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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]

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]

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]