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.

Possibilities for Testing User Experience and User Interface Design on Mobile Devices

In an era when everything is increasingly digital, consumers are always looking for new options in solutions to their everyday needs. In this context, mobile apps are developing at an exponential pace. One of the fastest growing segments of mobile technologies is, obviously, e-commerce. It can be predicted that mobile commerce will record nearly three times the global growth of e-commerce across all platforms, which indicates its importance in the given segment. The current coronavirus pandemic is also changing many of the existing paradigms both socially, economically, and technologically, which has a major impact on changing consumer behavior and the emphasis on simplification and clarity of mobile solutions. This is the area that User Experience (UX) and User Interface (UI) designers deal with. Their task is to design a sufficiently attractive and interesting solution that will be available on all mobile devices and at the same time will be easy enough for the customer/visitor to get to the destination or to get the necessary information in a few clicks. The basis for changes in UX design can now be obtained not only through online analytical tools, but also through neuromarketing, especially in the case of mobile devices. The paper highlights possibilities for testing UX design applications on mobile devices using a special platform that combines a stationary eye camera (eye tracking) and facial analysis (facial coding).

Cultivating Individuality and Equality in Education: Ideas on Respecting Dimensions of Diversity within the Classroom

This systematic literature review sought to explore the dimensions of diversity that can affect classroom learning. This review is significant as it can aid educators in reaching more of their diverse student population and creating supportive classrooms for teachers and students. For this study, peer-reviewed articles were found and compiled using Google Scholar. Key terms used in the search include student individuality, classroom equality, student development, teacher development, and teacher individuality. Relevant educational standards such as Common Core and Partnership for the 21st Century were also included as part of this review. Student and teacher individuality and equality is discussed as well as methods to grow both within educational settings. Embracing student and teacher individuality was found to be key as it may affect how each person interacts with given information. One method to grow individuality and equality in educational settings included drafting and employing revised teaching standards which include various Common Core and US State standards. Another was to use educational theories such as constructivism, cognitive learning, and Experiential Learning Theory. However, barriers to growing individuality, such as not acknowledging differences in a population’s dimensions of diversity, still exist. Studies found preserving the dimensions of diversity owned by both teachers and students yielded more positive and beneficial classroom experiences.

Mechanical Behavior of Recycled Mortars Manufactured from Moisture Correction Using the Halogen Light Thermogravimetric Balance as an Alternative to the Traditional ASTM C 128 Method

To obtain high mechanical performance, the fresh conditions of a mortar are decisive. Measuring the absorption of aggregates used in mortar mixes is a fundamental requirement for proper design of the mixes prior to their placement in construction sites. In this sense, absorption is a determining factor in the design of a mix because it conditions the amount of water, which in turn affects the water/cement ratio and the final porosity of the mortar. Thus, this work focuses on the mechanical behavior of recycled mortars manufactured from moisture correction using the Thermogravimetric Balancing Halogen Light (TBHL) technique in comparison with the traditional ASTM C 128 International Standard method. The advantages of using the TBHL technique are favorable in terms of reduced consumption of resources such as materials, energy and time. The results show that in contrast to the ASTM C 128 method, the TBHL alternative technique allows obtaining a higher precision in the absorption values of recycled aggregates, which is reflected not only in a more efficient process in terms of sustainability in the characterization of construction materials, but also in an effect on the mechanical performance of recycled mortars.

Attitudes of Gratitude: An Analysis of 30 Cancer Narratives Published by Leading U.S. Cancer Care Centers

This study examines the ways in which cancer patient narratives are portrayed and framed on the websites of three leading U.S. cancer care centers – The University of Texas MD Anderson Cancer Center in Houston, Memorial Sloan Kettering Cancer Center in New York, and Seattle Cancer Care Alliance. Thirty patient stories, 10 from each cancer center website blog, were analyzed using qualitative and quantitative textual analysis of unstructured data, documenting common themes and other elements of story structure and content. Patient narratives were coded using grounded theory as the basis for conducting emergent qualitative research. As part of a systematic, inductive approach to collecting and analyzing data, recurrent and unique themes were examined and compared in terms of positive and negative framing, patient agency, and institutional praise. All three of these cancer care centers are teaching hospitals, with university affiliations, that emphasize an evidence-based scientific approach to treatment that utilizes the latest research and cutting-edge techniques and technology. The featured cancer stories suggest positive outcomes based on anecdotal narratives as opposed to the science-based treatment models employed by the cancer centers. An analysis of 30 sample stories found skewed representation of the “cancer experience” that emphasizes positive outcomes while minimizing or excluding more negative realities of cancer diagnosis and treatment. The stories also deemphasize patient agency, instead focusing on deference and gratitude toward the cancer care centers, which are cast in the role of savior.  

