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                <text>The reason why businesses devote a lot of attention to the concept and practice of value creation is that it is at the core of its survival and later prosperity. To this end from the very first day that the company starts its operations or service, it begins to take action and strategy that will allow it to measure the ever changing desires and expectation of its different stakeholders and then position itself strategically to reach each of them in the exact manner that it is expected. The existing literature is replete with conflicting studies on the ranking of stakeholders in an organization. While some studies perceive shareholders as preeminent stakeholders, others consider the role of customers, employees and management team members as the most important. Yet emerging theories and concepts of stakeholder theory suggest a complementary role hence the nullification of a ranked stakeholder ladder. This paper reviews the underlining theories and arguments in this highly contested area of business development.</text>
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                <text>Credit risk is the risk that a financial institution will incur losses because the financial position of a borrower has deteriorated to the point that the value of an asset (including off-balance-sheet assets) is reduced or extinguished. The purpose of this work is to expatiate strategies to mitigate challenges resulting from unpaid loans, which could be used further in understanding the components of credit risk management (CRM) system of commercial banks (CBs) in a less developed economy. This was accomplished through the use of both primary (interviews) and secondary (various relevant documents) information from CBs and key management officials dealing with credit management. The investigation proved that credit risk can be managed and minimized when formidable strategic approaches are implemented and adhered to. This implies that the strategy operated by a bank is an important consideration for a CRM system to be successful. Ghana, a less developed economy, provides an excellent case for studying how CBs operating in economies with less developed financial sector manage their credit risk.</text>
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                <text>This paper seeks to investigate the relationship between deposit mobilization, credit risk and profitability of Ghanaian banks from 2002 to 2011. Secondary data were obtained from financial statements of 17 Ghanaian banks who have operated consistently within the study period. Panel regression analysis is used in the estimation of a function relating to the return on assets (ROA) to measures of credit risk and deposit mobilization as well a few control variables. The results reveal a significantly positive relationship between credit risk, deposit mobilization, growth in interest income, capital adequacy ratio and profitability of Ghanaian banks. However, a significantly negative relationship between year-on-year inflation and ROA was found. With regard to the relationship between bank size and profitability, the results found no significant association between the two. The research suggests that profitable banks in Ghana depend more on bank deposits as one of their main financing options. In the Ghanaian case, a high proportion (64.33%) of total liabilities is represented by bank deposits; attesting to the fact that Ghanaian banks largely depend on deposits for financing their operations. The study recommends that banks should implement effective strategies to mobilize more deposits from both the formal an informal sectors of the economy. They should also invest heavily in credit risk management. Both strategies will enhance their profitability.</text>
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                <text>Crime Combat in Developing Economies: The Dilemmas of the Ghana Police Service</text>
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                <text>Awaisu Imurana Braimah, Cletus Kwaku Mbowura</text>
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                <text>This paper examines crime prevention in Developing Economies in Africa with special focus on Ghana and the Ghana Police Service. By and large, the Ghana Police Service has been in the news for wrong reasons partly as a result of several researched outcomes and public perceptions that tagged it as an institution riddled with corruption, extortion and embroiled in politics of patronage and clientelism with governments. This image of the Ghana Police Service has had negative repercussions on public understanding of its professionalism and the institutionalization of policing in communities in Ghana. In spite of these perceptions and bastardizations, public confidence in the police in combating armed robbery and preventing crime in general in Ghana has not completely waned. Indeed, records of the successes of the police in combating crime in Ghana abound and public memory of them continues to reverberate in some circles. This paper argues that the Ghana Police Service has been unnecessarily ‘framed’in a negative limelight to the extent that its performance in crime prevention and protection of lives and properties has been glossed over.</text>
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                <text>Crime Predictive Model in Cybercrime Based On Social &#13;
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(Case Study of Bank) &#13;
&#13;
  &#13;
 &#13;
 &#13;
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                <text>If financial institutions cannot detect incidents effectively, it cannot succeed to responding to incidents. This implies that the detection of incidents, is the most important aspect of incident response. A stochastic process with a first order dependence in discrete state and time is described as Markov chain, in the same way, Bayesian theory is a mathematical framework for reasoning and performing inference using probability. These two theories were used to predict cybercrime occurrence using centralized system in form of a model for Management Information Systems (MIS). The advancement of technology in banking has made banking business processes very convenient, but as the technology advances, cybercrimes of different nature emerges and equally at its peak. In as much as there are different measures already in place to combat these crimes, there still lies so many vulnerabilities which cannot be evitable in any information systems, especially the financial institutions, in other words prediction theory which tends to detect and predict any event can be used to combat this cybercrime activities.&#13;
The theory which was introduced by Markov in 1907 has been applied in many predictive models and at such has been able to describe various phenomena of the real world. In this research study, the application of Markov theory and Markov chain offered ideal conditions for determination of the next target of crime. Similarly, Bayesian inference also analysed the nature of cybercrime and the probability of its occurrence, moreover, it has been recommended that different factors which could possibly cause cybercrime like vulnerabilities of information system, should also be predicted using both theories.&#13;
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Ghana Technology University College&#13;
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                <text>Dr. Kester Quist-Aphetsi </text>
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                <text>James W. Osterburg, Richard H. Ward</text>
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                <text>Fraud Auditing and Forensic Accounting</text>
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