Construction Port Requirements for Floating Offshore Wind Turbines

s the floating offshore wind turbine industry continues to develop and grow, the capabilities of established port facilities need to be assessed as to their ability to support the expanding construction and installation requirements. This paper assesses current infrastructure requirements and projected changes to port facilities that may be required to support the floating offshore wind industry. Understanding the infrastructure needs of the floating offshore renewable industry will help to identify the port-related requirements. Floating offshore wind turbines can be installed further out to sea and in deeper waters than traditional fixed offshore wind arrays, meaning it can take advantage of stronger winds. Separate ports are required for substructure construction, fit-out of the turbines, moorings, subsea cables and maintenance. Large areas are required for the laydown of mooring equipment, inter array cables, turbine blades and nacelles. The capabilities of established port facilities to support floating wind farms are assessed by evaluation of size of substructures, height of wind turbine with regards to the cranes for fitting of blades, distance to offshore site and offshore installation vessel characteristics. The paper will discuss the advantages and disadvantages of using large land based cranes, inshore floating crane vessels or offshore crane vessels at the fit-out port for the installation of the turbine. Water depths requirements for import of materials and export of the completed structures will be considered. There are additional costs associated with any emerging technology. However, part of the popularity of Floating Offshore Wind Turbines stems from the cost savings against permanent structures like fixed wind turbines. Floating Offshore Wind Turbine developers can benefit from lighter, more cost effective equipment which can be assembled in port and towed to site rather than relying on large, expensive installation vessels to transport and erect fixed bottom turbines. The ability to assemble Floating Offshore Wind Turbines equipment on shore means minimising highly weather dependent operations like offshore heavy lifts and assembly, saving time and costs and reducing safety risks for offshore workers. Maintenance might take place in safer onshore conditions for barges and semi submersibles. Offshore renewables, such as floating wind, can take advantage of this wealth of experience, while oil and gas operators can deploy this experience at the same time as entering the renewables space. The floating offshore wind industry is in the early stages of development and port facilities are required for substructure fabrication, turbine manufacture, turbine construction and maintenance support. The paper discusses the potential floating wind substructures as this provides a snapshot of the requirements at the present time, and potential technological developments required for commercial development. Scaling effects of demonstration-scale projects will be addressed; however the primary focus will be on commercial-scale (30+ units) device floating wind energy farms.

Teachers’ Continuance Intention Towards Using Madrasati Platform: A Conceptual Framework

With the rapid spread of the COVID-19 pandemic, the Saudi government suspended students from going to school to combat the outbreak. As e-learning was not applied at all in schools, online teaching and learning have been revived in Saudi Arabia by providing a new platform called ‘Madrasati’. The Decomposed Theory of Planned Behaviour (DTPB) is used to examine individuals’ intention behaviour in many fields. Nevertheless, the factors that affect teachers’ continuance intention of the Madrasati platform have not yet been investigated. The purpose of this paper is to present a conceptual model in light with DTPB. To enhance the predictability of the model, the study incorporates other variables including learning content quality and interactivity as sub-factors under the perceived usefulness, students and government influences under the subjective norms, and technical support and prior e-learning experience under the perceived behavioural control. The model will be further validated using a mixed methods approach. Such findings would help administrators and stakeholders to understand teachers’ needs and develop new methods that might encourage teachers to continue using Madrasati effectively in their teaching.

Piezoelectric Bimorph Harvester Based on Different Lead Zirconate Titanate Materials to Enhance Energy Collection

