Government of Ghana’s Budget: Its Functions, Coverage, Classification, and Integration with Chart of Accounts

Government budgets are the primary instruments for formulating and implementing a country’s fiscal policy objectives, development priorities, and the overall socio-economic aspirations of its people. Thus, in this paper, the author examined the Government of Ghana’s budgets with respect to their functions, coverage, classifications, and integration with the country’s chart of accounts. The author did so by amalgamating the research findings of extant literature with (a) the operational and procedural guidelines underpinning the formulation and execution of the government’s budgets; (b) the recommendations made by various development partners and thinktanks on reforming the country’s budgeting processes and procedures; and (c) the lessons Ghana could learn from the budget reform efforts of other countries. By way of research findings, the paper showed that the Government of Ghana’s budgets in terms of function are both eclectic and multidimensional. On coverage, the paper showed that the country’s budgets duly cover the revenues and expenditures of the general government (i.e., both the central and sub-national governments). Finally, on classifications, the paper noted with delight the Government of Ghana’s effort in providing classificatory codes to both its national development agenda and such international development goals as the AU’s Agenda 2063 and the UN’s Sustainable Development Goals. However, the paper found some significant lapses that require a complete overhaul and structuring on the integrations of its budget classifications with its chart of accounts. Thus, the paper concluded with a detailed examination of the challenges confronting the country’s current chart of accounts and recommendations for addressing them.

Quantifying the Second-Level Digital Divide on Sub-National Level

Digital divide, the gap in the access to the world of digital technologies and the socio-economic opportunities that they create is an important phenomenon of the XXI century. This gap may exist between countries, regions within a country or socio-demographic groups, creating the classes of “digital have and have nots”. While the 1st-level divide (the difference in opportunities to access the digital networks) was demonstrated to diminish with time, the issues of 2nd level divide (the difference in skills and usage of digital systems) and 3rd level divide (the difference in effects obtained from digital technology) may grow. The paper offers a systemic review of literature on the measurement of the digital divide, noting the certain conceptual stagnation due to the lack of effective instruments that would capture the complex nature of the phenomenon. As a result, many important concepts do not receive the empiric exploration they deserve. As a solution the paper suggests a composite Digital Life Index, that studies separately the digital supply and demand across seven independent dimensions providing for 14 subindices. The Index is based on Internet-borne data, a distinction from traditional research approaches that rely on official statistics or surveys. The application of the model to the study of the digital divide between Russian regions and between cities in China have brought promising results. The paper advances the existing methodological literature on the 2nd level digital divide and can also inform practical decision-making regarding the strategies of national and regional digital development.

Factors in a Sustainability Assessment of New Types of Closed Cavity Façades

With the current increase in CO2 emissions and global warming, the sustainability of both existing and new solutions must be assessed on a wide scale. As the implementation of closed cavity façades (CCF) is on the rise, various factors must be included in the analysis of new types of CCF. This paper aims to cover the relevant factors included in the sustainability assessment of new types of CCF. Several mathematical models are being used to describe the physical behavior of CCF. Depending on the type of CCF, they cover the main factors which affect the durability of the façade: thermal behavior of various elements in the façade, stress and deflection of the glass panels, pressure and the moisture control in the cavity. CCF itself represents a complex system in which all mentioned factors must be considered mutually. Still, the façade is only an envelope of a more complex system, the building. Choice of the façade dictates the heat loss and the heat gain, thermal comfort of inner space, natural lighting, and ventilation. Annual energy consumption for heating, cooling, lighting, and maintenance costs will present the operational advantages or disadvantages of the chosen façade system in economic and environmental aspects. Still, the only operational viewpoint is not all-inclusive. As the building codes constantly demand higher energy efficiency as well as transfer to renewable energy sources, the ratio of embodied and lifetime operational energy footprint of buildings is changing. With the drop in operational energy CO2 emissions, embodied energy emissions present a larger and larger share in the lifecycle emissions of the building. Taking all into account, the sustainability assessment of a façade, as well as other major building elements, should include all mentioned factors during the lifecycle of an element. The challenge of such an approach is a timescale. Depending on the climatic conditions on the building site, the expected lifetime of a glazed façade can exceed 25 years. In such a timespan, some of the factors can be estimated more precisely than the others. However, the ones depending on the socio-economic conditions are more likely to be harder to predict than the natural ones like the climatic load. This work recognizes and summarizes the relevant factors needed for the assessment of a new type of CCF, considering the entire lifetime of a façade element in an environmental aspect.

