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                <text>Forensic accounting is a new trend that goes beyond normal audit approaches and procedures for fraud identification. The practice applies reliable principles and methods to obtain sufficient facts or data that provide basis for prosecution in the law court. Forensic accountants characteristically need adequate know-how and skills for investigation and proactive audit to control fraud. With globalization of the economy, fraudsters can be found in any organization. These criminals take advantage of loopholes such as suspicious financial statement, defective internal controls, and poor corporate governance. Hence, there is a great need for skilled forensic accountants to detect, prevent and expose the weak system. The professionals can exercise their mandate by reporting the obvious cases of fraud committed to a law court for prosecution.</text>
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                <text>Forging sustainable development must explicitly commit to gender issues in the management of enterprises in Africa. However, advancing both gender equality and creating sustainable pathways present pressing problems. This book chapter examines the need to address gender equality and sustainable development jointly and outlines the moral, ethical, and practical justifications. It was found that the sustainability issues in Africa include overusing and non-renewal of our natural resources (depletion of natural resources), environmental degradation, and high-income inequality. Gender inequality in Africa was found in work and industrialisation, demographics and procreation, agriculture and food production, water, sanitation, and energy, among others. The main drivers of gender inequality in Africa were revealed as unequal access to social protection, and economic, and legal power. Other factors that were …</text>
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                <text>Purpose&#13;
This paper investigates the moderated mediation roles of dynamic capabilities and self-initiated AI learning between job crafting and entrepreneurial innovativeness among owner-managers of family craft businesses in Ghana.&#13;
Design/methodology/approach&#13;
A convenience sampling technique was used in the selection of 498 family craft business owner-managers in Ghana. The paper deployed regression analysis to examine the hypothesized paths.&#13;
Findings&#13;
Using hierarchical regression, job crafting was found to have a positive effect on entrepreneurs’ innovativeness. Further, dynamic capabilities moderate the mediated link between self-initiated AI learning and entrepreneurial innovativeness.&#13;
Research limitations/implications&#13;
The current study assesses self-initiated learning for work adjustment from a cross-sectional design perspective. Though, this research design is effective in the assessment of …</text>
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                <text>Financial Performance of Private Pension Funds in Ghana: The Effect of Risk Management</text>
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                <text>Purpose&#13;
In Ghana, recently the financial performance of the private pension schemes has gone up tremendously. The purpose of this study is to investigate how risk management methods influence the financial performance of private pension schemes.&#13;
Design/Methodology/Approach&#13;
The study randomly selected, 450 private pension managers that have existed for at least five years. Financial reports from these schemes were used to analyse key financial indicators, which include the return on assets (ROA) profitability ratio, the company’s size, net investment income, and contribution to the total fund ratio. The research investigation looks at how approaches to risk management affect these pension funds’ financial performance by employing a hierarchical multiple regression model.&#13;
Findings&#13;
The results demonstrated a strong correlation between firm size, net investment income, contribution to total funds, and the financial performance of private pension funds. From the hierarchical multiple regression model, specific risk management practices, such as those related to stakeholders involved in policy formulation, the risk management framework, response strategies mitigation and enhancement, and internal controls, were identified as significant contributors to the financial performance of pension funds.&#13;
Practical Implications&#13;
The study suggests that the National Pensions Regulatory Authority (NPRA) should adjust investment guidelines based on these insights, empowering pension fund managers to implement effective risk management practices.&#13;
Originality/Value&#13;
Research on risk management has predominantly been in the banking sector …</text>
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                <text>Digital learning space experience and learner continuous use in institutions of higher learning: a moderated-mediation model</text>
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                <text>Charity Osei Stewart Selase Hevi,Clemence Dupey Agbenorxevi,Ebenezer Malcalm,Nicodemus Osei Owusu,Gladys Nkrumah</text>
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                <text>Purpose – This paper investigates the moderating-mediation roles of synchronous and asynchronous&#13;
learning, as well as virtual self-efficacy between digital learning space experience and continuous use among&#13;
learners in Ghanaian institutions of higher learning.&#13;