Nowadays, the increasing applicability of internet of things (IoT) systems has changed the way that the world around is perceived. The massive interconnection of systems by means of sensing, processing and communication, allows multitude of data to be at our fingertips. In this way, countless advances have been made in different fields such as personal care, predictive maintenance in industry, quality control in production processes, security, and in everything imaginable. However, all these electronic systems have in common the need to be electrically powered. In this context, batteries and wires are the most commonly used solutions, but they are not a definitive solution in some applications, because of the attainability, the serviceability, or the performance requirements. Therefore, the need arises to look for other types of solutions based on energy harvesting and long-life electronics. Energy Harvesting can be defined as the action of capturing energy from the environment and store it for an instantaneous use or later use. Among the materials capable of harvesting energy from the environment, such as thermoelectrics, electromagnetics, photovoltaics or triboelectrics, the most suitable is the piezoelectric material. The phenomenon of piezoelectricity is one of the most powerful sources for energy harvesting, ranging from a few micro wats to hundreds of wats, depending on certain factors such as material type, geometry, excitation frequency, mechanical and electrical configurations, among others. In this research work, an exhaustive study is carried out on how different types of piezoelectric materials and electrical configurations influence the maximum power that a bimorph harvester is able to extract from mechanical vibrations. A series of experiments has been carried out in which the manufactured bimorph specimens are excited under fixed inertial vibrational conditions. In addition, in order to evaluate the dependence of the maximum transferred power, different load resistors are tested. In this way, the pure active power that achieves the maximum power transfer can be approximated. In this paper, we present the design of low-cost energy harvesting solutions based on piezoelectric smart materials with tunable frequency. The results obtained show the differences in energy extraction between the PZT materials studied and their electrical configurations. The aim of this work is to gain a better understanding of the behavior of piezoelectric materials, and the design process of bimorph PZT harvesters to optimize environmental energy extraction.

Predictions of Dynamic Behaviors for Gas Foil Bearings Operating at Steady-State Based on Multi-Physics Coupling Computer Aided Engineering Simulations

A simulation scheme of rotational motions for predictions of bump-type gas foil bearings operating at steady-state is proposed. The scheme is based on multi-physics coupling computer aided engineering packages modularized with computational fluid dynamic model and structure elasticity model to numerically solve the dynamic equation of motions of a hydrodynamic loaded shaft supported by an elastic bump foil. The bump foil is assumed to be modelled as infinite number of Hookean springs mounted on stiff wall. Hence, the top foil stiffness is constant on the periphery of the bearing housing. The hydrodynamic pressure generated by the air film lubrication transfers to the top foil and induces elastic deformation needed to be solved by a finite element method program, whereas the pressure profile applied on the top foil must be solved by a finite element method program based on Reynolds Equation in lubrication theory. As a result, the equation of motions for the bearing shaft are iteratively solved via coupling of the two finite element method programs simultaneously. In conclusion, the two-dimensional center trajectory of the shaft plus the deformation map on top foil at constant rotational speed are calculated for comparisons with the experimental results.

Factors Affecting Employee Decision Making in an AI Environment

The decision-making process in humans is a complicated system influenced by a variety of intrinsic and extrinsic factors. Human decisions have a ripple effect on subsequent decisions. In this study, the scope of human decision making is limited to employees. In an organisation, a person makes a variety of decisions from the time they are hired to the time they retire. The goal of this research is to identify various elements that influence decision making. In addition, the environment in which a decision is made is a significant aspect of the decision-making process. Employees in today's workplace use artificial intelligence (AI) systems for automation and decision augmentation. The impact of AI systems on the decision-making process is examined in this study. This research is designed based on a systematic literature review. Based on gaps in the literature, limitations and the scope of future research have been identified. Based on these findings, a research framework has been designed to identify various factors affecting employee decision making. Employee decision making is influenced by technological advancement, data-driven culture, human trust, decision automation-augmentation and workplace motivation. Hybrid human-AI systems require development of new skill sets and organisational design. Employee psychological safety and supportive leadership influences overall job satisfaction.

Properties of Bacterial Nanocellulose for Scenic Arts

Kombucha (a symbiotic culture of bacteria and yeast) produces material capable of acquiring multiple shapes and textures that change significantly under different environment or temperature variations (e.g., when it is exposed to wet conditions), properties that may be explored in the scenic industry. This paper presents an analysis of its specific characteristics, exploring them as a non-conventional material for arts and performance. Costume Design uses surfaces as a powerful way of expression to represent concepts and stories; it may apply the unique features of nano bacterial cellulose (NBC) as assets in this artistic context. A mix of qualitative and quantitative (interventionist) methodology approaches were used such as review of relevant literature to deepen knowledge on the research topic (crossing bibliography from different fields of studies: biology, art, costume design, etc.); as well as descriptive methods: laboratorial experiments, document quantities, observation to identify material properties and possibilities used to express a multiple narrative ideas, concepts and feelings. The results confirmed that NBC is an interactive and versatile material viable to be used in an alternative scenic context; its unique aesthetic and performative qualities, which change in contact to moisture, are resources that can be used to show a visual and poetic impact on stage.