Applying Biosensors’ Electromyography Signals through an Artificial Neural Network to Control a Small Unmanned Aerial Vehicle

This work describes a system that uses electromyography (EMG) signals obtained from muscle sensors and an Artificial Neural Network (ANN) for signal classification and pattern recognition that is used to control a small unmanned aerial vehicle using specific arm movements. The main objective of this endeavor is the development of an intelligent interface that allows the user to control the flight of a drone beyond direct manual control. The sensor used were the MyoWare Muscle sensor which contains two EMG electrodes used to collect signals from the posterior (extensor) and anterior (flexor) forearm, and the bicep. The collection of the raw signals from each sensor was performed using an Arduino Uno. Data processing algorithms were developed with the purpose of classifying the signals generated by the arm’s muscles when performing specific movements, namely: flexing, resting, and motion of the arm. With these arm motions roll control of the drone was achieved. MATLAB software was utilized to condition the signals and prepare them for the classification. To generate the input vector for the ANN and perform the classification, the root mean square and the standard deviation were processed for the signals from each electrode. The neuromuscular information was trained using an ANN with a single 10 neurons hidden layer to categorize the four targets. The result of the classification shows that an accuracy of 97.5% was obtained. Afterwards, classification results are used to generate the appropriate control signals from the computer to the drone through a Wi-Fi network connection. These procedures were successfully tested, where the drone responded successfully in real time to the commanded inputs.

Terrorism as a Threat to International Peace: A Study on 9/11 Terrorism

This paper is a theory-oriented study that seeks to generalize the process through which terrorism leads to the disruption of international peace. For this, it scrutinizes 9/11 terrorism based on five analytical domains of threat—security disorder, political tensions, economic adversity, socio-ideological intolerance, and the fear and cost of counterterrorism—each of which is explored in light of specific indicators. By applying qualitative correlation method, the paper finds that terrorism immediately entails five distinct kinds of negative impacts that lead to both internal disorders caused by state weakness and global disorder caused by international tensions, which in consequence, causes international peace to be disrupted. Thus, in following inductive process, the findings of this paper help to make a general inference that terrorism is a threat to international peace. 

Clustering for Detection of Population Groups at Risk from Anticholinergic Medication

Anticholinergic medication has been associated with events such as falls, delirium, and cognitive impairment in older patients. To further assess this, anticholinergic burden scores have been developed to quantify risk. A risk model based on clustering was deployed in a healthcare management system to cluster patients into multiple risk groups according to anticholinergic burden scores of multiple medicines prescribed to patients to facilitate clinical decision-making. To do so, anticholinergic burden scores of drugs were extracted from the literature which categorizes the risk on a scale of 1 to 3. Given the patients’ prescription data on the healthcare database, a weighted anticholinergic risk score was derived per patient based on the prescription of multiple anticholinergic drugs. This study was conducted on 300,000 records of patients currently registered with a major regional UK-based healthcare provider. The weighted risk scores were used as inputs to an unsupervised learning algorithm (mean-shift clustering) that groups patients into clusters that represent different levels of anticholinergic risk. This work evaluates the association between the average risk score and measures of socioeconomic status (index of multiple deprivation) and health (index of health and disability). The clustering identifies a group of 15 patients at the highest risk from multiple anticholinergic medication. Our findings show that this group of patients is located within more deprived areas of London compared to the population of other risk groups. Furthermore, the prescription of anticholinergic medicines is more skewed to female than male patients, suggesting that females are more at risk from this kind of multiple medication. The risk may be monitored and controlled in a healthcare management system that is well-equipped with tools implementing appropriate techniques of artificial intelligence.

