Social and Cultural Studies

ABSTRACT
Public finance management is critical to the development of any nation, and therefore conscious efforts must be made available to ensuring that there are tools, concrete actions and steps that could assist in the management of state resources and finance, which in return could help in developing the trust of the citizenry in the Government.Many developing nations are now having an opportunity to ensuring that financial resources of the state are properly managed. The consequent increment of unemployment rate, poverty, lack of better education, and good social amenities are all in existence as a result of gross incompetence and improper management of the resources of the state.Each and every Government has the duty of care to ensuring accountability, transparency, political will, and controls (checks and balances) in the administration, and management of state resources.Sierra leone as a post conflict reconstruction country, shares the same challenges with any other developing country when it comes to national resources (finance) management. Previous reports by the audit service Sierra Leone, spanning from the periods of 2014 to 2020 could serve as a pointer to corroborate the facts that gross incompetence in the management of the finances of the state is getting to an uncondonable level, and therefore it is mandatory on the authorities of the state to effect positive steps to addressing that issue.Sierra leone’s wage bill increased from 43% to 67% from 2018 to 2020, which is about 24% according to statistics and data from the ministry of finance.Therefore if Government keeps on this same pace of sheer economic insensitivity, without exploring other revenue opportunities, and also if the demand of finances exceeds the supply of the available finance resources, that will create an imbalance economic conditions, and then the welfare and quality of life of the citizens would be compromised.Conclusively the thrust of this research seeks to explore the possible opportunities, and emanating challenges of public finance management in the context of Sierra Leone.

ABSTRACT
Public finance management is critical to the development of any nation, and therefore conscious efforts must be made available to ensuring that there are tools, concrete actions and steps that could assist in the management of state resources and finance, which in return could help in developing the trust of the citizenry in the Government.Many developing nations are now having an opportunity to ensuring that financial resources of the state are properly managed. The consequent increment of unemployment rate, poverty, lack of better education, and good social amenities are all in existence as a result of gross incompetence and improper management of the resources of the state.Each and every Government has the duty of care to ensuring accountability, transparency, political will, and controls (checks and balances) in the administration, and management of state resources.Sierra leone as a post conflict reconstruction country, shares the same challenges with any other developing country when it comes to national resources (finance) management. Previous reports by the audit service Sierra Leone, spanning from the periods of 2014 to 2020 could serve as a pointer to corroborate the facts that gross incompetence in the management of the finances of the state is getting to an uncondonable level, and therefore it is mandatory on the authorities of the state to effect positive steps to addressing that issue.Sierra leone’s wage bill increased from 43% to 67% from 2018 to 2020, which is about 24% according to statistics and data from the ministry of finance.Therefore if Government keeps on this same pace of sheer economic insensitivity, without exploring other revenue opportunities, and also if the demand of finances exceeds the supply of the available finance resources, that will create an imbalance economic conditions, and then the welfare and quality of life of the citizens would be compromised.Conclusively the thrust of this research seeks to explore the possible opportunities, and emanating challenges of public finance management in the context of Sierra Leone.

Electronic commerce (e-commerce) has transformed business processes in a number of organizations and will continue to do so in future (Al-Qirim, 2009).A number of scholars hold the view that innovation shave positive impact on business operations and bring with them substantial benefits. Some of the benefits widely associated with innovations include the following: improvement in operational efficiency, access to a wider range of markets, greater potential for partnership with suppliers, improved customer services, accessibility and flexibility in administration, and partnership among others (Vaithianathan, 2010).

The above-mentioned United Nations Environmental Protection (UNEP) Green Economy Initiative (GEI) defines a green economy as "one that results in improved human well-being and social equity, while significantly reducing environmental risks and ecological scarcities". In its simplest expression, a green economy can be thought of as one which is low carbon, resource efficient and socially inclusive." Others such as OECD, World Bank and Global Green Growth Institute (GGGI) use the term 'green growth', which is similar to the concept of green economy yet slightly different in terms of its implementation approach. The OECD Green Growth Report defines green growth as "fostering economic growth and development, while ensuring that natural assets continue to provide the resources and environmental services on which our wellbeing relies". Hence, both operate on the basis of development within planetary boundaries. Growth is an element of both concepts, but the question remains what kind of growth and how do we come back, or remain, within planetary limits. In developing countries such as Sierra Leone, roughly six million people lack access to energy, water, sanitation, shelter, food, clothing and transport. Without significant growth of goods and services, it is impossible to lift these people out of poverty. Although growth does not always translate into poverty reduction, poverty reduction is always associated with growth whichever the measure of poverty is used. Whereas in industrialized countries, consumption and production patterns are unsustainable, using considerable amounts of natural resources and with related negative environmental and sometimes social impacts. The green economy seeks to drive the growth of nations, especially developing and transitioning countries.

