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                <text>An Examination of the Effect of Internal Control Systems on Organisational Performance: A Case Study at Export Finance Company Limited.</text>
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                <text>The study examined the effect of internal control systems on operational performance of the Export Finance Company Ltd., both primary and secondary data was applied in the study. Primary data was obtained from 67 employees at the Export Finance Company Ltd. Secondary data was obtained from the EFC’s audited financial statements, spanning a five years period, 2013-2017. Data analysis procedures such as descriptive statistics applying percentages, charts and use of the relative importance index method as well as regression analysis was performed on the obtained data. The Statistical Package for Social Scientists (SPSS) software was used in the analysis.&#13;
The findings revealed that, Export Finance Company Ltd. has extensively used all the four components examined in this study. Segregation of duties (authorizing, processing, recording and reviewing) and clear authorization and approval procedures are the two most followed control activities at the Export Finance Company Ltd.&#13;
It also became apparent from the findings that, the recommendations made for the improvement of processes by the internal auditors as well as the weaknesses in the internal control systems that are addressed with the internal audit report are the two most significant internal audit benefits at the Export Finance Company Ltd. Regarding the reporting activities, the study found that the ability of respondents to communicate appropriately to their supervisors is the most imperative reporting activity at the Export Finance Company Ltd. The use of ICT has been tremendous in the organisation as the results revealed that their services are promoted through their website. The organisation also encourages e-procurement activities which led to an improved operational performance. The regression results shows that control activities, internal audit activities, reporting activities and ICT functions are key determinant of operational performance at Export Finance Company Ltd.</text>
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                <text>This paper presents the experiences and determinants of blended learning adoption among students in a higher education institution in Ghana. As students are increasingly being exposed to teaching and learning deliveries in which both traditional classroom and online methods are employed to deliver instructional content through blended learning (BL), the indications are that blended courses offer them convenience and flexibility that face to face delivery alone may not. However, while both classroom-based and fully online instruction are well understood, little is known about the students' BL experience. This paper uses the blended learning initiative at the Ghana Technology University College (GTUC) as a case study to investigate the perception of blended learning adoption among students. The population comprised of 57 students who participated in a BL course at the Faculty of Computing and Information …</text>
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                <text>An Exploratory Assessment of Indirect Tax Contribution by Oil and Gas Companies in Ghana &#13;
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                <text>In the context of this development, value added tax (VAT) and goods and services tax (GST) rates keep on increasing, the scope of taxes are also expanding at the same time. Governments have put in more effort to increase its revenues so as to reduce deficits, but without endangering the fragile of economic growth or the competitiveness of the local economy. Based on this concept, increasing indirect taxes is deemed to be more suitable, instead of increasing direct taxes like the corporate taxes. In the United States of America for instance, several of the states are extending their scope of their general taxes consumptions. Ghana was among a host of developing countries that experienced fiscal crises in the 1970s and 1980s. These fiscal imbalances led to undesirable impacts on domestic prices, interest rates and balance of payments. The fiscal imbalances also led to differing policy instruments for accelerating growth. There are a number of policy instruments that can be used to accelerate growth. The government of Ghana heavily rely on indirect taxes to boost revenues. For instance, the customs duties and the local excise tax illustrates a much higher percentage of overall tax revenue in the country. Due to the proliferation of the trade agreement and the increasing importance of the oil marketing companies in the country, the consumptions taxes like the VAT and the GST among the oil marketing companies represent a significant portion of government revenue. These challenges do not facilitate an effective tax collection within the sector, hence there is the need for an effective exploratory of indirect tax contribution by these oil and gas companies in Ghana. The researcher opted for the use of the tax payment sheet of these Oil marketing Company and Bulk Distribution Companies. This was however gathered from the Customs Division at the Tema Oil Refinery. The analysis revealed that the respondents were of the view that the tax system was robust in achieving yearly increase in government share of oil revenue, adequate in tax incentives packages necessary for the attraction of foreign direct investments, and sound in terms of international competitiveness. The finding on VAT with one period lag of one suggests some caution on the part of the government to identify all administrative loopholes for leakages to plug and to continue to maximize the contribution of VAT revenue to economic growth.</text>
