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The Government of Ghana spends approximately seventy percent of its annual budget on the procurement of goods, services, and public works. The Public Procurement Acts (Act 663, and Act, 914) were established to regulate public procurement activities and ensure transparency, accountability, and Value for Money (VFM) in the procurement processes. Contrariwise, the extent of misappropriations of public funds in Ghana by public officials has reached an all-time high. To address this concern, our paper is aimed to develop a model to explain the extent to which Internal Audit Effectiveness (IAE) drives VFM, and Sustainable Public Procurement (SPP). This paper is a cross-sectional survey-based study involving public agencies in Ghana. The population of the study comprised 72 District Assemblies across the Greater Accra and Ashanti regions. Stratified sampling technique has been used to randomly select 200 participants comprising internal auditors, procurement officers, accountants, and finance officers for the study. Smart-PLS software and the Structural Equation Modelling (SEM) approach have been used to analyze the survey data, and test the hypotheses of the study. The study has revealed that internal audit competency, internal audit independence, external auditors’ role, and top management support are the main determinants of IAE. Again, our mediation analysis has revealed that IAE drives both VFM and SPP. The results have further shown that an increase in VFM positively affects SPP. These results have implications for the reinforcement of internal audit agency regulations of 2003 (Act 658) and public procurement act 2003 (Act 663) and the amended Act 2016 (Act 914). Again, the results have extended exciting knowledge on the IAE by linking it up with SPP and VFM in a developing country context where such studies still remain fuzzy.

Introduction: Leaky gut has been linked to autoimmune disorders including lupus. We previously reported upregulation of anti-flagellin antibodies in the blood of lupus patients and lupus-prone mice, which led to our hypothesis that a leaky gut drives lupus through bacterial flagellin-mediated activation of toll-like receptor 5 (TLR5). Methods: We created MRL/lpr mice with global Tlr5 deletion through CRISPR/Cas9 and investigated lupus-like disease in these mice. Result: Contrary to our hypothesis that the deletion of Tlr5 would attenuate lupus, our results showed exacerbation of lupus with Tlr5 deficiency in female MRL/lpr mice. Remarkably higher levels of proteinuria were observed in Tlr5-/- MRL/lpr mice suggesting aggravated glomerulonephritis. Histopathological analysis confirmed this result, and Tlr5 deletion significantly increased the deposition of IgG and complement C3 in the glomeruli. In addition, Tlr5 deficiency significantly increased renal infiltration of Th17 and activated cDC1 cells. Splenomegaly and lymphadenopathy were also aggravated in Tlr5-/- MRL/lpr mice suggesting impact on lymphoproliferation. In the spleen, significant decreased frequencies of regulatory lymphocytes and increased germinal centers were observed with Tlr5 deletion. Notably, Tlr5 deficiency did not change host metabolism or the existing leaky gut; however, it significantly reshaped the fecal microbiota. Conclusion: Global deletion of Tlr5 exacerbates lupus-like disease in MRL/lpr mice. Future studies will elucidate the underlying mechanisms by which Tlr5 deficiency modulates host-microbiota interactions to exacerbate lupus. [ABSTRACT FROM AUTHOR]

In view of the United Nations' Sustainable Development Goals on clean and responsible energy consumption, climate change mitigation, and sustainable economic growth (UN-SDGs-7, 11–13), this study examines institutional quality (IQ)–carbon emissions nexus in the framework of the Environmental Kuznets Curve (EKC) hypothesis. Six dimensions of IQ from the World Governance Indicators (WGIs) were used while focusing on Sub-Saharan African (SSA) countries between 1996 and 2019. After controlling for growth, energy use, and industrialization levels, the empirical results validated the EKC hypothesis for the SSA as a unit increase in economic growth initially worsens the environment while further economic expansion eventually improves the environment. However, mixed results were obtained on the effects of IQ indicators. CO2 emissions are only substantially reduced by corruption control, regulatory quality, and the rule of law among other IQ measures. Furthermore, the causality analysis showed a unidirectional causality between growth and environmentally detrimental energy consumption levels coupled with a two-way emission-population growth causality flow as well as a two-way emissions—IQ causality channel. While economic growth, energy use, and industrialization levels undermine environmental sustainability in the SSA region via increased carbon emissions, the overall findings signal the moderating roles of IQ. Hence, the strengthening of institutions is recommended for environmental sustainability enhancement in the SSA region. [ABSTRACT FROM AUTHOR]