This research examines opportunities and constraints facing local revenue mobilization in Sierra Leone, with an emphasis on local governments settings. Specific revenue instruments and their effects on economic efficiency, income distribution and accountability are discussed. In particular, political and administrative constraints facing various revenue instruments and factors affecting citizens' compliance behaviour are addressed accordingly. The analysis is exemplified by critical examination from cases across local governments in Sierra Leone. A general conclusion emerging from the study is that local revenues mobilised in most local government authorities in Sierra Leone are necessary but not sufficient to develop and supply adequate services for the fast-growing population. On this basis constraints, opportunities and areas for further research on the dynamics local government revenue mobilisation in Sierra Leone are identified.

This study is to determine the factors that influence the prevalence of healthcare associated infections among HCWs in Bo City. HAI is one of the leading causes of death and increased morbidity for hospitalized patients. After the principle of the study and its possible outcomes are explained to all subjects. All personal information of the study subjects and result were dealt with confidentially. All healthcare associated infections cases involving HCWs at Rescue Health Center for a period of two years (2020 and 2021) were analyzed even though the data used was not originally collected for any research purposes. A total of 860 healthcare associated infection patients were recruited for the study. The minimum age of study participants was 40 years and maximum was 80 years and above. The median age was 60 years. Healthcare associated infections are one of the common medical conditions to be contact in hospital everywhere. Consequently, this study has also discovered that healthcare associated infections are closely connected and associated with the type of job someone had; and that the condition can lead to disastrous consequences. Healthcare associated infections were proven to have led to problems such as heart disease, stroke, vision loss, kidney disease, and nerve damage. It came out clearly during this research that one out of four people who visited Rescue Health Center do not know they had healthcare associated infections. This study also found out that healthcare associated infections, like any other disease can affect any gender male or Female, whether rich or poor. Results further shows that more female than men are affected, of serious concern to the researcher is the huge difference between those women below the age of 60 years. This seemingly huge difference was attributed to the frequency of hospital visit by women or their children. In this study, majority of the study participants were males. This is always the case as far as healthcare associated infected patients are concerned and in similar studies earlier, males were majority of the patients. But healthcare associated infections are more prevalence among female than male. The study also shows that healthcare associated infections were more prevalent in July (14.3%) for 2020 while as August (36.1%) had the highest for 2021. The study also shows that healthcare associated infections are more prevalence in 2021 (10.1%) as compared to 2020 (8.1%). The prevalence of healthcare associated infections was found to be 9.2% which is higher than what has been found in an earlier study in Rescue Health Center as 7.8%. A total of 860 screened patients were recruited at the Rescue Health Center during this study and (475) were males with a prevalence of (8.4.0%). The findings of this study also conform accordingly regarding those who visited Rescue Health Center It can be rightly concluded from the summary of the findings that healthcare associated infections depends on frequency of hospital visits and the degree of training received by the medical personnel. These findings are strong and should therefore not be swept under the carpet or taken for granted. It can also be safely concluded that the rate of infection among adult women below 60years is overwhelmingly higher than that of men in that same age bracket.

Financial fraud is a major threat to institutions in Sierra Leone especially the Banking institutions, and this problem is expected to grow if measures are not installed to preventing the spade of fraudulent activities in institutions. Billions of leones are lost on a yearly basis through fraudulent activities in financial institutions according to the financial intellengence units, and these acts have derailed the profitability propensity of these Banks. The consequences of frauds on an institution are so adverse and enormous, and they could derail the progress of such institutions, and fundamentally undermine the objectives, goals and targets of such institutions. A liberal, condusive and competitive market can never be achieved, if the issues around fraud are not managed or prevented either on the side of the financial institutions, or the customers or clients of those institutions. I used a unique dataset to examine the causes and consequences of financial fraud in Banking institution in Sierra leone, using Eco Bank Sierra Leone Limited as a case. First, i find that decreasing cognition is associated with higher scam susceptibility scores and is predictive of fraud victimization. Second, overconfidence in one's financial knowledge is associated with fraud victimization and so much more.

In the wake of invasive species and climate change, sub-family Lymantriinae a neglected group was chosen to evaluate and consider as bio-indicator of the disturbed ecosystem with anthropogenic activities. In the present study, moth collections were carried out through a light trap in the plains at the foot hills of the Nilgiris and hilly regions of lower Pulney hills. The hilly region was more abundant with 260 individuals of 18 species from 12 genera under 5 tribes than the plains with 87 individuals of 14 species from 10 genera under 4 tribes. The dominant Lymantriid fauna were distinctly different for both regions. Plains were dominated by Aroa simplex attributed to prevalence of Lantana camera and hilly regions dominated by Perina nuda on Artocarpus heterophyllus intercropped in coffee plantations. The alpha diversity analysis also indicated that the hilly region was species-rich than the plains with more anthropogenic activities through Shannon Weiner Diversity index, Simpson’s...

