The preventive systems required to ensure workers are protected from occupational accidents and injuries dwell heavily on effective occupational health and safety management (OHSM) systems and practices. In this study, the concepts of the job demand-resource model (JD-R), self-determination theory (SDT), and perceived organizational support for safety (POSS) theory were adopted to develop a holistic conceptual model that seeks to unravel moderating and mediating effects of work motivation on the causal link between OHSM practices and work performance in the oil and gas sector. The study measured OHSM practices from six distinct safety dimensional perspectives and work performance using a two-dimensional distinct construct that assesses different aspects of positive work behaviours. A quantitative research approach through the structural equation modelling analysis technique was applied. A total of 1310 participants were selected across three major organizations that represent downstream, upstream, and middle stream of the Ghanaian oil and gas sector. Respondents were recruited through stratified, purposive, and convenient sampling techniques. The findings from the path estimate through the SEM analysis suggested that OHSM practices positively and significantly influenced both safety performance and task performance of employees. However, OHSM practices indicated a higher positive significant influence on task performance than safety performance. The significant influence of OHSM practices on both task and safety performance was significantly moderated and partially mediated by work motivation, while both task performance and safety performance were significantly determined by work motivation. In this study, the dimensions for assessing work performance extend the performance theories established in previous literature, whereas the integrated multifaceted OHSM practices employed diverge from the traditional individualistic approach by providing insights into more flexible managerial practices that are employee-centred and outcome-oriented. The findings from this study address the need for organizations to appreciate the importance of managing workers’ perception of OHSM practices as a motivational drive that induces work performance.

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Since the emergence of COVID-19, the aviation sector has been one of the numerous industries which have been affected the most. In this present paper, the thought of death among aviation workers as an indicator of anxiety at a time when the availability, access to, and use of Personal Protective Equipment (PPE) remains paramount to the survival of work in the line of duties and its influence on different work behaviors was assessed. The theoretical foundation of the study was built on the process efficiency theory, attentional interference theory, and the terror management theory (TMT), which focuses on both the psychological and emotional responses exhibited by people due to fear or worry about a specific situation. The study adopted an exploratory study design that incorporates a cross-sectional and self-reported survey among 646 frontline workers across 12 international airlines and the Ghana Airport Company Limited (GACL), Accra, Ghana using simple random sampling and convenient sampling techniques. After all the preliminary tests were performed, the path analysis estimated by Structural Equation Modelling (SEM) indicated that anxiety has a significant influence on workers’ stress-adaptive performance and task performance, but recorded no significant causal link with interpersonal performance. The findings indicated that all three proxies of employee work behaviours, which focus on both adaptive and task performance, were significantly related to workers’ access, availability, and use of PPE (APPE). The association between anxiety and APPE was also found to be significant. Bootstrapping mediation analysis shows that anxiety partially mediates the influence APPE has on both stress-adaptive performance and task performance, but did not show any mediating effect on the association between APPE and interpersonal performance. Among the three dimensions of death anxiety, both the fear of death (FDE) and death intrusion (DINT) indicated a significant partial mediating effect on the influence APPE has on all three multidimensional constructs of work behaviours. The findings literally prove that worrying about the fatality risk associated with COVID-19 is highly predictive.

Managing projects has become an integral part of business growth and sustainability in contemporary business management practices. As businesses grow and expand, there is a need for prudent and proper management of projects to ensure value for money. Accounting in general has been very critical to the survivor of every business. The complexity of some projects would require more than just average accounting knowledge to ensure their successful planning, execution and completion. It was against this background that this study sought to evaluate "managing projects using forensic accounting in detection and prevention of fraud". The study adopted a qualitative approach and Klynveld Peat Marwick Goerdeler (KPMG) Ghana, a renowned international audit firm was purposely sampled for the study due to its broad business engagements in forensic accounting. The study revealed forensic accounting as a relevant tool in the prevention and detection of fraud in project management practices. There were potential red flags of fraud in Ghanaian projects. Forensic accounting would help complete projects according to schedule and boost the credibility of project managers to the general public. The fraud was a general phenomenon that existed in almost every project. The findings also revealed that irrespective of the nature of fraud, forensic accounting could control it. It was concluded that forensic accounting is of enormous essence to the Projects Community in Ghana especially when forensic accountants were retained for forensic accounting purposes.

Globalization has mammoth divergent opportunities that are distinct in promoting economic changes in emerging markets. These include but not limited to trade, foreign direct investments, short-term capital flows, knowledge and movements of labour. The prospects for financial sectors in emerging markets are great. The capital market opens up to new investments that tend to boost overall economic performances. The occurrence has been impelled by technical change, denationalization in emerging markets, the deregulation of the financial markets in industrial countries, increased in institutional investors in developed economies and macroeconomic and trade reforms have portrayed emerging markets more attractive. These amounted to various opportunities for the financial industry in emerging markets. With several natural resources such as oil and other mineral deposits, developing countries mostly within the African region emerge with positive fiscal projections for the capital market. Since some mutual funds invest in the capital and money markets, with proper personal financial planning, financial independence is eminent in the future for the lay investor. Mutual funds have the potential for higher yield with minimum risk as compared to some other risky investment schemes such as forex trading. Professional fund management and easy liquidity of assets are some advantages of investing in mutual funds. However, investment yields on mutual funds are not guaranteed as fund assets are invested in shares, bonds, and stocks which may have fluctuating market price movements. Randomly selected invested capitals were computed using simple expected future value formula. The result indicated higher returns potential on investments in mutual funds in the long run. It was therefore concluded that there is enormous opportunities for wealth creation in investing in mutual funds in emerging markets which is ideal for personal financial planning.