The concerns about institutional weakness in Sub-Saharan Africa (SSA) are central to the discussion on environmental degradation in the region. This study employs a robust dynamic panel data estimator to explore the relationships between institutions, governance, and environmental quality, focusing on the ecological footprint of 25 SSA nations from 1990 to 2020. The results reveal the threshold effects of the interaction between institutions and governance, following an inverted U-shape pattern. This suggests that beyond a certain ecological footprint, increased interaction between institutions and governance leads to a decrease in ecological footprint. Additionally, high institutional quality (IQ) is associated with a lower environmental impact, while improved governance contributes to mitigating the decline in institutional performance. The panel causality tests among the variables and control components indicate a one-way causal relationship from ecological footprint to governance, infrastructural development, and energy use. Conversely, a feedback causal relationship exists between IQ, industrialization, and ecological footprints. Policymakers should prioritize investments in energy consumption that align with environmental quality, ensuring efficient use of energy budgets through coordinated planning, execution, and transfer of sound energy practices to prevent duplication of efforts. [ABSTRACT FROM AUTHOR]

The youth cannot be ignored in view of the vital roles they play in the socio-economic development of nations around the globe. Entrepreneurship education has been identified as one of the most innovative ways of arresting graduate unemployment around the globe. Youth unemployment has been on the increase in recent times partly due to traditional courses the youth pursue in most tertiary institutions in Ghana which have less linkage to the world of work. Youth unemployment policy features prominently on the national agenda of most developing countries, including Ghana. Consequently, many graduates rely on the government to provide them jobs after school. It is against this backdrop that entrepreneurship education has been introduced in most tertiary institutions in Ghana to equip students with the much needed innovations and entrepreneurial skills to set up businesses as a way of relieving the government from the provision of jobs to the throng of unemployed graduates. This paper evaluates the entrepreneurship education in the Polytechnics in Ghana and how it is structured to meet the aspiration of the students. The paper also investigates students' attitude towards the study of entrepreneurship. It also highlights students' capacities to establish their own businesses after graduation and how they could raise funds and promote stronger relationships with the business community. It is hoped that this would go a long way to unearthing challenges students encounter in the study of entrepreneurship as a course.

Amidst efforts to combat high corruption incidence in Ghana, the Office of the Special Prosecutor Act, 2017 (Act 959) was enacted to investigate and prosecute specific cases of alleged or suspected corruption offenses in accordance with the United Nations Convention against Corruption. Contrariwise there is a weak accountability, probity, and transparency in the Ghanaian Public Sector as asserted by the Transparency International release (2018-2022). Against this backdrop, this aims to analyze the implications of internal audit efficacy (measured with; risk management, environmental sensitivity, and audit effectiveness), on energy saving behavior, and develop a baseline model to enhance energy saving behavior through sustainability audit. The paper utilized a quantitative research approach and cross-sectional survey design to draw data from 405 public officials across different public sector agencies in Ghana. Variance-Based Structural Equation Modeling and SMART-PLS version 3.3.8 have been used to validate the hypotheses herein. The paper has found that internal audit efficacy has significant effect on sustainability audit and energy saving behavior. Moreover, the paper has revealed sustainability audit significantly mediates the relationship between internal audit efficacy and sustainable energy saving behavior among public sector officials. These indicative results have implications on the newly developed model that could be used to enhance energy saving behavior in a country where such studies have been inadequately explored. These results have reaffirmed the relevance of internal audit efficacy and sustainability audit in energy transition polices as well as the realization of sustainable development goals. [ABSTRACT FROM AUTHOR]