Design/methodology/approach – A convenience sampling technique was used in the selection of 604&#13;
students who answered questions on digital learning space experience, synchronous and asynchronous&#13;
learning, virtual self-efficacy and learner continuous use within the Greater Accra Region of Ghana. The study&#13;
employed regression analysis to measure the hypothesized paths.&#13;
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experience and learner continuous use, but the mediating effect of synchronous learning between digital&#13;
learning space experience and learner continuous use was not significant. Further, virtual self-efficacy&#13;
significantly moderates the mediated relationship between asynchronous learning and learner continuous use,&#13;
but the moderated mediated role of synchronous learning was not established in the study.&#13;
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                <text>In Africa, thechannels of communication are underdeveloped or inappropriate due to numerous factors. After independence from colonial rule, the lack of an adequate telecommunication infrastructure impeded nationaldevelopment in many African states. Untilthe 1980s, the principal means of communication were still newspapers, books, telephone, radio, and television. However, with thedevelopment of advanced technology, such as satellite and fiber optic networks, advances in the computer industry and the advent of theInternet, new forms of communication media are creating opportunities for African countries to develop their modern telecommunication infrastructure. This paper outlinesthe prospects for fiber optic technology in Africa. The paper defines fiber optic technology, how fiber optic networks function, and explains how different this technology is from other communication infrastructures. The researched …</text>
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                <text>Intellectual capital development; a pre-requisite for leaders’ heuristics in times of uncertainties</text>
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The findings show that intellectual capital development positively predicts innovation capability among SMEs. Further, it was revealed that managerial heuristics are predominant among retailing firms than firms within the hospitality industry.&#13;
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Emerald Publishing Limited</text>
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                <text>Exploration of endogenous constraints leading to failure of micro small and medium enterprises (MSMEs) in developing countries (a case study of Mallam, Greater Accra Region of …</text>
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                <text>Emmanuel Kwabla Ocloo, Ebenezer Malcalm, G Deva Kumar</text>
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                <text>Micro Small and Medium Enterprises (MSMEs) are considered the most enterprises that create jobs in the country when running consistently and very well leading to the achievement of high Gross Domestic Product (GDP) reflecting in the macro economy. However, this inheritance and dreams of MSMEs are not realized due to some endogenous (internal) metrics or factors. The study seeks to investigate the underlying internal factors leading to failure of selected MSMEs in Mallam in Greater Accra Region of Ghana. However, the entire population targeted for this research was 85 while 70 respondents were randomly drawn out of the total population. The 70 selected respondents assisted in proper flow of information required for the success of the research.The research has employed descriptive research design since it portrays accurate responses from owners that are targeted, MSMEs’ managers in the targeted …</text>
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                <text>IEEE</text>
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                <text>Food Advertising and Childhood Obesity</text>
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                <text>This book explores the ways in which the environmental factor of advertising can influence children’s food choice and health status, and how it contributes to the significant public health issue of childhood obesity.&#13;
&#13;
Food Advertising and Childhood Obesity seeks to gain a better understanding of children’s food choice based on children’s exposure to different advertising by analyzing food type, brand mascot physique, health messages, and media. The book begins by reviewing the ways in which children become consumers and the role of advertising in this process. It then explores a range of advertising variables in children’s food choice and consumption. This includes theoretical and practical discussion of foods and brand mascots, health messages embodied in food advertising, and comparisons of the effects of different advertising based on entertainment level, such as using new media to present ‘advergames’ supported by television advertising. Each chapter is supported with relevant theories and a research summary is presented on each topic for clarification. The book also introduces some ways of constructive working with children and concludes with a chapter dedicated to market research and children.&#13;
&#13;
Written for students and practitioners of marketing, market research, and advertising, especially within the global food industry, this book offers readers a new approach to understanding child food choice and consumption that will inform effective corporate social responsibility strategies to address this issue.&#13;
&#13;
&#13;
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