http://41.74.91.244:8080/handle/123456789/78 2026-04-04T22:53:35Z http://41.74.91.244:8080/handle/123456789/1981 A model to predict corporate failure in the developing economies: A case of listed companies on the Ghana Stock Exchange Oduro, R; Asiedu, M.A The study aimed at developing a model that predict the probability of failure of companies operating in the developing economies using financial ratios and non-financial ratio. The logit model was the main statistical tool applied. A matched sample design was used. Three models were developed and compared; a model consisting of financial ratios only (Model 1), non-financial ratios only (Model 2) and both financial and non-financial ratios (Model 3). From the study, comparatively Model 3 is more efficient in predicting the corporate failure status in one year from now. Prediction of failure status of a corporate entity therefore should consider both financial and non-financial variables. JEL classification numbers: G3 Keywords: Corporate failure, corporate governance, logit model, log-likelihood, Ghana Stock Exchange Article 2017-01-01T00:00:00Z http://41.74.91.244:8080/handle/123456789/1980 Determinants of tax evasion in the developing economies: A structural equation model approach of the case of Ghana Oduro, R; Asiedu, M.A; Tackie, G The objective of this paper is to examine the factors that determine whether a tax payer would evade tax. It also seeks to explore the mediating role of tax education in the relationship between traditional, institutional, socio-cultural factors and tax evasion. A cross-sectional survey was used for the study. Using structural equation modelling with bootstrapping analysis, data from a sample of 1,052 tax payers, drawn from different parts of the country, was analysed and the result showed that, traditional factors and institutional factors positively influenced tax evasion; though the strength of the relationship is weak. This relationship was also found to be mediated by tax education as it relate negatively with traditional and institutional factors as well as tax evasion. It was also found that, socio cultural factors such as gender, income level, education and age do not have significant influence on tax evasion. The study concluded that, tax education plays a significant role in reducing the effect of traditional and institutional factors on tax evasion. The study recommended that educating respondents on the need to pay taxes moderate the extent to which increases in tax rates, penalty for tax non compliance, and audit probability contributes to tax evasion. It was again recommended that, high cost of compliance and high corruption level of tax officials would lead to increase in tax evasion, but intensive tax education mediating the effect of these factors on tax evasion. Key words: Tax evasion, tax rate, tax education, audit probability, structural equation modelling. Article 2018-01-01T00:00:00Z http://41.74.91.244:8080/handle/123456789/444 Systematic review of web-based learning environments in high school mathematics education: Attitude, achievement, challenges, and possible solutions [Sustavan pregled mre�nih okru�enja u?enja u nastavi matematike na sekundarnoj razini obrazovanja: Stavovi, postignu?a, izazovi i mogu?a rje�enja] Kissi P.S.; Nat M.; Idowu A. Web-based learning environments (WBLE) are widely adopted in the context of higher education. Comparatively, little is known about how they are used in high school mathematics curricula. Therefore, this systematic review investigates how WBLEs are applied in high school education and which outcomes this instructional approach has resulted in up to now. 14 related journal publications on high school WBLE are identified and analysed in terms of their WBLE activities, student achievement, attitude, and challenges encountered. The findings suggest that several activities are used in WBLE. WBLE application in high school mathematics education produced a neutral or positive effect on student achievement when compared to traditional classroom-based learning. Students� attitudes toward WBLE approach are varied. WBLE implementation challenges are classified as student-associated, faculty-associated, and operational. We proposed seven possible solutions to address these challenges based on previous studies. Also, recommendations for future research are discussed. � 2019, FACTEACHEREDUCATION. All rights reserved. Kissi, P.S., University of Education, HRM Department, School of Business, P. O. Box 25, Winneba, Ghana; Nat, M., Cyprus International University, School of Applied Sciences Lefko?a, via Mersin 10, North Cyprus, Turkey; Idowu, A., Cyprus International University, School of Applied Sciences Lefko?a, via Mersin 10, North Cyprus, Turkey 2019-01-01T00:00:00Z