Un Pavillon – Un Monument: The Modern Palace and the Case of the U.S. Embassy in Karachi, Pakistan (1955–59)

This paper investigates civic representation in mid-century diplomatic buildings through the case of the U.S. Embassy in Karachi (1955-59), Pakistan, designed by the Austrian-American architect Richard Neutra (1892-1970) and the American architect Robert Alexander (1907-92). Texts, magazines, and oral histories at that time highlighted the need for a new postwar expression of American governmental architecture, leaning toward modernization, technology, and monumentality. Descriptive, structural, and historical analyses of the U.S. Embassy in Karachi revealed the emergence of a new prototypical solution for postwar diplomatic buildings: the combination of one main orthogonal block, seen as a modern-day corps de logis, and a flanking arcuated pavilion, often organized in one or two stories. Although the U.S. Embassy relied on highly industrialized techniques and abstract images of social progress, archival work at the Neutra’s archives at the University of California, Los Angeles, revealed that much of this project was adapted to vernacular elements and traditional forms—such as the intriguing use of reinforced concrete barrel vaults.

Corporate Social Responsibility Reporting, State Ownership, and Corporate Performance in China: Proof from Longitudinal Data of Publicly Traded Enterprises from 2006 to 2020

This paper offered the primary methodical proof on how Corporate Social Responsibility (CSR) reporting related to enterprise earnings in listed firms in China in light of most evidence focusing on cross-sectional data or data in a short span of time. Using full economic and business panel data on China’s publicly listed enterprises from 2006 to 2020 over two decades in the China Stock Market & Accounting Research database, we found initial evidence of significant direct relations between CSR reporting and firm corporate performance in both state-owned and privately-owned firms over this period, supporting the stakeholder theory. Results also revealed that state-owned enterprises performed as well as private enterprises in the current period. But private enterprises performed better than state-owned enterprises in the subsequent years. Moreover, the release of social responsibility reports had the more significant impact on the financial performance of state-owned and private enterprises in the current period than in the subsequent periods. Specifically, CSR release was not significantly associated to the financial performance of state-owned enterprises on the lag of the first, second, and third periods. But it had an impact on the lag of the first, second, and third periods among private enterprises. Such findings suggested that CSR reporting helped improve the corporate financial performance of state-owned and private enterprises in the current period, but this kind of effect was more significant among private enterprises in the lag periods.

Design of a Strain Sensor Based on Cascaded Fiber Bragg Grating for Remote Sensing Monitoring

Harsh environments require developed detection by an optical communication system to ensure a high level of security and safety. Fiber Bragg gratings (FBGs) are emerging sensing instruments that respond to variations in strain and temperature by varying wavelengths. In this study, a cascaded uniform FBG is designed as a strain sensor for 6 km length at 1550 nm wavelength with 30 °C temperature by analyzing dynamic strain and wavelength shifts. The FBG is placed in a small segment of an optical fiber that reflects light with a specific wavelength and passes on the remaining wavelengths. Consequently, periodic alteration occurs in the refractive index in the fiber core. The alteration in the modal index of the fiber is produced by strain effects on a Bragg wavelength. When the developed sensor is exposed to the strain (0.01) of the cascaded uniform FBG, the wavelength shifts by 0.0000144383 μm. The sensing accuracy of the developed sensor is 0.0012. Simulation results show the reliability and effectiveness of the strain monitoring sensor for remote sensing application.

‘Memory Mate’ as Boundary Object in Cancer Treatment for Patients with Dementia

This article is based on observation of a cross-disciplinary, cross-institutional team that worked on an intervention called ‘Memory Mate’ for use in a UK Cancer Centre. This aimed to improve treatment outcomes for patients who had comorbid dementia or other memory impairment. Comorbid patients present ambiguous, spoiled identities, problematising the boundaries of health specialisms and frames of understanding. Memory Mate is theorised as a boundary object facilitating service transformation by changing relations between oncology and mental health care practice. It crosses the boundaries between oncology and mental health. Its introduction signifies an important step in reconfiguring relations between the specialisms. As a boundary object, it contains parallel, even contesting worlds, with potential to enable an eventual synthesis of the double stigma of cancer and dementia. Memory Mate comprises physical things, such as an animation, but its principal value is in the interaction it initiates across disciplines and services. It supports evolution of practices to address a newly emergent challenge for health service provision, namely the cancer patient with comorbid dementia/cognitive impairment. Getting clinicians from different disciplines working together on a practical solution generates a dialogue that can shift professional identity and change the culture of practice.