Domestic Violence against Children and Trafficking in Human Beings: Two Worrying Phenomena in Kosovo

Domestic violence, trafficking with human beings especially violence against children, is a worldwide problem. Hence, it remains one of the most widespread forms of violence in Kosovo and which often continues to be described as a "closed door issue". Recognition, acceptance and prioritization of cases of domestic violence definitely require a much greater awareness of individuals in institutions for the risks, consequences and costs that the lack of such a well-coordinated response brings to the country. Considering that children are the future and the wealth of the country, violence and neglect against them should be treated as carefully as possible. The purpose of this paper is to identify steps towards prevention of the domestic violence and trafficking with human beings, so that the reflection of the consequences and the psychological flow do not reflect to a large extent in society. In this study is described: How is the phenomenon of domestic violence related to trafficking in human beings? The methods used are: historical, comparative, qualitative. Data derived from the relevant institutions were presented, i.e., by the actors who are the first reactors as well as the policy makers. Although these phenomena are present in all countries of the world, Kosovo is no exception and therefore comparisons of the development of child abuse have been made with other countries in the region as well. Since Kosovo is a country in transition, a country with a relatively high level of education, low economic development, high unemployment, political instability, dysfunctional legal infrastructure, it can be concluded that the potential for the development of negative phenomena is present and inevitable. Thus, during the research, the stages of development of these phenomena are analyzed, determining the causes and consequences which come from abuse, neglect of children and the impact on trafficking in human beings. The Kosovar family (parental responsibility), culture and religion, social services, the dignity of the abused child, etc. were analyzed. The review was also done on the legislation, educational institutions (curricula), governmental and non-governmental institutions their responsibilities and cooperation towards combating child abuse and trafficking. It is worth noting that during the work on paper, recommendations and conclusions have been drawn where it is concluded that we need an environment with educational reforms, stability in the political environment, economic development, a review of social policies, greater awareness of society, more adequate information through media, so that information and awareness could penetrate even in the most remote places of Kosovo society.

Exponential Stability of Linear Systems under a Class of Unbounded Perturbations

In this work, we investigate the exponential stability of a linear system described by x˙ (t) = Ax(t) − ρBx(t). Here, A generates a semigroup S(t) on a Hilbert space, the operator B is supposed to be of Desch-Schappacher type, which makes the investigation more interesting in many applications. The case of Miyadera-Voigt perturbations is also considered. Sufficient conditions are formulated in terms of admissibility and observability inequalities and the approach is based on some energy estimates. Finally, the obtained results are applied to prove the uniform exponential stabilization of bilinear partial differential equations.