Governments engage in infrastructural developments across the globe, and the level of success often colligates with institutional quality levels. However, despite the presence of governance, the lack of well‐developed infrastructure has bedevilled sub‐Saharan African (SSA) countries for decades. Therefore, this study investigates the governance‐led infrastructural development hypothesis for the SSA region from an institutional quality perspective towards addressing the infrastructural deficit challenges of the region. A combination of advanced panel econometric techniques was applied to data collected from the African Development Bank, World Bank World Development Indicator, and International Monetary Fund (IMF) to investigate the governance‐led infrastructural development hypothesis in SSA while controlling for financial development, economic growth, and industrialization in the region. The findings show that the interaction of institutional quality measures and governance indicators significantly and positively induces infrastructure in sub‐Saharan Africa (SSA). Additionally, while economic growth and financial development yield no expected significant influence on infrastructural developments, industrialization plays a crucial role, as its spillover effects are not confined to boosting economic growth alone but also to infrastructural transformations. Thus, the provision of policy frameworks by authorities to strengthen institutions and promote good governance is vital for articulating and facilitating infrastructural development plans for SSA. [ABSTRACT FROM AUTHOR]

Introduction: Leaky gut has been linked to autoimmune disorders including lupus. We previously reported upregulation of anti-flagellin antibodies in the blood of lupus patients and lupus-prone mice, which led to our hypothesis that a leaky gut drives lupus through bacterial flagellin-mediated activation of toll-like receptor 5 (TLR5). Methods: We created MRL/lpr mice with global Tlr5 deletion through CRISPR/Cas9 and investigated lupus-like disease in these mice. Result: Contrary to our hypothesis that the deletion of Tlr5 would attenuate lupus, our results showed exacerbation of lupus with Tlr5 deficiency in female MRL/lpr mice. Remarkably higher levels of proteinuria were observed in Tlr5-/- MRL/lpr mice suggesting aggravated glomerulonephritis. Histopathological analysis confirmed this result, and Tlr5 deletion significantly increased the deposition of IgG and complement C3 in the glomeruli. In addition, Tlr5 deficiency significantly increased renal infiltration of Th17 and activated cDC1 cells. Splenomegaly and lymphadenopathy were also aggravated in Tlr5-/- MRL/lpr mice suggesting impact on lymphoproliferation. In the spleen, significant decreased frequencies of regulatory lymphocytes and increased germinal centers were observed with Tlr5 deletion. Notably, Tlr5 deficiency did not change host metabolism or the existing leaky gut; however, it significantly reshaped the fecal microbiota. Conclusion: Global deletion of Tlr5 exacerbates lupus-like disease in MRL/lpr mice. Future studies will elucidate the underlying mechanisms by which Tlr5 deficiency modulates host-microbiota interactions to exacerbate lupus. [ABSTRACT FROM AUTHOR]

Background. In Ghana, Cymbopogon citratus leaves together with guava, pawpaw, and lime are processed into a decoction to treat fever. To encourage its usage, preclinical validation of the safety profile of the plant is required. The acute and subchronic toxicities of the conventional Soxhlet ethanolic Cymbopogon citratus leaves extract in Sprague–Dawley rats were investigated. Methods. Pulverized Cymbopogon citratus leaves were extracted with 98% ethanol using the conventional Soxhlet extraction (CSE) method and dried. In the acute toxicity study, a single dose of 5000 mg/kg body weight was administered to six female Sprague–Dawley rats and 1 ml/100 g body weight normal saline to control (6) once, and signs of toxicity were observed every hour for the first 12 hr, 24 hr, and 48 hr through to 14 days. In the subchronic study, the treatment groups were administered 200 mg/kg, 600 mg/kg, and 1200 mg/kg, respectively, of the CSE C. citratus leaves extract for six weeks. Analyses were conducted on the blood, urine, and serum samples of the rats. Histopathological examination of the liver, heart, kidney, spleen, and lungs was carried out at termination. Analysis of variance (ANOVA) was performed to determine statistically significant differences between the test and control rats at P < 0.05. Results. The results revealed that there were no statistically significant differences (p > 0.05) in the urinalysis and haematological analysis between control and test rats over the treatment period. Similarly, CSE C. citratus leaves extract did not induce any significant biochemical changes in the treatment group; however, there was a weight loss effect on the treated rats. There were no noticeable morphological changes in the heart, liver, spleen, lung, and kidney of the test rats compared to the control. Conclusion. CSE ethanolic C. citratus leaves extract has a weight loss effect, and long-term administration of the extract may not cause any organ-specific toxicity to the consumers. [ABSTRACT FROM AUTHOR]