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                <text>Mr. Michael Owusu Akomeah</text>
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                <text>Business to Business Electronic Commerce (B2B EC) adoption has been growing at a quicker pace in recent times and it has become one of the critical ways to help small and medium-sized enterprises to gain and sustain competitive advantage. A firm’s resource capabilities and endowments influence the different levels of B2B EC adoption that leads to competitive advantage gain and sustained in proportion to that level of adoption. The purpose of this research is to offer an exploratory analysis into the relationship between B2B EC adoption and competitive advantage. A survey of 315 responses was received from managers and owners of manufacturing SMEs in Ghana. A canonical correlation analysis is used to explore this relationship. The results support the view that there is a positive relationship between B2B EC adoption levels and competitive advantage.</text>
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                <text>Business to Business Electronic Commerce (B2B EC) adoption has been growing at a quicker pace in recent times and it has become one of the critical ways to help small and medium-sized enterprises to gain and sustain competitive advantage. A firm’s resource capabilities and endowments influence the different levels of B2B EC adoption that leads to competitive advantage gain and sustained in proportion to that level of adoption. The purpose of this research is to offer an exploratory analysis into the relationship between B2B EC adoption and competitive advantage. A survey of 315 responses was received from managers and owners of manufacturing SMEs in Ghana. A canonical correlation analysis is used to explore this relationship. The results support the view that there is a positive relationship between B2B EC adoption levels and competitive advantage.</text>
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                <text>Kwabena Agyenim-Boateng&#13;
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                <text>The importance of entrepreneurship globally, cannot be underestimated considering their critical role in the socio-economic development and growth of the world economy.&#13;
Entrepreneurs empower people through the creation of employment and wealth to liberate them from poverty, homelessness, and its associated challenges. While one group of entrepreneurs are expanding their territories opening new companies, the second group of entrepreneurs are battling collapsing businesses. This study intended to research the elements that constitute and contribute to the apparent success of the Successful Indigenous Entrepreneurs (SIEs). A qualitative phenomenological exploratory approach and purposive sampling technique were adopted for the study. Face-To-Face in-depth interviews were conducted to document the narratives and lived experiences of the participants. In the researchers’ quest to present a holistic report of the lived experiences of the Indigenous Successful Entrepreneurs, interviews and observation of the participants were corroborated and augmented with other documentary evidence from internet, print media, books, and pamphlets. A thematic analysis of the data was conducted using word Nvivo 11 pro.&#13;
The emerging themes were focusing on their business dreams, ploughing back profit into the business, starting from where they have work experience or know-how, having an entrepreneurial mindset, being a hard-working person, resilient, and above all being Godfearing. Studies about Indigenous Entrepreneurs are still at its infantile phases; further research is recommended to look at, comparing the critical success factors of indigenous entrepreneurs and their foreign counterparts operating in Ghana, focusing on the similarities and their differences. Insightful lessons from the life experiences present pictorial a harmony of the phenomenon.</text>
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                <text>The need for an effective network for business operation have been the driving force for most institutes globally. It is however noted that most networks face different levels of poor performance. An aspect is network congestion that hinders the smooth flow of data or information anticipated by users of a network. The ability to predict the quality of experience in our network performance to avoid congestion so as to render quality services to a client is very paramount. This paper investigates an innovative approach to analyze the performance of a network using an appropriate techniques. The methodology used a simulation tool IxChariot version 7.10 SP4 simulator for this study which allowed for the emulation of key performance metrics, such as throughput, packet loss, jitter, delay etc. within a hybrid network topology of 35 nodes. The congestion that occurred leading to packet loss during the test run was curtailed by …</text>
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