Multi-Criteria Nautical Ports Capacity and Services Planning

This paper is a result of implemented research on proposed introduced methodology for nautical ports capacity planning by introducing a multi-criteria approach of defined criteria in the Adriatic Sea region. The purpose was analyzing the determinants - characteristics of infrastructure and services of nautical ports capacity allocated, especially nowadays due to COVID-19 pandemic, as crucial for successful operation of nautical ports. Giving the importance of the defined priorities for short-term and long-term planning is essential not only in terms of the development of nautical tourism, but also in terms of developing the maritime system, but unfortunately this is not always carried out. Evaluation of the use of resources should follow from a detailed analysis of all aspects of resources bearing in mind that nautical tourism used resources in a sustainable manner and generates effects in the tourism and maritime sectors. Consequently, identified multiplier effect of nautical tourism, which should be defined and quantified in detail, should be one of the major competitive products on the Croatian Adriatic and the Mediterranean. Research of nautical tourism is necessary to quantify the effects and required planning system development. In the future, the greatest threat to long-term sustainable development of nautical tourism can be its further uncontrolled or unlimited and undirected development, especially under pressure markedly higher demand than supply for new moorings in the Mediterranean. Results of this implemented research are applicable to nautical ports management and decision makers of maritime transport system development. This paper will present implemented research and obtained result - developed methodology for nautical port capacity planning - Port Capacity Planning Multi-criteria decision-making. A proposed methodological approach of multi-criteria capacity planning includes four criteria (spatial - transport, cost - infrastructure, ecological and organizational criteria, and additional services). The importance of the criteria and sub-criteria is evaluated and carried out the basis for a sensitivity analysis of the importance of the criteria and sub-criteria. Based on the analysis of the identified and quantified importance of certain criteria and sub-criteria as well as sensitivity analysis and analysis of changes of the quantified importance scientific and applicable results will be presented. These obtained results have practical applicability by management of nautical ports in the planning of increasing capacity and further development and for the adaptation of existing nautical ports. The obtained research is applicable and replicable in other seas and results are especially important and useful in this COVID-19 pandemic challenging maritime development framework.

Patient Perspectives on Telehealth during the Pandemic in the United States

Telehealth is an advanced technology using digital information and telecommunication facilities that provide access to health services from a distance. It slows the transmission factor of COVID-19, especially for elderly patients and patients with chronic diseases during the pandemic. Therefore, understanding patient perspectives on telehealth services and the factors impacting their option of telehealth service will shed light on the measures that healthcare providers can take to improve the quality of telehealth services. This study aimed to evaluate perceptions of telehealth services among different patient groups and explore various aspects of telehealth utilization in the United States during the COVID-19 pandemic. An online survey distributed via social media platforms was used to collect research data. In addition to the descriptive statistics, both correlation and regression analyses were conducted to test research hypotheses. The empirical results highlighted that the factors such as accessibility to telehealth services and the type of specialty clinics that the patients required play important roles in the effectiveness of telehealth services they received. However, the results found that patients’ waiting time to receive telehealth services and their annual income did not significantly influence their desire to select receiving healthcare services via telehealth. The limitations of the study and future research directions are discussed.

Libretto Thematology in Rossini's Operas and Its Formation by the Composer

The present study examines the way Gioachino Rossini’s librettos are selected and formed demonstrating the evolutionary trajectory of the composer during his operatic career. Rossini, a dominant figure in the early 19th century Italian opera, is demanding in his choice of librettos and has a preference for subjects inspired by European literature, of his time or earlier. He begins his operatic career with farsae and operas buffae, but he mainly continues with operas seriae, to end it with a grand opera that conforms to the spirit of romanticism as manifested in Paris of his time. His farsae, operas buffae and comic operas in general are representative of the trends of the time: in some the irrational and the exaggeration prevail, in others the upheavals, others are semi-serious and emotional with a happy ending and others are comedies with more realistic characters, but usually the styles are mixed and complement each other. The stories that refer to his modern era unfold mocking human characters, beliefs attitudes and their expressions in every day habits, satirizing current affairs, presenting innovative elements in dramatic intervention and dealing with a variety of social and national issues. Count Ory, his final comic work, consists of a complex witty urban comic opera entwined with romantic sensitivity. The themes he chooses for his operas seriae are characterized by tragic passion, take place in the era of the Trojan War, the Roman Empire, the Middle Ages, and the Age of the Crusades and are set in Italy, England, Poland, Greece, Switzerland, Israel and Egypt. In his early works he sketches the characters remotely, objectively and with static, reflexive emotional expression and a happy ending. Then he continues with operas for the San Carlo Theater, which are characterized by experimentation and innovation to end up his Italian operatic career with the ostensibly backward but in fact tragic Semiramis followed in Paris by William Tell, his ultimate dramatic achievement. There are indirect references to burning issues of his era but the censorship of the time does not allow direct reference to topics that would upset the status quo. In addition, Rossini lives in a temporal period of peace after the Napoleonic Wars and by temperament he resists openly engaging in political strife. Furthermore, the need for survival necessitates the search for the more profitable contracts. In conclusion, Rossini, as a liberal personality, shapes his librettos without interruptions or setbacks, with ideas that come out after a lot of thought and a strong sense of purpose. He moves from the moral and aesthetic clarity of the classic tradition of his early works to a more elaborate and morally ambiguous romantic style in a moderate and hesitant way.

