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.

Recommended Practice for Experimental Evaluation of the Seepage Sensitivity Damage of Coalbed Methane Reservoirs

The coalbed methane (CBM) extraction industry (an unconventional energy source) has not established guidelines for experimental evaluation of sensitivity damage for coal samples. The existing experimental process of previous researches mainly followed the industry standard for conventional oil and gas reservoirs (CIS). However, the existing evaluation method ignores certain critical differences between CBM reservoirs and conventional reservoirs, which could inevitably result in an inaccurate evaluation of sensitivity damage and, eventually, poor decisions regarding the formulation of formation damage prevention measures. In this study, we propose improved experimental guidelines for evaluating seepage sensitivity damage of CBM reservoirs by leveraging on the shortcomings of the existing methods. The proposed method was established via a theoretical analysis of the main drawbacks of the existing methods and validated through comparative experiments. The results show that the proposed evaluation technique provided reliable experimental results that can better reflect actual reservoir conditions and correctly guide the future development of CBM reservoirs. This study is pioneering the research on the optimization of experimental parameters for efficient exploration and development of CBM reservoirs.

Optimizing PelletPAVE™ Rubberized Asphalt Mix Design Using Gyratory Compaction and Volumetrics

In this investigation, rubberized HMA technology was examined to address the most critical forms of pavement distresses in the State of Kuwait, namely, high temperature rutting, and moisture induced raveling. PelletPAVE™ additive was selected as the preferred technology, since it offered a convenient method of directly modifying the exiting local HMA recipe without having to polymer modify the bitumen. Experimental work, using various Pelletpave contents was carried out at Kuwait Institute for Scientific Research (KISR) to design an optimum rubberized HMA formulation prior to conducting a pilot-scale road trial. With the aid of a gyratory compactor, the compaction and volumetric properties of HMAs containing 2.5% and 3.0% Pelletpave additive were investigated at a range of bitumen contents, all by mass of total mix.

Early Age Behavior of Wind Turbine Gravity Foundations

Wind turbine gravity foundations are designed to resist overturning failure through gravitational forces resulting from their masses. Owing to the relatively high volume of the cementitious material present, the foundations tend to suffer thermal strains and internal cracking due to high temperatures and temperature gradients depending on factors such as geometry, mix design and level of restraint. This is a result of a fully coupled mechanism commonly known as THMC (Thermo- Hygro - Mechanical - Chemical) coupling whose kinetics peak during the early age of concrete. The focus of this paper is therefore to present and offer a discussion on the temperature and humidity evolutions occurring in mass pours such as wind turbine gravity foundations based on sensor results obtained from the monitoring of an actual wind turbine foundation. To offer prediction of the evolutions, the formulation of a 3D Thermal-Hydro-Chemical (THC) model that is mainly derived from classical fundamental physical laws is also presented and discussed. The THC model can be mathematically fully coupled in Finite Element analyses. In the current study, COMSOL Multi-physics software was used to simulate the 3D THC coupling that occurred in the monitored wind turbine foundation to predict the temperature evolution at five different points within the foundation from time of casting.

Developing Research Involving Different Species: Opportunities and Empirical Foundations

In this study, we addressed the problem of weak validity, implausible results, and inaccurate reporting in psychological research on different species. The theoretical basis of the study was the systems-evolutionary approach (SEA). We assumed that the root of the problem is the values and attitudes of the researchers (in particular anthropomorphism and anthropocentrism). The first aim of the study was the formulation of a research design that avoids this problem. Based on a literature review, we concluded that such design, amongst other things, should include methodics with playful components. The second aim was to conduct a series of studies on the differences in the formation of instrumental skill in rats raised and housed in different environments. As a result, we revealed that there are contradictions between some of the statements of SEA, so that it is not possible to choose one of the alternative hypotheses. We suggested that in order to get out of this problem, it is necessary to modify these provisions by aligning them with the attitude of multicentrism.