Small and Medium-Sized Enterprises, Flash Flooding and Organisational Resilience Capacity: Qualitative Findings on Implications of the Catastrophic 2017 Flash Flood Event in Mandra, Greece

On November 15th, 2017, a catastrophic flash flood devastated the city of Mandra in Central Greece, resulting in 24 fatalities and extensive damages to the built environment and infrastructure. It was Greece’s deadliest and most destructive flood event for the past 40 years. In this paper, we examine the consequences of this event to small and medium-sized enterprises (SMEs) operating in Mandra during the flood event, which were affected by the floodwaters to varying extents. In this context, we conducted semi-structured interviews with business owners-managers of 45 SMEs located in flood inundated areas and are still active nowadays, based on an interview guide that spanned 27 topics. The topics pertained to the disaster experience of the business and business owners-managers, knowledge and attitudes towards climate change and extreme weather, aspects of disaster preparedness and related assistance needs. Our findings reveal that the vast majority of the affected businesses experienced heavy damages in equipment and infrastructure or total destruction, which resulted in business interruption from several weeks up to several months. Assistance from relatives or friends helped for the damage repairs and business recovery, while state compensations were deemed insufficient compared to the extent of the damages. Most interviewees pinpoint flooding as one of the most critical risks, and many connect it with the climate crisis. However, they are either not willing or unable to apply property-level prevention measures in their businesses due to cost considerations or complex and cumbersome bureaucratic processes. In all cases, the business owners are fully aware of the flood hazard implications, and since the recovery from the event, they have engaged in basic mitigation measures and contingency plans in case of future flood events. Such plans include insurance contracts whenever possible (as the vast majority of the affected SMEs were uninsured at the time of the 2017 event) as well as simple relocations of critical equipment within their property. The study offers fruitful insights on latent drivers and barriers of SMEs’ resilience capacity to flash flooding. In this respect, findings such as ours, highlighting tensions that underpin behavioural responses and experiences, can feed into: a) bottom-up approaches for devising actionable and practical guidelines, manuals and/or standards on business preparedness to flooding, and, ultimately, b) policy-making for an enabling environment towards a flood-resilient SME sector.

The Use of Symbolic Signs in Modern Ukrainian Monumental Church Painting: Classification and Hidden Semantics

Monumental church paintings are often perceived either as the interior decoration of the temple or as the "Gospel for the illiterate," as the temple painting often contains scenes from Holy Scripture. In science the painting of the Orthodox Church is mainly the subject of study of art critics, but from the point of view of culturology and semiotics, it is insufficiently studied. The symbolism of monumental church painting is insufficiently revealed. The aim of this paper is to give a description of symbolic signs, to classify them, to give examples for each type of sign from the paintings of modern temples of Eastern Ukraine, on the basis of semiotic analysis of iconographic plots used in monumental church painting. We offer own classification of symbols of monumental church painting, using examples from the murals of modern Orthodox churches in Eastern Ukraine, mainly from the Donetsk region. When analyzing the semantics of symbolic signs, the following methods of the culturological approach were used: semiotic, iconological, iconographic, hermeneutic, culturological, descriptive, comparative-historical, visual-analytical. When interpreting the meanings of symbolic signs, scientific, cultural and theological literature were used. Photos taken by the author have been added to the article.

Application of Different Ratios of Effluents of Ethanol Alcohol Factories on Germination of Barley

Using effluent as a sustainable water resource for agriculture not only could provide part of water needs but also would save the existing water resources, durably. Vinasse, the effluent of ethanol alcohol factories, a by-product, which is derived from sugarcane molasses, is one of the water resources that could be effectively utilized for agricultural purposes. In the present study in order to investigate the application of different ratios of water: vinasse on germination and growth of barley seedlings an experiment was designed in pots with completely randomized design with three replications and control treatment. The consequences of four irrigation levels were studied with different water: effluent ratios (100% water, 90% water & 10% effluent, 75% water & 25% effluent, 50% water & 50% effluent) on germination and growth of barley seedling components in sandy-loam soil. The results showed that, with increasing the percentage of vinasse in the irrigation admixture, the germination percentage in barley seedlings decreased, significantly, so that the decrease in germination in comparison with the control samples in the second and third treatments was 20% and 93.33%, respectively. Seed germination percentage was about 46.66. The average stem length in seedlings was 14.3 mm and the average root length was 9.37 mm. The averages of the soils Electrical Conductivity (EC) and pH which were under irrigation with different ratios of vinasse (dSm-1) were 5.85 and 7.32, respectively, which showed a 76.2% increase in soil salinity.