Rotavirus (RVA) is a leading cause of childhood gastroenteritis. RVA vaccines have reduced the global disease burden; however, the emergence of intergenogroup reassortant strains is a growing concern. During surveillance in Ghana, we observed the emergence of G9P[4] RVA strains in the fourth year after RVA vaccine introduction. To investigate whether Ghanaian G9P[4] strains also exhibited the DS-1-like backbone, as seen in reassortant G1/G3/G8/G9 strains found in other countries in recent years, this study determined the whole genome sequences of fifteen G9P[4] and two G2P[4] RVA strains detected during 2015–2016. The results reveal that the Ghanaian G9P[4] strains exhibited a double-reassortant genotype, with G9-VP7 and E6-NSP4 genes on a DS-1-like backbone (G9-P[4]-I2-R2-C2-M2-A2-N2-T2-E6-H2). Although they shared a common ancestor with G9P[4] DS-1-like strains from other countries, further intra-reassortment events were observed among the original G9P[4] and co-circulating strains in Ghana. In the post-vaccine era, there were significant changes in the distribution of RVA genotype constellations, with unique strains emerging, indicating an impact beyond natural cyclical fluctuations. However, reassortant strains may exhibit instability and have a limited duration of appearance. Current vaccines have shown efficacy against DS-1-like strains; however, ongoing surveillance in fully vaccinated children is crucial for addressing concerns about long-term effectiveness. [ABSTRACT FROM AUTHOR]

This paper investigates the role of fiscal policy on financial development in Sub-Saharan African economies, drawing on a sample of 23 countries from 2000 to 2021 using the panel ARDL method after evidencing stationarity and co-integration properties among the variables. Our results show that an increase in fiscal policy and institutional quality decreases financial development in the long run. An increase in taxation and expenditure by the government affects the development of finance in SSA countries. Our results also show that an increase in foreign capital and industrial growth increases financial development in the long term. The outcome evidence that the interaction between fiscal policy and institutional quality exhibits a positive effect on financial development. Causality results reveal no directional link between fiscal policy, foreign capital, industrialization, and financial development with institutional quality indicating a single direction. The study suggested that SSA countries should focus on developing policies to track the implementation of adequate fiscal policy systems and structures. Institutional coherence within and between SSA nations is required for efficient fiscal policy development. [ABSTRACT FROM AUTHOR]

This paper aims to develop an integrated model to enhance the relationship between green entrepreneurship orientation (GEO), and sustainable firm performance to encourage sustainable consumption and production, by integrating Natural Resource Based View, and Dynamic Capability Theories with slight modification. We have approached this study through deductive reasoning, and the quantitative research approach. Structured questionnaire has been used to gather data from Green Entrepreneurs across different sectors in Ghana. The analyses have been conducted with the aid of SMART-PLS version 3.3.1 algorithm. Structural Equation Modelling technique has been used to test our hypotheses. Our results have shown that GEO drives green innovative performance, and firm performance. Moreover, green innovative capability significantly moderated the relationship between GEO, and green innovation performance. Again, green innovative performance significantly mediated the relation between GEO, and Sustainable firm performance. In conclusion, environmental sustainability could be achieved through GE, and Environmental Innovative Performance (EIP). Likewise, Green dynamic capability could be used to strengthen the relationship between GEO, and EIP. The implications of this study include the emergence of an integrated model to enhance green entrepreneurship development and environmental sustainability, and social realisation of Sustainability Development Goals 4, 8, 12, and 13 in a developing economy context. [ABSTRACT FROM AUTHOR]

