228</pageNumber>
      <perPage>10</perPage>
      <totalResults>3144</totalResults>
    </pagination>
  </miscellaneousContainer>
  <item itemId="2245" public="1" featured="0">
    <fileContainer>
      <file fileId="2534">
        <src>https://repository.gctu.edu.gh/files/original/22bf8d40cec8e1e9109fd3e059cb0e96.pdf</src>
        <authentication>c0e6ba3f4fce49b9a6bfd6942edf0894</authentication>
      </file>
    </fileContainer>
    <collection collectionId="37">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="10216">
                  <text>Faculty of IT Business</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="13865">
                <text>Determinants of Leverage in Ghana: Evidence from listed Manufacturing and Trading Sector Companies</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="13866">
                <text>Peter Lawer Angmor</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="13867">
                <text>The paper examines the effect net profit, firm size, tangibility, firm growth and risk have on leverage of manufacturing and trading sector companies listed on the Ghana Stock Exchange during the period 2005 to 2014. The paper relied on published financial statements of the listed manufacturing and trading companies for the period. Using a panel regression model, the study found a significant negative relationship between firm size and leverage as well as growth and leverage. Profitability established a negative and insignificant relationship with leverage. An insignificant positive relationship was found between tangibility and leverage and an insignificant positive relationship was also found between risk and leverage. The study suggests listed manufacturing and trading companies should apply the pecking order theory in their capital structure decisions and favor internal source of funds for their financing needs.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="13868">
                <text>2016</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="13869">
                <text>https://scholar.google.com/citations?view_op=view_citation&amp;amp;hl=en&amp;amp;user=FZkijXgAAAAJ&amp;amp;citation_for_view=FZkijXgAAAAJ:u5HHmVD_uO8C</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="13870">
                <text>English</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
  <item itemId="2243" public="1" featured="0">
    <fileContainer>
      <file fileId="2535">
        <src>https://repository.gctu.edu.gh/files/original/ef116ed437b26d524f6ea17b407320a9.pdf</src>
        <authentication>09c24cbd5999deaa1c7b7d8f2c40ba49</authentication>
      </file>
    </fileContainer>
    <collection collectionId="37">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="10216">
                  <text>Faculty of IT Business</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="13851">
                <text>Exploring the Effect of Internal Auditors’ Function on Financial Performance of Universal Banks in Ghana</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="13852">
                <text>Peter Lawer Angmor, Musah Basig Diaboh</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="13853">
                <text>The function of internal auditing cannot simply be overemphasised; hence the need to explore the effect of internal auditors’ functions on the financial performance of Ghanaian universal banks. A quantitative approach design was used. SPSS and Amos software were used to analyse the data. With 200 respondents, factor loadings, reliability, and validity (CR, AVE, and alpha) tests were conducted. Discriminant validity and square root of Average Variance Extracted in the diagonal was also conducted. Finally, via structural equation modelling (SEM), three hypotheses were tested using indicators of t-test, probability values, and beta values to accept or fail to accept the relationships. Preliminary data was gathered by surveying ten Ghanaian universal banks regulated by the Bank of Ghana via survey questionnaires. Overall, there was a favorable and significant correlation between management support and the auditors' competence and independence. It was concluded that the study met the required goal by shedding light on the role of (IA) functions in the financial performance of the Ghanaian banking industry. Hence, auditors' independence, competence, and management support are critical functions of internal auditing for banks to improve their financial gains.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="13854">
                <text>ADRRI Journal (Multidisciplinary)</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="13855">
                <text>2022</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="13856">
                <text>https://scholar.google.com/citations?view_op=view_citation&amp;amp;hl=en&amp;amp;user=FZkijXgAAAAJ&amp;amp;citation_for_view=FZkijXgAAAAJ:W7OEmFMy1HYC</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="13857">
                <text>English</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
  <item itemId="1580" public="1" featured="0">
    <fileContainer>
      <file fileId="1622">
        <src>https://repository.gctu.edu.gh/files/original/d287d9e794ba065fd2ea32c4a8aec410.pdf</src>
        <authentication>50b01fa49983050bff8918baca59beb4</authentication>
      </file>
    </fileContainer>
    <collection collectionId="27">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="904">
                  <text>Faculty of Engineering</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="9464">
                <text>R Programming for Actuarial Science</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="9465">
                <text>Peter McQuire, Alfred Kume</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="9466">
                <text>Actuarial Science</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="9467">
                <text>Wiley</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="9468">
                <text>2023</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="9469">
                <text>PDF</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="9470">
                <text>English</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
  <item itemId="255" public="1" featured="0">
    <fileContainer>
      <file fileId="274">
        <src>https://repository.gctu.edu.gh/files/original/350f69ac69d02e0bd69d158c60544a59.pdf</src>
        <authentication>87b0cf88265b000be3765cf3948b8593</authentication>
      </file>
    </fileContainer>