The Psychological Effects of the COVID-19 Pandemic on Non-Healthcare Migrant Workers in a Construction Company in Saudi Arabia

Introduction: The Coronavirus (COVID-19) disease was firstly reported in Asia at the end of 2019 and became a pandemic at the beginning of 2020. It resulted in a significant impact over the global economy and the health care systems around the world. The immediate measure adopted worldwide to contain the virus was mainly the lockdown and curfews. This certainly had an important impact on expats workers due to the financial insecurity, culture barrier and distance from the family. Saudi Arabia has one of the largest flows of foreign workers in the world and expats are the majority of the workforce. The aim of this essay was assessing the psychological impact of COVID-19 in non-health care expats living in Saudi Arabia. Methods: The study was conducted in a construction company in Riyadh with non-health care employees. The cross-sectional study protocol was approved by the company's executive management. Employees who verbally agreed to participate in the study were asked to anonymously answer a questionnaire validated for behavioral research (DASS-21). In addition, a second questionnaire was created to assess feelings and emotions. Results: More than a third of participants screened positive for one or more psychological symptoms (depression, anxiety and stress) on the DASS-21 scale. Moreover, it was observed an increase on negative feelings on the additional questionnaire. Conclusion: This study reveals an increase on negative feelings and psychological symptoms among non-health care migrant workers during the COVID-19 pandemic. In light of this, it is crucial to understand the emotional effects caused by the pandemic on migrant workers in order to create supportive and informative strategies minimizing the emotional impact on this vulnerable group.

Unattended Crowdsensing Method to Monitor the Quality Condition of Dirt Roads

In developing countries, most roads in rural areas are dirt road. They require frequent maintenance since they are affected by erosive events, such as rain or wind, and the transit of heavy-weight trucks and machinery. Early detection of damages on the road condition is a key aspect, since it allows to reduce the maintenance time and cost, and also the limitations for other vehicles to travel through. Most proposals that help address this problem require the explicit participation of drivers, a permanent internet connection, or important instrumentation in vehicles or roads. These constraints limit the suitability of these proposals when applied into developing regions, like Latin America. This paper proposes an alternative method, based on unattended crowdsensing, to determine the quality of dirt roads in rural areas. This method involves the use of a mobile application that complements the road condition surveys carried out by organizations in charge of the road network maintenance, giving them early warnings about road areas that could be requiring maintenance. Drivers can also take advantage of the early warnings while they move through these roads. The method was evaluated using information from a public dataset. Although they are preliminary, the results indicate the proposal is potentially suitable to provide awareness about dirt roads condition to drivers, transportation authority and road maintenance companies.

Applying Systematic Literature Review and Delphi Methods to Explore Digital Transformation Key Success Factors

Digital transformation is about identifying the necessary changes of the entire business model, rethinking how to transform the traditional operations into digital ones that can create better value to its customers. Efforts are common across industries, but they often fail due to a lack of understanding of the factors required to focus on and change to be able to embark in digital transformation successfully. Further research is required to bridge the knowledge gap between academia and industry to support companies starting their digital transformation journey. To date there is no consensus on digital transformation key success factors. Therefore, the aim of this paper is to identify the success factors in digital transformation journey, throughout conducting a systematic literature review of 134 peer-reviewed articles to get better insights regarding the research progress in this field.  After completing the systematic literature review it will be followed by Delphi study to get experts consensus on the most significant factors affecting digital transformation implementation. The findings indicate that organizations undergoing digital transformation should focus mainly on (1) well managed digital transformation activities; (2) digital business strategy; (3) supportive culture; (4) top management support; (5) organizational change capabilities.

Research on Traditional Rammed Earth Houses in Southern Zhejiang, China: Based on the Theory of Embeddedness

Zhejiang’s special geographical environment has created characteristic mountain dwellings with climate adaptability. Among them, the terrain of southern Zhejiang is dominated by mountainous and hilly landforms, and its traditional dwellings have distinctive characteristics. They are often adapted to local conditions and laid out in accordance with the mountains. In order to block the severe winter weather conditions, local traditional building materials such as rammed earth are mostly used. However, with the development of urbanization, traditional villages have undergone large-scale changes, gradually losing their original uniqueness. In order to solve this problem, this paper takes traditional villages around Baishanzu National Park in Zhejiang as an example and selects nine typical villages in Jingning County and Longquan, respectively. Based on field investigations, this paper extracts the environmental adaptability of local traditional rammed earth houses from the perspective of “geographical embeddedness”. And then combined with case analysis, the paper discusses the translation and development of its traditional architectural methods in contemporary rammed earth buildings in southern Zhejiang.