Strongly Coupled Finite Element Formulation of Electromechanical Systems with Integrated Mesh Morphing using Radial Basis Functions

The paper introduces a method to efficiently simulate nonlinear changing electrostatic fields occurring in micro-electromechanical systems (MEMS). Large deflections of the capacitor electrodes usually introduce nonlinear electromechanical forces on the mechanical system. Traditional finite element methods require a time-consuming remeshing process to capture exact results for this physical domain interaction. In order to accelerate the simulation process and eliminate the remeshing process, a formulation of a strongly coupled electromechanical transducer element will be introduced which uses a combination of finite-element with an advanced mesh morphing technique using radial basis functions (RBF). The RBF allows large geometrical changes of the electric field domain while retain high element quality of the deformed mesh. Coupling effects between mechanical and electrical domains are directly included within the element formulation. Fringing field effects are described accurate by using traditional arbitrary shape functions.

Adaptive Kalman Filter for Noise Estimation and Identification with Bayesian Approach

Bayesian approach can be used for parameter identification and extraction in state space models and its ability for analyzing sequence of data in dynamical system is proved in different literatures. In this paper, adaptive Kalman filter with Bayesian approach for identification of variances in measurement parameter noise is developed. Next, it is applied for estimation of the dynamical state and measurement data in discrete linear dynamical system. This algorithm at each step time estimates noise variance in measurement noise and state of system with Kalman filter. Next, approximation is designed at each step separately and consequently sufficient statistics of the state and noise variances are computed with a fixed-point iteration of an adaptive Kalman filter. Different simulations are applied for showing the influence of noise variance in measurement data on algorithm. Firstly, the effect of noise variance and its distribution on detection and identification performance is simulated in Kalman filter without Bayesian formulation. Then, simulation is applied to adaptive Kalman filter with the ability of noise variance tracking in measurement data. In these simulations, the influence of noise distribution of measurement data in each step is estimated, and true variance of data is obtained by algorithm and is compared in different scenarios. Afterwards, one typical modeling of nonlinear state space model with inducing noise measurement is simulated by this approach. Finally, the performance and the important limitations of this algorithm in these simulations are explained. 

Chemistry and Biological Activity of Feed Additive for Poultry Farming

Essential oils are one of the most important groups of biologically active substances present in plants. Due to the chemical diversity of components, essential oils and their preparations have a wide spectrum of pharmacological action. They have bactericidal, antiviral, fungicidal, antiprotozoal, anti-inflammatory, spasmolytic, sedative and other activities. They are expectorant, spasmolytic, sedative, hypotensive, secretion enhancing, antioxidant remedies. Based on preliminary pharmacological studies, we have developed a formulation called “Phytobiotic” containing essential oils, a feed additive for poultry as an alternative to antibiotics. Phytobiotic is a water-soluble powder containing a composition of essential oils of thyme, clary, monarda and auxiliary substances: dry extract of liquorice and inhalation lactose. On this stage of research, the goal was to study the chemical composition of provided phytobiotic, identify the main substances and determine their quantity, investigate the biological activity of phytobiotic through in vitro and in vivo studies. Using gas chromatography-mass spectrometry, 38 components were identified in phytobiotic, representing acyclic-, monocyclic-, bicyclic-, and sesquiterpenes. Together with identification of main active substances, their quantitative content was determined, including acyclic terpene alcohol β-linalool, acyclic terpene ketone linalyl acetate, monocyclic terpenes: D-limonene and γ-terpinene, monocyclic aromatic terpene thymol. Provided phytobiotic has pronounced and at the same time broad spectrum of antibacterial activity. In the cell model, phytobiotic showed weak antioxidant activity, and it was stronger in the ORAC (chemical model) tests. Meanwhile anti-inflammatory activity was also observed. When fowls were supplied feed enriched with phytobiotic, it was observed that gained weight of the chickens in the experimental group exceeded the same data for the control group during the entire period of the experiment. The survival rate of broilers in the experimental group during the growth period was 98% compared to -94% in the control group. As a result of conducted researches probable four different mechanisms which are important for the action of phytobiotics were identified: sensory, metabolic, antioxidant and antibacterial action. General toxic, possible local irritant and allergenic effects of phytobiotic were also investigated. Performed assays proved that formulation is safe.