Objective. The study sought to determine the diagnostic accuracy of body adiposity index (BAI) and relative fat mass (RFM) to predict BIA-derived BFP among patients with type 2 diabetes in the Ho municipality. Materials and Method. This hospital-based cross-sectional study involved 236 patients with type 2 diabetes. Demographic data, including age and gender were obtained. Height, waist circumference (WC), and hip circumference (HC) were measured using standard methods. BFP was estimated on a bioelectrical impedance analysis (BIA) scale. The validity of BAI and RFM as alternative estimates for BIA-derived BFP was evaluated based on mean absolute percentage error (MAPE), Passing-Bablok regression, Bland-Altman plots, receiver-operating characteristic curve (ROC), and kappa statistics analyses. A p value less than 0.05 was considered statistically significant. Results. BAI showed systematic bias in estimating BIA-derived BFP in both genders, but this was not evident between RFM and BFP among females (t = − 0.62 ; p = 0.534). While BAI showed "good" predictive accuracy in both genders, RFM exhibited "high" predictive accuracy for BFP (MAPE: 7.13%; 95% CI: 6.27-8.78) among females according to MAPE analysis. From the Bland-Altman plot analysis, the mean difference between RFM and BFP was acceptable among females [0.3 (95% LOA: -10.9 to 11.5)], but both BAI and RFM recorded large limits of agreement and low Lin's concordance correlation coefficient with BFP (Pc < 0.90) in the two gender populations. The optimal cut-off, sensitivity, specificity, and Youden index for RFM were >27.2, 75%, 93.75%, and 0.69, respectively, while those of BAI were >25.65, 80%, 84.37%, and 0.64, respectively, among males. Among females, the values for RFM were >27.26, 92.57%, 72.73%, and 0.65, whereas those of BAI were >29.4, 90.74%, 70.83%, and 0.62, respectively. The accuracy of discriminating between BFP levels was higher among females [BAI (AUC: 0.93) and RFM (AUC: 0.90)] compared to males [BAI (AUC: 0.86) and RFM (AUC: 0.88)]. Conclusion. RFM had a better predictive accuracy of BIA-derived BFP in females. However, both RFM and BAI failed as valid estimates for BFP. Furthermore, gender-specific performance in the discrimination of BFP levels for RFM and BAI was observed. [ABSTRACT FROM AUTHOR]

Although corporations have been propelled to adapt eco-innovation strategies including decent work practices, responsible consumption and production, and transition from linear economy to circular economy model to integrate natural ecosystems, businesses, and waste management, inversely, the actual impact of the circular economy implementation (CEI) in Ghana is yet to be felt. This paper aims to analyse the implications of corporate green culture (CGC) on CEI behaviour, and to design a model that explains the mediating roles of environmental innovativeness (EI) and green intellectual capital (GIC) on the relation between CGC and CEI behaviour from the perspective of a lower resource economy context. Our paper is positioned on positivists' reasoning and quantitative research approach. A survey-based structured questionnaire has been used to collect data from 300 manufacturing firms in Ghana. Our hypotheses have been tested with the aid of SMART-PLS and structural equation modelling. The indicative results have shown that CGC positively affect CEI behaviour. Moreover, EI and GIC have significant and positive effects on CEI behaviour, Besides, GIC serves as a medium through which CGC indirectly impacts on CEI behaviour. The implications of the study include the emergence of baseline model to encourage CEI behaviour in Ghana and other Sub-Saharan African countries. The paper recommends that the newly developed model be used by practitioners to explain coordinated economic, ecological and social development, and restore ecological environment. Policymakers are encouraged to facilitate the reinforcement of environmental policies and subsequent realization of Sustainable Development Goals. [ABSTRACT FROM AUTHOR]

As part of Governments of Ghana efforts to deal with misappropriation of public sector resources, the Internal Audit Agency Act, 2003 (Act 658) was established to ensure probity, accountability, and transparency in the management of public sector resources, yet there is a high Corruption Perception Index in Ghana as asserted by the Transparent International 2021 release. To address this concern, our paper is aimed to develop a new model to explain the extent to which internal audit effectiveness (IAE) could be used to build strong organizational resilience as a mechanism through which efficiency in public procurement could be achieved while reducing public sector corruption incidence. Data have been collected from a cross-section of public sector workers. The structural equation modeling approach has been used to analyze the survey data. Our results have shown that cultural, and strategic resilience dimensions of organizational resilience significantly mediate the relationship between IAE and procurement performance. These results have implications for re-enforcement of audit regulations to ensure transparency in managing public sector resources with a focus on reducing negative public sector corruption perception. [ABSTRACT FROM AUTHOR]