Relationship between Iron-Related Parameters and Soluble Tumor Necrosis Factor-Like Weak Inducer of Apoptosis in Obese Children

Iron is physiologically essential. However, it also participates in the catalysis of free radical formation reactions. Its deficiency is associated with amplified health risks. This trace element establishes some links with another physiological process related to cell death, apoptosis. Both iron deficiency and iron overload are closely associated with apoptosis. Soluble tumor necrosis factor-like weak inducer of apoptosis (sTWEAK) has the ability to trigger apoptosis and plays a dual role in the physiological versus pathological inflammatory responses of tissues. The aim of this study was to investigate the status of these parameters as well as the associations among them in children with obesity, a low-grade inflammatory state. The study was performed on groups of children with normal body mass index (N-BMI) and obesity. 43 children were included in each group. Based upon age- and sex-adjusted BMI percentile tables prepared by the World Health Organization, children whose values varied between 85 and 15 were included in N-BMI group. Children, whose BMI percentile values were between 99 and 95, comprised obese (OB) group. Institutional ethical committee approval and informed consent forms were taken prior to the study. Anthropometric measurements (weight, height, waist circumference, hip circumference, head circumference, neck circumference) and blood pressure values (systolic blood pressure and diastolic blood pressure) were recorded. Routine biochemical analyses, including serum iron, total iron binding capacity (TIBC), transferrin saturation percent (Tf Sat %) and ferritin, were performed. sTWEAK levels were determined by enzyme-linked immunosorbent assay. study data were evaluated using appropriate statistical tests performed by the statistical program SPSS. Serum iron levels were 91 ± 34 mcrg/dl and 75 ± 31 mcrg/dl in N-BMI and OB children, respectively. The corresponding values for TIBC, Tf Sat %, ferritin were 265 mcrg/dl vs. 299 mcrg/dl, 37.2 ± 19.1% vs. 26.7 ± 14.6%, and 41 ± 25 ng/ml vs 44 ± 26 ng/ml. In N-BMI and OB groups, sTWEAK concentrations were measured as 351 ng/L and 325 ng/L, respectively (p > 0.05). Correlation analysis revealed significant associations between sTWEAK levels and iron related parameters (p < 0.05) except ferritin. In conclusion, iron contributes to apoptosis. Children with iron deficiency have decreased apoptosis rate in comparison with that of healthy children. sTWEAK is an inducer of apoptosis. OB children had lower levels of both iron and sTWEAK. Low levels of sTWEAK are associated with several types of cancers and poor survival. Although iron deficiency state was not observed in this study, the correlations detected between decreased sTWEAK and decreased iron as well as Tf Sat % values were valuable findings, which point out decreased apoptosis. This may induce a proinflammatory state, potentially leading to malignancies in the future lives of OB children.

Director Compensation, CEO Duality, State Ownership, and Firm Performance in China: Proof from Panel Data of Publicly Listed Enterprises from 1999 to 2020

This paper offered the primary methodical proof on how director remuneration related to enterprise earnings in listed firms in China in light of most evidence focusing on cross-sectional data or data in a short span of time. Using full economic and business panel data on China’s publicly listed enterprise from 1999 to 2020 over two decades in the China Stock Market & Accounting Research database, we found statistically significant positive associations between director pay and firm performance in privately owned firms over this period, supporting the agency theory. In contrast, among the state-owned enterprises, there was a reverse relation between director compensation and firm financial performance, contributing to the existing literature. But the results also revealed that state-owned enterprises financially performed as well as private enterprises. Such findings suggested that state ownership might line up officials’ career incentives with party prime concern rather than pecuniary incentives. Also, CEO duality enhanced firm performance. As such, allegiance to the party and possible advancement to an upper-level political position would motivate company directors in state-owned enterprises. On the other hand, directors in privately owned enterprises might be motivated by monetary incentives. In addition, a statistical regression model was proposed and tested to get the results of the performance of state-owned enterprises. Finally, some suggestions were made about how to improve the institutional management of government-owned corporations in China.

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.