No abstract

Pragmatically, there has been hot debate on the way Cocoa industry is managed in Ghana. These problems, mostly ethical in nature relate to Cocoa Purchasing and Transportation.  Social Consumers have argued these out from Christian and Biblical perspectives such as proverbs 11:1.  Christian critics in the industry argue that their career in the industry raises a lot of ethical and moral questions .These include not only the integrity and objectivity of the measuring instrument used in measuring the commodity from the producers  level, but also the monopolization of cocoa exports and lack of new value creation activities in the industry as well as streamlining the activities of  handling losses through the transportation of the raw materials to their points of conveyance. One will however, envisage that Christian organizations have not wholly been involved in the establishment of firms in Cocoa industry as commonly observed in financial and educational sectors in Ghana where, many of such firms belong to several religious organizations. The carefulness and integrity of these honorable Christian men and women in tempering with the controversial measurement scale as per the policies of the License Buying Companies (LBCs) have been questioned because the fragility of the industry makes people so susceptible to dishonesty and corruption which create a lot of ethical issues. According to a UK Department for Environmental, Rural and Food Affairs (DEFRA), more than half of consumers in the country said they will not try to buy products whose ethics they disagree with. The objective of this study is to assess the ethical issues and current innovations on cocoa purchases in relation to the controversial scale and to understand the reasons for lack of value added creation activities. The methodology involved data collection (a survey) and use of the theoretical framework .Secondary data on cocoa purchases for the ten years period between 2001-2010 were used for the analysis. In addition responses from eighty-seven marketing clerks representing two major License Buying Companies (LBCS) were collected as a basis for generalization and thirdly, experts’ opinion from two members of COCOBOD were gathered to provide descriptive analysis on the current condition in the COCOBOD. The results indicate that adjustment of scales by marketing clerks still remains the big and unresolved unethical practices in the minds of the farmers therefore scale adjustment is seen to be unfair and unethical from farmers’ perspective and according to proverbs 11:1.  Many of the respondents advocate for involvement of Christian organizations in the industry to help resolve unethical practices. The opinion from the experts clearly shows that COCOBOD has no tracking mechanism of cocoa purchases. However, manufacturing of raw beans are seen to be on the increase compared to the previous four years.

The current problem in the power industry in Ghana is worrying to every citizen of Ghana and brings into mind whether there is no effective control system to properly manage the services. The main motive for this research was to examine the impact of internal controls on revenue mobilisation at the power industry of Ghana. The selection of power industry is due to the fact that even though it is the sole and main power distributing company in Ghana, it has encountered a lot of financial problems in the recent times leading to poor provision of services, especially what is called ‘Dumsor’ in Ghanaian Language or unannounced power outage. The population for the study is the whole workers in the power industry in Ghana. The study used a purposive sampling technique to select the Kumasi main office which has 50 key employees as the sample for the study. A well-tailored questionnaire was used to gather primary data from the respondents. Descriptive statistics, reliability statistics and test of significant-(t-statistics) were performed through IBM SPSS to come out with the findings. The findings indicate that all the variables assessed were statistically significant, a Cronbach's alpha of 0.943 indicated that there is an excellent and equally effective avenue as internal control measures which the power industry can rely on. It is recommended that management, policy makers and future researchers should develop clear policy, new theories and models on how to regulate the industry to the benefit of all Ghanaians and the neighbouring Africa countries. Keywords: Revenue mobilisation, internal control, management guidance, theories, dumsor.

Return on Assets(ROA) and Return on Equity(ROE) are key performance indicators that the investors of company shares always look at to assess their future earning potentials. Any shareholder who anticipates a decline in return on his assets or equity in the form of shares usually takes proactive step to avoid such an unprecedented, unforeseen and undesired events to happen.  From the biblical perspective, in Mathew 25:27, investors put their moneys into the bank to obtain interest. This study focuses on establishing relationship between Return on Asset and Return on Equity  using Gross margin and Turnover as a model of Corporate strategic Donation in the selected firms. The population for the study is made up all the companies registered with Security and Exchange Commission database. The study uses sample size of consolidated financial statement of 471 subsidiaries that were registered and reported their financial statement with Security and Exchange database. It is a quantitative study that used IBM SPSS version 21 to analyze the data obtained from the secondary source. The responses received were analyzed   through descriptive statistics in the form of percentages, mean score , standard deviation , Simple and Multiple Regression Analysis and ANOVA tests  to determine how the various groups within the data collected may have greater or lesser influence on the success of Corporate strategic Donation as discretionary management tool. The research reveal that Corporate strategic Donation does not  have adverse impact on the measurement of Return on Asset(ROA,) and Return on Equity(ROE,) as the main dependable variables used in the analysis . While Turnover has positive impact on Corporate Strategic Donations, Profit Margin has negative relationship with Corporate Strategic Donation. The study concluded that emerging firms from the downturn were committed to their communities, but also seeking to generate a bigger impact with their contributions. The study recommends that future researchers can  use  large sample size  to show the relationship between corporate donations and their resultant effect on  shareholder returns.

: Pragmatically, there has been hot debate on the new wave of strategic governance in duality as a concept from Business perspective. Critics argue sharply and blamed Management inappropriately for utilizing duality model to achieve corporate goals. Nevertheless, there is a school of thought that believes that duality model negatively  or positively impacts the corporate performance especially at the top-level of management hierarchy. Few of the authors think  it has no impact whether the duality model is adopted or not by Top-level management. The purpose of this study examines the duality model as a concept and its dual goals  from the Ghanaian context. Specifically this study focus on measurement of the impact of duality model behavior of organizations in Ghanaian community. This study also aims to measure the application of the duality concept in relation to the three models : Technology acceptance model (1999), agency theory by Ullmann (1985), institutional theory by Dominic (2010).This research uses primary data from thirty  prominent organizations in Ghana, which have used the model in duality roles  .Questionnaire were sent to top level management  in these organizations to collect  Primary data .Responses were categorized and analysis was performed on data that was collected , to determine data reliability and usefulness. The result indicates that duality model is perceived to be easy and less expensive to use  and most of the managers in duality role perform better than individual managers in separate roles. Based on the research findings, managerial implications and directions for  future research are discussed.