Logistics Support as a Key Success Factor in Gastronomy

Gastronomy is one of the oldest forms of commercial activity. It is currently one of the most popular and still dynamically developing branches of business. Socio-economic changes, its widespread occurrence, new techniques or culinary styles affect the almost unlimited possibilities of its development. Importantly, regardless of the form of business adopted, foodservice is strongly related to logistics processes, and areas of foodservice that are closely linked to logistics are of strategic importance. Any inefficiency in logistics processes results in reduced chances for success and achieving competitive advantage by companies belonging to the catering industry. The aim of the paper is to identify the areas of logistic support, occurring in the catering business, and affecting the scope of the logistic processes implemented. The aim of the paper is implemented through a plural homogeneous approach, based on direct observation, text analysis of current documents, and in-depth free targeted interviews.

Random Subspace Neural Classifier for Meteor Recognition in the Night Sky

This article describes the Random Subspace Neural Classifier (RSC) for the recognition of meteors in the night sky. We used images of meteors entering the atmosphere at night between 8:00 p.m.-5: 00 a.m. The objective of this project is to classify meteor and star images (with stars as the image background). The monitoring of the sky and the classification of meteors are made for future applications by scientists. The image database was collected from different websites. We worked with RGB-type images with dimensions of 220x220 pixels stored in the BitMap Protocol (BMP) format. Subsequent window scanning and processing were carried out for each image. The scan window where the characteristics were extracted had the size of 20x20 pixels with a scanning step size of 10 pixels. Brightness, contrast and contour orientation histograms were used as inputs for the RSC. The RSC worked with two classes and classified into: 1) with meteors and 2) without meteors. Different tests were carried out by varying the number of training cycles and the number of images for training and recognition. The percentage error for the neural classifier was calculated. The results show a good RSC classifier response with 89% correct recognition. The results of these experiments are presented and discussed.

Language Learning, Drives, and Context: A Grounded Theory of Learning Behavior

This paper presents the Language Learning as a Means of Drive Engagement (LLMDE) theory, derived from a grounded theory analysis of interviews with Japanese university students. According to LLMDE theory, language learning can be understood as a means of engaging one or more of four self-fulfillment drives: the drive to expand one’s horizons (perspective drive); the drive to make a success of oneself (status drive); the drive to engage in interaction with others (communication drive); and the drive to obtain intellectual and affective stimulation (entertainment drive). While many theories of learner psychology focus on conscious agency, LLMDE theory addresses the role of the unconscious. In addition, supplementary thematic analysis of the data revealed the role of context in mediating drive engagement. Unexpected memorable events, for example, play a key role in instigating and, indirectly, in regulating learning, as do institutional and cultural contexts. Given the apparent importance of such factors beyond the immediate control of the learner, and given the pervasive role of habit and drives, it is argued that the concept of motivation merits theoretical reappraisal. Rather than an underlying force determining language learning success or failure, it can be understood to emerge sporadically in consciousness to promote behavioral change, or to protect habitual behavior from disruption.

Improving the Software Homologation Process through Peer Review: An Experience Report on Android Development Environment

In the current technological market environment, ensuring the quality of new products has become a complex challenge. In this scenario, companies have been investing in solutions that aim to reduce the execution time of software testing and lead to cost efficiency. However, companies that have a complex and specialized testing environment usually face barriers related to costly testing processes, especially in distributed settings. Sidia Institute of Technology works on research and development for the Android platform for mobile devices in Latin America. As we work in a global software development (GSD) scope, we have faced barriers caused by failures detected lately that have caused delays in the homologation release process on Android projects. Thus, we adopt an Internal Review process, using as an alternative to reduce these failures. In this paper it was presented the experience of a homologation team adopting an Internal Review process in order to increase the performance through of improving test efficiency. Using this approach, it was possible to realize a substantial improvement in quality, reliability and timeliness of our deliveries. Through the quantitative analyses, it was possible identify a positive growth in homologation efficiency of 6% after adoption of the process. In addition, we performed a qualitative analysis from the collected data through an online questionnaire. In particular, results show that association between failure reduction and review process adoption provides the most quality that has a positive effect on project milestones. We hope this report can be helpful to other companies and the scientific community to improve their process thereby increasing competitive advantages.