An Effort at Improving Reliability of Laboratory Data in Titrimetric Analysis for Zinc Sulphate Tablets Using Validated Spreadsheet Calculators

The requirement for maintaining data integrity in laboratory operations is critical for regulatory compliance. Automation of procedures reduces incidence of human errors. Quality control laboratories located in low-income economies may face some barriers in attempts to automate their processes. Since data from quality control tests on pharmaceutical products are used in making regulatory decisions, it is important that laboratory reports are accurate and reliable. Zinc Sulphate (ZnSO4) tablets is used in treatment of diarrhea in pediatric population, and as an adjunct therapy for COVID-19 regimen. Unfortunately, zinc content in these formulations is determined titrimetrically; a manual analytical procedure. The assay for ZnSO4 tablets involves time-consuming steps that contain mathematical formulae prone to calculation errors. To achieve consistency, save costs, and improve data integrity, validated spreadsheets were developed to simplify the two critical steps in the analysis of ZnSO4 tablets: standardization of 0.1M Sodium Edetate (EDTA) solution, and the complexometric titration assay procedure. The assay method in the United States Pharmacopoeia was used to create a process flow for ZnSO4 tablets. For each step in the process, different formulae were input into two spreadsheets to automate calculations. Further checks were created within the automated system to ensure validity of replicate analysis in titrimetric procedures. Validations were conducted using five data sets of manually computed assay results. The acceptance criteria set for the protocol were met. Significant p-values (p < 0.05, α = 0.05, at 95% Confidence Interval) were obtained from students’ t-test evaluation of the mean values for manual-calculated and spreadsheet results at all levels of the analysis flow. Right-first-time analysis and principles of data integrity were enhanced by use of the validated spreadsheet calculators in titrimetric evaluations of ZnSO4 tablets. Human errors were minimized in calculations when procedures were automated in quality control laboratories. The assay procedure for the formulation was achieved in a time-efficient manner with greater level of accuracy. This project is expected to promote cost savings for laboratory business models.

Urban Life on the Go: Urban Transformation of Public Space

Urban design aims to provide a stage for public life that, when once brought to life, is right away subject to subtle but continuous transformation. This paper explores such transformations and searches for ways how public life can be reinforced in the case of a housing settlement for the displaced in Nicosia, Cyprus. First, a sound basis of theoretical knowledge is established through literature review, notably the theory of the Production of Space by Henri Lefebvre, exploring its potential and defining key criteria for the following empirical analysis. The analysis is pinpointing the differences between spatial practice, representation of space and spaces of representation as well as their interaction, alliance, or even conflict. In doing so uncertainties, chances and challenges are unraveled that will be consequently linked to practice and action and lead to the formulation of a design strategy. A strategy, though, that does not long for achieving an absolute, finite certainty but understands the three dimensions of space formulated by Lefebvre as equal and space as continuously produced, hence, unfinished.

Enhancement of Mechanical and Dissolution Properties of a Cast Magnesium Alloy via Equal Angular Channel Processing