In recent years the topic of decentralisation has received great attention. The increased interest is not only because of its theoretical appeal, but it is related to the rising number of countries adopting a more decentralised system. The widespread economic liberalization along with political change towards openness and democracy is one of the driving forces. In transition economies, including the transition countries in Europe and Central Asia (ECA)2 such trend was largely driven by the limited administrative and financial capacity of the center, while in some other regions the policy shift may be prompted by the collapse and erosion of central control. However, decentralization is not about weakening central authority. The important goal is to make the local government more responsive to the needs of local population. Most discussions about decentralisation accordingly center on attempts to improve the delivery of services. The countries in ECA region started the transition process with wholesale restructuring of their political systems. The discontent with welfare state institutions and the challenges that globalization processes triggered have modified the professional discourses on state, governance and democracy. The need for decentralization and devolution of power from central to local authorities has become one of the priorities in changing the state in these countries. The devolution of power necessarily intervenes with service delivery responsibilities, public finances arrangements, rebuilding central state capacities and institutions. While reasons for decentralization in the region vary, decentralization reform has been one of prevailing common prescriptions for addressing a wide range of other issues, including economic inefficiencies, macroeconomic instability, governance deficiencies, and poor delivery of public services. Interrogating some of the basic definitions on decentralization, decentralized governance and good governance and their significance for the ECA region, this paper focuses on the recent decentralization efforts made by the transition countries in ECA, concentrated around the implementation of the current decentralization agenda. It further explains why there are different approaches on the decentralization processes in these countries. At the same time, it recognizes that the decentralization everywhere is considered as a necessary mechanism to address a number of critical issues, including delivery of services. The section on legal, institutional capacities and financial resources at local level, attempts to underline the problem of limited capabilities that exists in local governments in these countries. The paper also addresses the importance of accountability and community empowerment in enhancing and improving service delivery. It suggests establishment of institutions and mechanisms to promote accountability in order to control government's abuses and increase governments' responsibility. Recognizing the predominant role of the public sector in delivery of services in ECA countries, the paper also explores the potential of different forms of public-private partnership, as well as the role of the civil sector in providing service delivery. Finally, while some of the challenges these countries are facing with in improving their governance systems are addressed in the concluding remarks (e.g. the fight against corruption), they are not further elaborated in this paper.

In recent years the topic of decentralisation has received great attention. The increased interest is not only because of its theoretical appeal, but it is related to the rising number of countries adopting a more decentralised system. The widespread economic liberalization along with political change towards openness and democracy is one of the driving forces. In transition economies, including the transition countries in Europe and Central Asia (ECA)2 such trend was largely driven by the limited administrative and financial capacity of the center, while in some other regions the policy shift may be prompted by the collapse and erosion of central control. However, decentralization is not about weakening central authority. The important goal is to make the local government more responsive to the needs of local population. Most discussions about decentralisation accordingly center on attempts to improve the delivery of services. The countries in ECA region started the transition process with wholesale restructuring of their political systems. The discontent with welfare state institutions and the challenges that globalization processes triggered have modified the professional discourses on state, governance and democracy. The need for decentralization and devolution of power from central to local authorities has become one of the priorities in changing the state in these countries. The devolution of power necessarily intervenes with service delivery responsibilities, public finances arrangements, rebuilding central state capacities and institutions. While reasons for decentralization in the region vary, decentralization reform has been one of prevailing common prescriptions for addressing a wide range of other issues, including economic inefficiencies, macroeconomic instability, governance deficiencies, and poor delivery of public services. Interrogating some of the basic definitions on decentralization, decentralized governance and good governance and their significance for the ECA region, this paper focuses on the recent decentralization efforts made by the transition countries in ECA, concentrated around the implementation of the current decentralization agenda. It further explains why there are different approaches on the decentralization processes in these countries. At the same time, it recognizes that the decentralization everywhere is considered as a necessary mechanism to address a number of critical issues, including delivery of services. The section on legal, institutional capacities and financial resources at local level, attempts to underline the problem of limited capabilities that exists in local governments in these countries. The paper also addresses the importance of accountability and community empowerment in enhancing and improving service delivery. It suggests establishment of institutions and mechanisms to promote accountability in order to control government's abuses and increase governments' responsibility. Recognizing the predominant role of the public sector in delivery of services in ECA countries, the paper also explores the potential of different forms of public-private partnership, as well as the role of the civil sector in providing service delivery. Finally, while some of the challenges these countries are facing with in improving their governance systems are addressed in the concluding remarks (e.g. the fight against corruption), they are not further elaborated in this paper.