Manodharmam: A Scientific Methodology for Improvisation and Cognition in Carnatic Music

Music is ubiquitous in human lives. Ever since the foetus hears the sound inside the mother’s womb and later upon birth the baby experiences alluring sounds, the curiosity of learning emanates and evokes exploration. Music is an education than a mere entertainment. The intricate balance between music, education and entertainment has well been recognized by the scientific community and is being explored as a viable tool to understand and improve the human cognition. There are seven basic swaras (notes) Sa, Ri, Ga, Ma, Pa, Da and Ni in the Carnatic music system that are analogous to C, D, E, F, G, A and B of the western system. The Carnatic music builds on the conscious use of microtones, gamakams (oscillation) and rendering styles that evolved over centuries and established its stance. The complex but erudite raga system has been designed with elaborate experiments on srutis (musical sounds) and human perception abilities. In parallel, ‘rasa’- the emotions evoked by certain srutis and hence the ragas been solidified along with the power of language in combination with the musical sounds. The Carnatic music branches out as Kalpita sangeetam (pre-composed music) and Manodharma sangeetam (improvised music). This article explores the Manodharma sangeetam and its subdivisions such as raga alapana, swara kalpana, neraval and ragam-tanam-pallavi (RTP). The intrinsic mathematical strategies in its practice methods toward improvising the music have been discussed in detail with concert examples. The techniques on swara weaving for swara kalpana rendering and methods on the alapana development are also discussed at length with an emphasis on the impact on the human cognitive abilities. The articulation of the outlined conscious practice methods not only helps to leave a long-lasting melodic impression on the listeners but also onsets cognitive developments.

Digital Learning and Entrepreneurship Education: Changing Paradigms

Entrepreneurship is an essential source of economic growth and a prominent factor influencing socio-economic development. Entrepreneurship education educates and enhances entrepreneurial activity. This study aims to understand current trends in entrepreneurship education and evaluate the effectiveness of diverse entrepreneurship education programs. An increasing number of universities offer entrepreneurship education courses to create and successfully continue entrepreneurial ventures. Despite the prevalence of entrepreneurship education, research studies lack inconsistency about the effectiveness of entrepreneurship education to promote and develop entrepreneurship. Strategies to develop entrepreneurial attitudes and intentions among individuals are hindered by a lack of understanding of entrepreneurs' educational purposes, components, methodology, and resources required. Lack of adequate entrepreneurship education has been linked with low self-efficacy and lack of entrepreneurial intent. Moreover, in the age of digitisation and during the COVID-19 pandemic, digital learning platforms (e.g. online entrepreneurship education courses and programs) and other digital tools (e.g. digital game-based entrepreneurship education) have become more relevant to entrepreneurship education. This paper contributes to the continuation of academic literature in entrepreneurship education by evaluating and assessing current trends in entrepreneurship education programs, leading to better understanding to reduce gaps between entrepreneurial development requirements and higher education institutions.

Blockchain in Saudi e-Government: A Systematic Literature Review

The world is gradually entering the fourth industrial revolution. E-Government services are scaling government operations across the globe. However, as promising as an e-Government system would be, it is also susceptible to malicious attacks if not properly secured. In our study, we found that in Saudi Arabia, the e-Government website, Yesser, is vulnerable to external attacks. Obviously, this can lead to a breach of data integrity and privacy. In this paper, a systematic literature review (SLR) was conducted to explore possible ways the Kingdom of Saudi Arabia can take necessary measures to strengthen its e-Government system using blockchain. Blockchain is one of the emerging technologies shaping the world through its applications in finance, elections, healthcare, etc. It secures systems and brings more transparency. A total of 28 papers were selected for this SLR, and 19 of the papers significantly showed that blockchain could enhance the security and privacy of Saudi’s e-Government system. Other papers also concluded that blockchain is effective, albeit with the integration of other technologies like IoT, AI and big data. These papers have been analyzed to sieve out the findings and set the stage for future research into the subject.