Two decades of the Shale Revolution has transforming transformed the global energy market, in part by the adaption of multi-stage dissolvable frac plugs. Magnesium has been favored for the bulk of plugs, requiring development of materials to suit specific field requirements. Herein, the mechanical and dissolution results from equal channel angular pressing (ECAP) of two cast dissolvable magnesium alloy are described. ECAP was selected as a route to increase the mechanical properties of two formulations of dissolvable magnesium, as solutionizing failed. In this study, 1” square cross section samples cast Mg alloys formulations containing rare earth were processed at temperatures ranging from 200 to 350 °C, at a rate of 0.005”/s, with a backpressure from 0 to 70 MPa, in a brass, or brass + graphite sheet. Generally, the yield and ultimate tensile strength (UTS) doubled for all. For formulation DM-2, the yield increased from 100 MPa to 250 MPa; UTS from 175 MPa to 325 MPa, but the strain fell from 2 to 1%. Formulation DM-3 yield increased from 75 MPa to 200 MPa, UTS from 150 MPa to 275 MPa, with strain increasing from 1 to 3%. Meanwhile, ECAP has also been found to reduce the dissolution rate significantly. A microstructural analysis showed grain refinement of the alloy and the movement of secondary phases away from the grain boundary. It is believed that reconfiguration of the grain boundary phases increased the mechanical properties and decreased the dissolution rate. ECAP processing of dissolvable high rare earth content magnesium is possible despite the brittleness of the material. ECAP is a possible processing route to increase mechanical properties for dissolvable aluminum alloys that do not extrude.

Formulation and Technology of the Composition of Essential Oils as a Feed Additive in Poultry with Antibacterial Action

This paper focuses on the formulation of phytobiotic designated for further implantation in poultry farming. Composition was meant to be water-soluble powder containing antibacterial essential oils. The development process involved Thyme, Monarda and Clary sage essential oils. The antimicrobial activity of essential oils composite was meant to be tested against gram-negative and gram-positive bacterial strains. The results are processed using the statistical program Sigma STAT. To make essential oils composition water soluble surfactants were added to them. At the first stage of the study, nine options for the optimal composition of essential oils and surfactants were developed. The effect of the amount of surfactants on the essential oils composition solubility in water has been investigated. On the basis of biopharmaceutical studies, the formulation of phytobiotic has been determined: Thyme, monarda and clary sage essential oils 2:1:1 - 100 parts; Licorice extract 5.25 parts and inhalation lactose 300 parts. A technology for the preparation of phytobiotic has been developed and a technological scheme for the preparation of phytobiotic has been made up. The research was performed within the framework of the grant project CARYS-19-363 funded be the Shota Rustaveli National Science Foundation of Georgia.

Study on Landscape Pattern Evolution of Ecological-Living-Industrial Land in Plateau Mountainous Area: A Case Study of Yuxi City, Yunnan Province

The coordination and development of ecological-living-industrial land uses are the premise foundations for the formulation and implementation of the current land space planning, and more attention should be paid to plateau mountainous areas. This research is based on spatial analysis technology and landscape pattern index method taking Yuxi city, a typical mountainous plateau as the research area. By using relevant software such as ArcGIS10.5, Fragstats 4.2 and the four remote sensing images of Yuxi city in 1980, 1995, 2005 and 2015, the temporal-spatial evolution and differentiation pattern of ecological-living-industrial land applications have been discussed. The research results show that: (1) From the perspective of land use type change, ecological land of Yuxi city has been the main source of land from 1980 to 2015, which totally occupies more than 78%. During this period, the spatial structure of the ecological-living-industrial land changed significantly, namely, the living land. Its land area increased significantly from 0.83% of the total area in 1980 to 1.25% in 2015, the change range of ecological land and industrial land is relatively small. (2) In terms of land use landscape pattern transfer matrix, from 1980 to 2015, the industrial land and ecological land in Yuxi city have been gradually transferred to living land. (3) In the aspect of landscape pattern changes, various landscape pattern indexes of Yuxi city indicate that the fragmentation degree of landscape pattern of the ecological-living-industrial land in this region is increasing. The degree of agglomeration goes down, and the landscape types have changed from being relatively simple to relatively rich. The landscape is more diverse, but the patch size is uneven, meanwhile, the integrity of the ecological space is destroyed.