Finite Element Analysis of Different Architectures for Bone Scaffold

Bone Scaffolds are fundamental architecture or a support structure that allows the regeneration of lost or damaged tissues and they are developed as a crucial tool in biomedical engineering. The structure of bone scaffolds plays an important role in treating bone defects. The shape of the bone scaffold performs a vital role, specifically pore size and shape, which help understand the behavior and strength of the scaffold. In this article, first, fundamental aspects of bone scaffold design are established. Second, the behavior of each architecture of the bone scaffold with biomaterials is discussed. Finally, for each structure, the stress analysis was carried out. This study aimed to design a porous and mechanically strong bone regeneration scaffold that can be successfully manufactured. Four porous architectures of the bone scaffold were designed using Rhinoceros solid modelling software. The structure model consisted of repeatable unit cells arranged in layers to fill the chosen scaffold volume. The mechanical behavior of used biocompatible material is studied with the help of ANSYS 19.2 software. It is also playing significant role to predict the strength of defined structures or 3 dimensional models.

Performance Evaluation of an Ontology-Based Arabic Sentiment Analysis

Due to the quick increase in the volume of Arabic opinions posted on various social media, Arabic sentiment analysis has become one of the most important areas of research. Compared to English, there is very little works on Arabic sentiment analysis, in particular aspect-based sentiment analysis (ABSA). In ABSA, aspect extraction is the most important task. In this paper, we propose a semantic ABSA approach for standard Arabic reviews to extract explicit aspect terms and identify the polarity of the extracted aspects. The proposed approach was evaluated using HAAD datasets. Experiments showed that the proposed approach achieved a good level of performance compared with baseline results. The F-measure was improved by 19% for the aspect term extraction tasks and 55% aspect term polarity task.

Development of the Maturity Sensor Prototype and Method of Its Placement in the Structure

Maturity sensors are used to determine concrete strength by the non-destructive method. The method of placement of the maturity sensors determines their number required for a certain frame of a monolithic building. This paper proposes a cheap prototype of an embedded wireless sensor for monitoring concrete structures, as well as an alternative strategy for placing sensors based on the transitional boundaries of the temperature distribution of concrete curing, which were determined by building a heat map of the temperature distribution, where unknown values are calculated by the method of inverse distance weighing. The developed prototype can simultaneously measure temperature and relative humidity over a smartphone-controlled time interval. It implements a maturity method to assess the in-situ strength of concrete, which is considered an alternative to the traditional shock impulse and compression testing method used in Kazakhstan. The prototype was tested in laboratory and field conditions. The tests were aimed at studying the effect of internal and external temperature and relative humidity on concrete's strength gain. Based on an experimentally poured concrete slab with randomly integrated maturity sensors, it the transition boundaries form elliptical forms were determined. Temperature distribution over the largest diameter of the ellipses was plotted, resulting in correct and inverted parabolas. As a result, the distance between the closest opposite crossing points of the parabolas is accepted as the maximum permissible step for setting the maturity sensors. The proposed placement strategy can be applied to sensors that measure various continuous phenomena such as relative humidity. Prototype testing has also revealed Bluetooth inconvenience due to weak signal and inability to access multiple prototypes simultaneously. For this reason, further prototype upgrades are planned in the future work.

Military Use of Artificial Intelligence under International Humanitarian Law: Insights from Canada

As artificial intelligence (AI) technologies can be used by both civilians and soldiers; it is vital to consider the consequences emanating from AI military as well as civilian use. Indeed, many of the same technologies can have a dual-use. This paper will explore the military uses of AI and assess their compliance with international legal norms. AI developments not only have changed the capacity of the military to conduct complex operations but have also increased legal concerns. The existence of a potential legal vacuum in legal principles on the military use of AI indicates the necessity of more study on compliance with International Humanitarian Law (IHL), the branch of international law which governs the conduct of hostilities. While capabilities of new means of military AI continue to advance at incredible rates, this body of law is seeking to limit the methods of warfare protecting civilian persons who are not participating in an armed conflict. Implementing AI in the military realm would result in potential issues including ethical and legal challenges. For instance, when intelligence can perform any warfare task without any human involvement, a range of humanitarian debates will be raised as to whether this technology might distinguish between military and civilian targets or not. This is mainly because AI in fully military systems would not seem to carry legal and ethical judgment which can interfere with IHL principles. The paper will take, as a case study, Canada’s compliance with IHL in the area of AI and the related legal issues that are likely to arise as this country continues to develop military uses of AI.