The Effects of Subjective and Objective Indicators of Inequality on Life Satisfaction in a Comparative Perspective Using a Multi-Level Analysis

The inverse social gradient in life satisfaction (LS) is a well-established research finding. Although objective aspects of inequality or individuals’ socioeconomic status are among the approved predictors of life satisfaction; however, less is known about the effect of subjective inequality and the interplay of these two aspects of inequality on life satisfaction. It is suggested that individuals’ perception of their socioeconomic status in society can moderate the link between their absolute socioeconomic status and life satisfaction. Nevertheless, this moderating link has not been affirmed to work likewise in societies with different welfare regimes associating with different levels of social inequality. In this study, we compared the moderative influence of subjective inequality on the link between objective inequality and LS. In particular, we focus on differences across welfare state regimes based on Esping-Andersen's theory. Also, we explored the moderative role of believing in the value of equality on the link between objective and subjective inequality on LS, in the given societies. Since our studied variables were measured at both individual and country levels, we applied a multilevel analysis to the European Social Survey data (round 9). The results showed that people in different regimes reported statistically meaningful different levels of LS that is explained to different extends by their household income and their perception of their income inequality. The findings of the study supported the previous findings of the moderator influence of perceived inequality on the link between objective inequality and LS. However, this link is different in various welfare state regimes. The results of the multilevel modeling showed that country-level subjective equality is a positive predictor for individuals’ LS, while the Gini coefficient that was considered as the indicator of absolute inequality has a smaller effect on LS. Also, country-level subjective equality moderates the confirmed link between individuals’ income and their LS. It can be concluded that both individual and country-level subjective inequality slightly moderate the effect of individuals’ income on their LS.

Energy Policy in Nigeria: Prospects and Challenges

Energy is the major force that drives any country`s socio-economic development. Without electricity, the country could be at risk of losing many potential investors. As such, good policy implementation could play a significant role in harnessing all the available energy resources. Nigeria has the prospects of meeting its energy demand and supply if there are good policies and proper implementation of them. The current energy supply needs to improve in order to meet the present and future demand. Sustainable energy development is the way forward. Renewable energy plays a significant role in socio-economic development of any country. Nigeria is a country blessed with abundant natural resources such as, solar radiation for solar power, water for hydropower, wind for wind power, and biomass from both plants and animal’s waste. Both conventional energy (fossil fuel) and unconventional energy (renewable) could be harmonized like in the case of energy mix or biofuels. Biofuels like biodiesel could be produced from biomass and combined with petro-diesel in different ratios. All these can be achieved if good policy is in place. The challenges could be well overcome with good policy, masses awareness, technological knowledge and other incentives that can attract investors in Nigerian energy sector.

A 3D Numerical Environmental Modeling Approach for Assessing Transport of Spilled Oil in Porous Beach Conditions under a Meso-Scale Tank Design

Shorelines are vulnerable to significant environmental impacts from oil spills. Stranded oil can cause potential short- to long-term detrimental effects along beaches that include injuries to ecosystem, socio-economic and cultural resources. In this study, a three-dimensional (3D) numerical modeling approach is developed to evaluate the fate and transport of spilled oil for hypothetical oiled shoreline cases under various combinations of beach geomorphology and environmental conditions. The developed model estimates the spatial and temporal distribution of spilled oil for the various test conditions, using the finite volume method and considering the physical transport (dispersion and advection), sinks, and sorption processes. The model includes a user-friendly interface for data input on variables such as beach properties, environmental conditions, and physical-chemical properties of spilled oil. An experimental meso-scale tank design was used to test the developed model for dissolved petroleum hydrocarbon within shorelines. The simulated results for effects of different sediment substrates, oil types, and shoreline features for the transport of spilled oil are comparable to that obtained with a commercially available model. Results show that the properties of substrates and the oil removal by shoreline effects have significant impacts on oil transport in the beach area. Sensitivity analysis, through the application of the one-step-at-a-time method (OAT), for the 3D model identified hydraulic conductivity as the most sensitive parameter. The 3D numerical model allows users to examine the behavior of oil on and within beaches, assess potential environmental impacts, and provide technical support for decisions related to shoreline clean-up operations.

Sonic Therapeutic Intervention for Preventing Financial Fraud: A Phenomenological Study

The specific problem is that private and public organizational leaders often do not understand the importance of sonic therapeutic intervention in preventing financial fraud. The study aimed to explore sonic therapeutic intervention practitioners' lived experiences regarding the value of sonic therapeutic intervention in preventing financial fraud. The data collection methods were semi-structured interviews of purposeful samples and documentary reviews, which were analyzed thematically. Four themes emerged from the analysis of interview transcription data: Sonic therapeutic intervention enabled self-control, pro-spiritual values, consequentiality mindset, and post-conventional consciousness. The itemized four themes helped non-engagement in financial fraud. Implications for positive social change include enhanced financial fraud management, more significant financial leadership, and result-oriented decision-taking in the financial market. Also, the study results can improve the increased de-escalation of anxiety/stress associated with defrauding.