Hybrid Equity Warrants Pricing Formulation under Stochastic Dynamics

A warrant is a financial contract that confers the right but not the obligation, to buy or sell a security at a certain price before expiration. The standard procedure to value equity warrants using call option pricing models such as the Black–Scholes model had been proven to contain many flaws, such as the assumption of constant interest rate and constant volatility. In fact, existing alternative models were found focusing more on demonstrating techniques for pricing, rather than empirical testing. Therefore, a mathematical model for pricing and analyzing equity warrants which comprises stochastic interest rate and stochastic volatility is essential to incorporate the dynamic relationships between the identified variables and illustrate the real market. Here, the aim is to develop dynamic pricing formulations for hybrid equity warrants by incorporating stochastic interest rates from the Cox-Ingersoll-Ross (CIR) model, along with stochastic volatility from the Heston model. The development of the model involves the derivations of stochastic differential equations that govern the model dynamics. The resulting equations which involve Cauchy problem and heat equations are then solved using partial differential equation approaches. The analytical pricing formulas obtained in this study comply with the form of analytical expressions embedded in the Black-Scholes model and other existing pricing models for equity warrants. This facilitates the practicality of this proposed formula for comparison purposes and further empirical study.

Government of Ghana’s Budget: An Assessment of Its Compliance with Fundamental Budgeting Principles

Public sector budgeting, all over the world, is underpinned by some universally accepted principles of sound budget management such as budget unity, universality, annuality, and a balanced budget. These traditional principles, though fundamental, had, in recent years, been augmented by the more modern principles of budgeting within fiscal objective, alignment with medium-term strategic plans as well as the observance of such related concepts as transparency, openness and accessibility. In this paper, we have endeavored to shed light, from literature and practice, on the meaning and purposes of such fundamental budgeting principles. We have also assessed the extent to which the Government of Ghana’s budget complies with the four traditional principles of budget unity, universality, annuality, and a balanced budget and the three out of the ten modern principles of budgetary governance of Organisation for Economic Co-operation and Development (OECD). We did so by using a qualitative method of review and analysis of existing documents and the performance assessment reports on Ghana’s Public Financial Management (PFM) measured using such frameworks as the Public Expenditure and Financial Accountability (PEFA), the Open Budget Survey (OBS) and its Index (OBI), the reports and action plans of Open Government Partnership (OGP) and the Global Initiative for Fiscal Transparency (GIFT). Other performance assessment reports that were relied on included, but not limited to, the Joint Evaluation Report of PFM in Ghana, 2001-2010, and the Joint Evaluation of Budget Support to Ghana, 2005-2015. We have, through this paper, brought to the fore the lessons that could be learned on how those budgetary principles undergird the Government of Ghana’s budget formulation, execution, accounting, control, and oversight. These lessons include, but are not limited to, the need for both scholars and practitioners in the PFM space to be aware of the impact of those principles on public sector budgeting.

Potential Use of Local Materials as Synthesizing One Part Geopolymer Cement

The work on indigenous binders in this paper focused on the following indigenous raw materials: red clay, red lava and pumice (as primary aluminosilicate precursors), wood ash and gypsum (as supplementary minerals), and sodium sulfate and lime (as alkali activators). The experimental methods used for evaluation of these indigenous raw materials included laser granulometry, x-ray fluorescence (XRF) spectroscopy, and chemical reactivity. Formulations were devised for transforming these raw materials into alkali aluminosilicate-based hydraulic cements. These formulations were processed into hydraulic cements via simple heating and milling actions to render thermal activation, mechanochemical and size reduction effects. The resulting hydraulic cements were subjected to laser granulometry, heat of hydration and reactivity tests. These cements were also used to prepare mortar mixtures, which were evaluated via performance of compressive strength tests. The measured values of strength were correlated with the reactivity, size distribution and microstructural features of raw materials. Some of the indigenous hydraulic cements produced in this reporting period yielded viable levels of compressive strength. The correlation trends established in this work are being evaluated for development of simple and thorough methods of qualifying indigenous raw materials for use in production of indigenous hydraulic cements.