    <collection collectionId="30">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="907">
                  <text>Graduate School</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="1384">
                <text>Methods of Environmental Impact Assessment&#13;
Third Edition</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="1385">
                <text>Peter Morris </text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="1386">
                <text> Routledge </text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="1387">
                <text> 2009 </text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
  <item itemId="346" public="1" featured="0">
    <fileContainer>
      <file fileId="376">
        <src>https://repository.gctu.edu.gh/files/original/e4eb1206f01f013647a0e27be7776fe6.pdf</src>
        <authentication>7210cb5866381a089b5f5021500c6957</authentication>
      </file>
    </fileContainer>
    <collection collectionId="30">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="907">
                  <text>Graduate School</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="1758">
                <text> Industrial and Process Furnaces.  Principles, Design and Operation </text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="1759">
                <text>Peter Mullinger </text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="1760">
                <text>Elsevier Ltd</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="1761">
                <text>2008</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
  <item itemId="2988" public="1" featured="0">
    <fileContainer>
      <file fileId="2303">
        <src>https://repository.gctu.edu.gh/files/original/63c1dccb44ec912b22252755a152f4ff.pdf</src>
        <authentication>14944dee5b54708c6ab52ba8c306fe29</authentication>
      </file>
    </fileContainer>
    <collection collectionId="28">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="905">
                  <text>Faculty of IT Business</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18743">
                <text>Management Accounting (Springer Texts in Business and Economics)</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18744">
                <text>Peter Schuster, Mareike Heinemann, Peter Cleary</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18745">
                <text>Accounting Management</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="18746">
                <text>Springer</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18747">
                <text>2021</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18748">
                <text>PDF</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18749">
                <text>English</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18750">
                <text>Text</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
  <item itemId="1501" public="1" featured="0">
    <fileContainer>
      <file fileId="1545">
        <src>https://repository.gctu.edu.gh/files/original/d35a25e9ae5d09c41499b5e5ff62340d.pdf</src>
        <authentication>8d96f59cf8431ffc221a4041f89dfffc</authentication>
      </file>
    </fileContainer>
    <collection collectionId="28">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="905">
                  <text>Faculty of IT Business</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="8881">
                <text>Three Pillars of Organization and Leadership in Disruptive Times Navigating Your Company Successfully Through the 21st Century Business World</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="8882">
                <text>Peter Wollmann ,Frank Kühn and Michael Kempf</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="8883">
                <text>HRM</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="8884">
                <text>Springer</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="8885">
                <text>2020</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="8886">
                <text>PDF</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="8887">
                <text>English</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
  <item itemId="2337" public="1" featured="0">
    <fileContainer>
      <file fileId="2504">
        <src>https://repository.gctu.edu.gh/files/original/a74b2a0d4bfbfb0d4f43cf4e1750b999.pdf</src>
        <authentication>b5c3136174a5263bcbf2e90cab654204</authentication>
      </file>
    </fileContainer>
    <collection collectionId="37">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="10216">
                  <text>Faculty of IT Business</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14454">
                <text>Recent advances in internal control: Soft control overcoming the limits of hard control</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14455">
                <text>Peter Yao Lartey, Isaac Gumah Akolgo, Santosh Rupa Jaladi, Selorm Ayeduvor, Stephen Owusu Afriyie</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14456">
                <text>Uncertainties and risks continue to pose a threat to governance and internal control, impeding public sector modernization and essential service delivery. Attempts to develop alternative strategies to meet desired results in highly bureaucratic institutional environments such as the public sector are intensifying because ideas and principles matter. This study advances informal" soft control" as a substitute for formal" hard control" in four dimensions:(a) creates a clear difference between" soft" and" hard" control;(b) designs key determinants of informal" soft" control;(c) limitations of formal" hard" control; and (d) a conceptual framework and hypotheses to support future empirical research and “operationalization” of the proposed constructs. Critical observations imply that the increasing cases of corporate malpractice and consequential non-alignments with best practises in recent times are sufficient evidence to suggest that formal control is incapable of mitigating financial crimes, irregularities, and preventing complex accounting scandals classified as white-collar fraud. The causes of these control failures are attributed to overreliance on" hard control" which primarily works with sanctions and the neglect of informal control mechanisms" soft controls". This condition has limited the ability of auditors to uncover systematic failures of controls that are process-specific, resulting in a partial and incomplete evaluation of internal controls. The study assumed a theoretical approach due to the lack of existing empirical research on “soft control”. However, this observations form a solid theoretical foundation for further discussions. We argue that" tone at the top," …</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14457">