Engineering Education for Sustainable Development in China: Perceptions Bias between Experienced Engineers and Engineering Students

Nowadays sustainable development has increasingly become an important research topic of engineering education all over the world. Engineering Education for Sustainable Development (EESD) highlighted the importance of addressing sustainable development in engineering practice. However, whether and how the professional engineering learning and experience affect those perceptions is an interesting research topic especially in Chinese context. Our study fills this gap by investigating perceptions bias of EESD among first-grade engineering students, fourth-grade engineering students and experienced engineers using a triple-dimensional model. Our goal is to find the effect of engineering learning and experience on sustainable development and make these learning and experiences more accessible for students and engineers in school and workplace context. The data (n = 138) came from a Likert questionnaire based on the triple-dimensional model of EESD adopted from literature reviews and the data contain 48 first-grade students, 56 fourth-grade students and 34 engineers with rich working experience from Environmental Engineering, Energy Engineering, Chemical Engineering and Civil Engineering in or graduated from Zhejiang University, China. One-way ANOVA analysis was used to find the difference in different dimensions among the three groups. The statistical results show that both engineering students and engineers have a well understanding of sustainable development in ecology dimension of EESD while there are significant differences among three groups as to the socio-economy and value rationality dimensions of EESD. The findings provide empirical evidence that both engineering learning and professional engineering experience are helpful to cultivate the cognition and perception of sustainable development in engineering education. The results of this work indicate that more practical content should be added to students’ engineering education while more theoretical content should be added to engineers’ training in order to promote the engineering students’ and engineers’ perceptions of sustainable development. In addition, as to the design of engineering courses and professional practice system for sustainable development, we should not only pay attention to the ecological aspects, but also emphasize the coordination of ecological, socio-economic and human-centered sustainable development (e.g., engineer's ethical responsibility).

The Mediating Role of Level of Education and Income on the Relationship between Political Ideology and Attitude towards Immigration

This study is investigating the impact of ideological structures in terms of conservative and liberal on shaping immigration acceptance attitudes under the contribution of socio-economic status. According to motivated reasoning theory, political ideology is identified as a recurrent impact on the formation of attitude, while conservatives tend to express more hostility toward immigrants in comparison to liberals which are proposed to be more tolerant towards immigrants. Our finding suggests that political ideology will structure individual attitudes when citizens socio-economic vulnerability and level of education are low enough to consider immigrants as a threat. Therefore, economic vulnerability is proposed to weaken the ideological predispositions’ resistance. There has been some threats and factors such as level of education and economic condition proposed by group competition theory and labor market competition theory as fundamental factors which can strengthen or weaken the effects of political ideology on individuals’ attitudes towards immigration; those mechanisms for liberals and conservatives will be operated differently.

Predicting the Lack of GDP Growth: A Logit Model for 40 Advanced and Developing Countries

This paper identifies leading triggers of deficient episodes in terms of GDP growth based on a sample of countries at different stages of development over 1994-2017. Using logit models, we build early warning systems (EWS) and our results show important differences between developing countries (DCs) and advanced economies (AEs). For AEs, the main predictors of the probability of entering in a GDP growth deficient episode are the deterioration of external imbalances and the vulnerability of fiscal position while DCs face different challenges that need to be considered. The key indicators for them are first, the low ability to pay its debts and second, their belonging or not to a common currency area. We also build homogeneous pools of countries inside AEs and DCs. For AEs, the evolution of the proportion of countries in the riskiest pool is marked first, by three distinct peaks just after the high-tech bubble burst, the global financial crisis and the European sovereign debt crisis, and second by a very low minimum level in 2006 and 2007. In contrast, the situation of DCs is characterized first by a relative stability of this proportion and then by an upward trend from 2006, that can be explained by more unfavorable socio-political environment leading to shortcomings in the fiscal consolidation.