Characterization and Design of a Crumb Rubber Modified Asphalt Mix Formulation

Laboratory trial results of mixing crumb rubber produced from discarded tires with 60/70 pen grade Kuwaiti bitumen are presented on this paper. PG grading and multiple stress creep recovery tests were conducted on Kuwaiti bitumen blended with 15% and 18% crumb rubber at temperatures ranging from 40 to 70 °C. The results from elastic recovery and non-recoverable creep presented optimum performance at 18% rubber content. The optimum rubberized-bitumen mix was next transformed into a pelletized form (PelletPave®), and was used as a partial replacement to the conventional bitumen in the manufacture of continuously graded hot mix asphalts at a number of binder contents. The trialed PelletPave® contents were at 2.5%, 3.0%, and 3.5% by mass of asphalt mix. In this investigation, it was not possible to utilize the results of standard Marshall method of mix design (i.e. volumetric, stability and flow tests) and subsequently additional assessment of mix compactability was carried out using gyratory compactor in order to determine the optimum PelletPave® and total binder contents.

Ethical and Legal Issues on Investment Casting of Functionally Graded Materials for Medical Automation

Additive Manufacturing is utilized in medical automation to optimize and integrate materials in accordance to energy source type leading to treatment gaps in industrial designs for extreme biomechanical forces in relation with vibration, fluid transfer, and multi-physics performance. Elastic/piezoelectric materials are strongly ordered inter-metallics for characterization of distinct features that can provide excellent compositional strength, ductility, and uniformity for superelastic shape memory alloy on medical devices. Several theories can be derived to analyze and interpret complex problems on the application of functionally graded materials used in medical machinery for genome architecture. Numerical principles on fluid and thermodynamics such as Reynolds number, Darcy rule, Friction Factor and Heat Rate are integrated with fundamental equation of numerical vibrations using Helmholtz equation. Simulation by Large Eddy approach and genetic modeling can be done using Physical and Chemical Vapor Deposition following various theories on Carrera’s Unified Formulations by comparing with various Classical Plate Theories, Equivalent Single Layer Theories, Layer-Wise Theories, Zig-Zag Theories, and Mixed Refined Variational Theories. The subject is approached towards the application of ethical and legal problems in order to resolve issues on consent and return of results.

Developing Structured Sizing Systems for Manufacturing Ready-Made Garments of Indian Females Using Decision Tree-Based Data Mining

In India, there is a lack of standard, systematic sizing approach for producing readymade garments. Garments manufacturing companies use their own created size tables by modifying international sizing charts of ready-made garments. The purpose of this study is to tabulate the anthropometric data which cover the variety of figure proportions in both height and girth. 3,000 data have been collected by an anthropometric survey undertaken over females between the ages of 16 to 80 years from the some states of India to produce the sizing system suitable for clothing manufacture and retailing. The data are used for the statistical analysis of body measurements, the formulation of sizing systems and body measurements tables. Factor analysis technique is used to filter the control body dimensions from the large number of variables. Decision tree-based data mining is used to cluster the data. The standard and structured sizing system can facilitate pattern grading and garment production. Moreover, it can exceed buying ratios and upgrade size allocations to retail segments.

Postbuckling Analysis of End Supported Rods under Self-Weight Using Intrinsic Coordinate Finite Elements

A formulation of postbuckling analysis of end supported rods under self-weight has been presented by the variational method. The variational formulation involving the strain energy due to bending and the potential energy of the self-weight, are expressed in terms of the intrinsic coordinates. The variational formulation is accomplished by introducing the Lagrange multiplier technique to impose the boundary conditions. The finite element method is used to derive a system of nonlinear equations resulting from the stationary of the total potential energy and then Newton-Raphson iterative procedure is applied to solve this system of equations. The numerical results demonstrate the postbluckled configurations of end supported rods under self-weight. This finite element method based on variational formulation expressed in term of intrinsic coordinate is highly recommended for postbuckling analysis of end-supported rods under self-weight.