This study investigates the multifaceted challenges and barriers to implementing public auditor recommendations in Ghana’s public sector over an eighteen months period, aiming to enhance governance and accountability. Utilizing a qualitative research approach, the study involved semi-structured interviews with key stakeholders, including officials from the Ghana Audit Service, government ministries, and civil society organizations. The findings reveal a complex interplay of organizational, political, and attitudinal factors that impede effective implementation. Key challenges identified include the lack of clear implementation plans, insufficient resources, weak political commitment, and a pervasive culture of mistrust towards audit recommendations. The research underscores the necessity for a comprehensive and holistic approach to address these barriers, advocating for strengthened political leadership, enhanced accountability mechanisms, and improved stakeholder coordination. Additionally, fostering a sense of ownership and buy-in among implementation stakeholders is crucial for successful reform. The study contributes valuable insights into the systemic issues affecting public sector governance in Ghana and offers practical recommendations for overcoming the identified challenges, ultimately aiming to empower citizens and enhance governmental accountability. By addressing these barriers, the research highlights the potential for transformative change in the governance landscape of Ghana’s public sector.
Firms, recognizing their Corporate Social Responsibility (CSR), are becoming catalysts for societal change by integrating Environmental, Social and Governance (ESG) criteria into their activities. The fashion industry exemplifies this effort, with an increasing number of companies embracing sustainability and ethical practices. In this context, our purpose is to provide a clear and comprehensive picture of the link between sustainability and business performance in the fashion industry. This work presents a Multivariate Regression Analysis, scrutinizing both external perspectives through stock prices and internal perspectives via profitability indices. Our aim is to discern the intricate relationship between sustainability practices and financial performance within the fashion industry, aligning ESG criteria with long-term economic success. Our regression analysis reveals a significant positive correlation between ESG scores and stock prices, indicating investor recognition of ESG performance as a crucial investment criterion. However, when focusing internally on profitability, the ESG score does not exhibit statistical significance, suggesting a yet-to-be-established connection between ESG policies and corporate profitability. This study underscores the evolving role of companies as sustainability promoters, emphasizing the crucial role of ESG performance in shaping investor perceptions. Nevertheless, it also highlights the need for further exploration into the intricate relationship between sustainable policies and corporate profitability. As businesses increasingly embrace sustainability, in fact, it could become paramount for informed decision-making and fostering ethical societal and environmental progress.
The US Infrastructure Investment and Job Act (IIJA), also commonly referred to as the Bipartisan Infrastructure Bill, passed in 2021, has drawn international attention. It aims to help to rebuild US infrastructure, including transportation networks, broadband, water, power and energy, environmental protection and public works projects. An estimated $1.2 trillion in total funding over ten years will be allocated. The Bipartisan Infrastructure Bill is the largest funding bill for US infrastructure in the recent history of the United States. This review article will specifically discuss funding allocations for roads and bridges, power and grids, broadband, water infrastructure, airports, environmental protection, ports, Western water infrastructure, electric vehicle charging stations and electric school buses in the new spending of the Infrastructure Investment and Job Act and why these investments are urgently necessary. This article will also briefly discuss the views of think tank experts, the public policy perspectives, the impact on domestic and global arenas of the new spending in the IIJA, and the public policy implications.
Biomass production (BIO) and its anomalies were modeled using MODIS satellite images and gridded weather data to test an environmental monitoring system in the biomes Atlantic Forest (AF) and Caatinga (CT) within SEALBA, an agricultural growing region bordered by the states of Sergipe (SE), Alagoas (AL), and Bahia (BA), Northeast Brazil. Spatial and temporal variations on BIO between these biomes were strongly identified, with the annual long-term averages (2007–2023) for AF and CT of 78 ± 22 and 58 ± 17 kg ha−1 d−1, respectively. BIO anomalies were detected through its standardized indexes—STD (BIOSTD), comparing the results for the years from 2020 to 2023 with the long-term rates from 2007 to each of these years. The highest negative BIOSTD values were in 2023, but concentrated in CT, indicating periods with the lowest vegetation growth, regarding the long-term conditions from 2007 to 2023. The largest positive BIOSTD values were for the AF biome in 2022, evidencing the highest vegetative vigor in comparison with the long-term period 2007–2022. The proposed BIO monitoring system is important for environmental policies as they picture suitable periods and places for agricultural and forestry explorations, allowing sustainable managements under climate and land-use changes conditions, with possibilities for replication of the methods in other environmental conditions.
Human resources (HR) analytics is garnering increasing interest each year and is set to play a pivotal role in the development of human resources. In the present era, numerous companies are harnessing the power of analytics to gain a competitive advantage by comprehending all the vital aspects of their workforce by enhancing employee retention through leveraging HR analytics to inform strategic HR choices. Many companies are now incorporating analytical tools into their HR function as a fact-based approach to develop relevant strategies and make informed decisions in managing their workforce more effectively. However, HR faces several challenges in implementing data analytics. Talent management commonly utilizes data analytics to enhance employee engagement, including retention rates, recruitment, job satisfaction, and happiness. This paper discusses the adoption of HR data analytics to enhance employee retention in the workplace. This study delves into the significance of HR data analytics in the realm of employee retention, aiming to assess the efficacy of data-driven decisions. A thorough examination of scholarly publications was undertaken, encompassing both indexed and non-indexed papers sourced from reputable electronic databases to gain insights into the present understanding of HR analytics and its influence on employee retention. The discussion uncovers that HR analytics has a noteworthy impact on improving employee retention in the workplace.
Paraffin wax is the most common phase change material (PCM) that has been broadly studied, leading to a reliable optimal for thermal energy storage in solar energy applications. The main advantages of paraffin are its high latent heat of fusion and low melting point that appropriate solar thermal energy application. In addition to its accessibility, ease of use, and ability to be stored at room temperature for extended periods of time, Nevertheless, improving its low thermal conductivity is still a big, noticeable challenge in recently published work. In this work, the effect of adding nano-Cu2O, nano-Al2O3 and hybrid nano-Cu2O-Al2O3 (1:1) at different mass concentrations (1, 3, and 5 wt%) on the thermal characteristics of paraffin wax is investigated. The measured results showed that the peak values of thermal conductivity and diffusivity are achieved at a wight concentration of 3% when nano-Cu2O and nano-Al2O3 are added to paraffin wax with significant superiority for nano-Cu2O. While both of those thermal properties are negatively affected by increasing the concentration beyond this value. The results also showed the excellence of the proposed hybrid nanoparticles compared to nano-Cu2O and nano-Al2O3 as they achieve the highest values of thermal conductivity and diffusivity at a weight concentration of 5.0 wt%.
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