Fuzzy Uncertainty Theory for Stealth Fighter Aircraft Selection in Entropic Fuzzy TOPSIS Decision Analysis Process

The purpose of this paper is to present fuzzy TOPSIS in an entropic fuzzy environment. Due to the ambiguous concepts often represented in decision data, exact values are insufficient to model real-life situations. In this paper, the rating of each alternative is defined in fuzzy linguistic terms, which can be expressed with triangular fuzzy numbers. The weight of each criterion is then derived from the decision matrix using the entropy weighting method. Next, a vertex method is proposed to calculate the distance between two triangular fuzzy numbers. According to the TOPSIS concept, a closeness coefficient is defined to determine the ranking order of all alternatives by simultaneously calculating the distances to both the fuzzy positive-ideal solution (FPIS) and the fuzzy negative-ideal solution (FNIS). Finally, an illustrative example of selecting stealth fighter aircraft is shown at the end of this article to highlight the procedure of the proposed method. Correlation analysis and validation analysis using TOPSIS, WSM, and WPM methods were performed to compare the ranking order of the alternatives.

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.

Multi-Sensor Target Tracking Using Ensemble Learning

Multiple classifier systems combine several individual classifiers to deliver a final classification decision. However, an increasingly controversial question is whether such systems can outperform the single best classifier, and if so, what form of multiple classifiers system yields the most significant benefit. Also, multi-target tracking detection using multiple sensors is an important research field in mobile techniques and military applications. In this paper, several multiple classifiers systems are evaluated in terms of their ability to predict a system’s failure or success for multi-sensor target tracking tasks. The Bristol Eden project dataset is utilised for this task. Experimental and simulation results show that the human activity identification system can fulfil requirements of target tracking due to improved sensors classification performances with multiple classifier systems constructed using boosting achieving higher accuracy rates.

Biomechanical Findings in Patients with Bipartite Medial Cuneiforms

Bipartite medial cuneiforms are relatively rare but may play a significant role in biomechanical and gait abnormalities. It is believed that a bipartite medial cuneiform may alter the available range of motion due to its larger morphological variant, thus limiting the metatarsal plantarflexion needed to achieve adequate hallux dorsiflexion for normal gait. Radiographic and clinical assessment were performed on two patients who reported with foot pain along the first ray. Both patients had visible bipartite medial cuneiforms on MRI. Using gait plate and Metascan ™ analysis, both were noted to have four measurements far beyond the expected range. Medial and lateral heel peak pressure, hallux peak pressure, and 1st metatarsal peak pressure were all noted to be increased. These measurements are believed to be increased due to the hindrance placed on the available ROM of the first ray by the increased size of the medial cuneiform. A larger patient population would be needed to fully understand this developmental anomaly.

Static Balance in the Elderly: Comparison between Elderly Performing Physical Activity and Fine Motor Coordination Activity

Senescence changes include postural balance, inferring the risk of falls, and can lead to fractures, bedridden, and the risk of death. Physical activity, e.g., cardiovascular exercises, is notable for improving balance due to brain cell stimulations, but fine coordination exercises also elevate cell brain metabolism. This study aimed to verify whether the elderly person who performs fine motor activity has a balance similar to that of those who practice physical activity. The subjects were divided into three groups according to the activity practice: control group (CG) with seven participants for the sedentary individuals, motor coordination group (MCG) with six participants, and physical activity group (PAG) with eight participants. Data comparisons were from the Berg balance scale, Time up and Go test, and stabilometric analysis. Descriptive statistical and ANOVA analyses were performed for data analysis. The results reveal that including fine motor activities can improve the balance of the elderly and indirectly decrease the risk of falls.

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.