                <text>2023</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="14458">
                <text>https://scholar.google.com/citations?view_op=view_citation&amp;amp;hl=en&amp;amp;user=TbSlw38AAAAJ&amp;amp;citation_for_view=TbSlw38AAAAJ:YOwf2qJgpHMC</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14459">
                <text>English</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
  <item itemId="2335" public="1" featured="0">
    <collection collectionId="37">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="10216">
                  <text>Faculty of IT Business</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14441">
                <text>Importance of organizational tacit knowledge: Barriers to knowledge sharing</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14442">
                <text>Peter Yao Lartey, Junguo Shi, Rupa Jaladi Santosh, Stephen Owusu Afriyie, Isaac Akolgo Gumah, Mansuur Husein, Fatoumata Binta Maci Bah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14443">
                <text>This chapter incorporates the relevance of tacit knowledge and highlights some major barriers to knowledge sharing. Knowledge transfer is action through which; information, skills, expertise and experience is exchanged among people in an organization and it is a valuable and tangible asset for creating sustainability, performance and competitive advantage. From what is currently known, knowledge sharing activities occur generally with the support of knowledge systems designed by the board and knowledge managers. It is suggested that technology is one of the tools that support knowledge sharing, though other factors exist, such as organizational culture, trust, leadership and management philosophy, incentives and internal control systems. In this study, the researchers explore possible knowledge sharing opportunities and associated barriers, starting from top management to employees. The main purpose of this chapter is to look at how tacit knowledge affects organizational success. The chapter also covers ways to promote knowledge transfer in order to improve organizational performance and innovation. The discussion elaborated on the significance of tacit knowledge in a way that previous literature does not. It is emphasized that, from a resource-based view, businesses gain competitive advantage when they value and retain their existing tacit knowledge, as explicit knowledge is already known to everyone. According to the study, important variables such as corporate culture, individual employees, technology, and organizational internal factors are potential hurdles that must be examined to minimize the impact on organizational …</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="14444">
                <text>ntechOpen</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14445">
                <text>2022</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="14446">
                <text>https://scholar.google.com/citations?view_op=view_citation&amp;amp;hl=en&amp;amp;user=TbSlw38AAAAJ&amp;amp;citation_for_view=TbSlw38AAAAJ:0EnyYjriUFMC</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14447">
                <text>English</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
  <item itemId="2336" public="1" featured="0">
    <fileContainer>
      <file fileId="2505">
        <src>https://repository.gctu.edu.gh/files/original/7bf6b8e043d63ac3c5c4bcbe41cf4c30.pdf</src>
        <authentication>3c3e6a2ea155b117bff4482924a3a132</authentication>
      </file>
    </fileContainer>
    <collection collectionId="37">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="10216">
                  <text>Faculty of IT Business</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14448">
                <text>Corporate social responsibility factors, environment and corporate sustainability: Specific overview of India and China</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14449">
                <text>Peter Yao Lartey, Junguo Shi, Santosh Rupa Jaladi, Stephen Owusu Afriyie</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14450">
                <text>Corporate social responsibility represents the relationship between business and society. The significant benefits of being socially and environmentally responsible are the focus of this paper. This review emphasized the business oriented notion of Corporate Social Responsibility, where the idea is captured to justify existing arguments supportive of community and environmental programs. The review attempted to clarify major research questions:(1) why do businesses engage in society initiatives;(2) what inspires the decisions to support the society–a specific comparison highlighted between China and India. The study featured various CSR and sustainability regulations currently in force in different countries. In order to achieve the aim of the study, the review begun with overview of CSR based on well-established definitions and subsequently discussed the two major perspectives; the free market theory and CSR theory. This gave a clears explanation of why some businesses invest their resources to benefit the society while others are profit seeking. Finally, the paper sought to establish the integration of CSR with corporate sustainability. The findings suggest that, contemporary CSR programs are largely influenced by regulations and legal provisions across the world. And ideally, a firm’s CSR performance is influenced by internal and external factors which are captured in stakeholder theory and institutional theory. The findings, validate the ascension that the integration of CSR with corporate sustainability (CS) could produce a coherent platform to advance environmental sustainability.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14451">
                <text>2022</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="14452">
                <text>https://scholar.google.com/citations?view_op=view_citation&amp;amp;hl=en&amp;amp;user=TbSlw38AAAAJ&amp;amp;citation_for_view=TbSlw38AAAAJ:hqOjcs7Dif8C</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14453">
                <text>English</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
</itemContainer>