The main objective of this study is to equally examine and evaluate the role of commercial banks on the economic growth in Sierra Leone. The study portrays how loans and credit affect the GDP and consequently the level of economic growth of Sierra Leone. The data for this research study was collected through primary sources and secondary sources included a number of text books and annual reports. But primary sources are mostly collected. The data was analyzed through quantitative analysis using descriptive statistics. At the end of the study, it was revealed that commercial banks have a positive impact on the economic growth in Sierra Leone. It was also realized that domestic credit from commercial banks has a directly proportional relationship. The Recommendations were stated on the fact that, government should encourage the saving culture of Sierra Leoneans, increase the level of deregulation in the banking sector and also reduce the tax burden on commercial banks.

Humans are key players for the current unprecedented rate of biodiversity loss across the globe with climate change, pollution and the loss, fragmentation, and degradation of habitat (VITOUSEK et al 1997). According to convention on biological diversity (C B D) in 2019, defines biodiversity as "the variety of life on earth, including plants, animals and microorganisms, as well as the ecosystem of which they are part. Biodiversity includes genetic differences within species, the diversity of species and the variety of ecosystem. The development and presence of roads infrastructures is the major indicator of economic growth. Research has shown that several important indicators of economy like trade, electricity, communication, health are positive correlated with the road infrastructure. Therefore any government of a country considers it important to invest in road infrastructure for feature prospect of the country with the best possible ways. However, consequences of road construction cannot be neglected. Roads construction for mobility and accessibility of people inevitably transforms natural habitat in to a sealed and highly disturbed environment which always implies net loss of wild life habitat. The physical encroachment on the land, gives rise to disturbance and barrier effects that contribute to the overall habitat loss, fragmentation and degradation in Sierra Leone. Humans are changing the original structure of ecological communities by roads infrastructure which increases the death rate of species. This modification in earth ecological communities causes a compelling concern for ecosystem diversity loss Sierra Leone, like most developing countries trying to construct roads for mobility and accessibility. Road construction projects undertaken by government or NGOs in Sierra Leone can reduce landscape permeability. Therefore the fundamental changes in landscape structure have both direct and indirect impacts on the conservation of species and biodiversity. The direct loss refers to the reduction of the total area of an ecosystem caused by the presence of roads and its verges, i.e. by the conversion of the original land cover into artificial surfaces. The indirect loss refers to the effects such as the fragmentation (portioning of an ecosystem in to smaller and more isolated patches), and the degradation of ecosystem induce by noise, air, water pollution, artificial light. These effects cause and indirect loss of habitat in that, they reduce the capacity of and ecosystem to sustain its original biodiversity. It is explicit that, in Sierra Leone, most of the species are endangered as a result of road constructions the use of bulldozers and other machines in the operation to level the land, clear trees, and flatten the ground will destroy and displace many living organisms from their natural habitat and change their entire ways of living. The process will unable organism to adapt to drastic changes in their natural habitat.

Ecological effects on roads construction include physical disturbance, habitats loss, extinction of populations of species near road edges, mortality of wildlife that are using roads edges as habitat, and the scattering of wildlife (including invasive species and alien species) along road network. In other words, roads construction contributes essentially to the socioeconomic and cultural development of rural communities. Improved road infrastructure facilitates rural population to find work in and beyond their respective communities. Similarly, the city of Bo has been experiencing 21 st Century massive asphalt roads construction. This research is to assess the effects of road construction on ecological biodiversity on the livelihood of the people in Bo City. Biodiversity is increasingly threatened by rapid infrastructure expansion and its associated ecological effects. Infrastructure such as roads, alter ecological conditions by cutting through habitats and consequently reducing populations of many wildlife species. As a result local species in abundance decline in the nearness of infrastructure and increase with distance from the infrastructure until leveling off at a certain threshold distance. This decrease in population density varies by taxonomic group, with mammals being affected over long distance than birds (Benitez, Lopez, et al 2010.

This study is a comprehensive research on the Impact of Physics Practical's on the Teaching and Learning of Senior Secondary Schools Physics in Selected School in Bo City Physics subject is an elective subject where students in the science stream pursue the subject during their upper secondary school. This is despite the fundamental role Physics as a science subject plays in the contribution of innovations and developments teachers tend to avoid the practical work in the laboratory which they consider waste of time and they do not understand the importance of laboratory experiments. Specifically, the study was set to achieve six objectives namely; To find out the Demographic Characteristic of respondents, To identify the knowledge of teachers and students on physics practical, To examine the attitudes of student and teachers towards physics Practicals, To examine the engagement of teachers and students in physics Practicals, To determine the effectiveness of teaching physics and To identify the factors affecting the teaching and learning of physics Practical. The research was carried out by six selected senior Secondary Schools in Bo City. The design of the research will adopt a descriptive survey. The population of the study consists of 676 pupils and twelve (12) teachers in the senior secondary school that offer and teacher teaching physics respectively. Out of which 169 students and all the twelve teachers were selected through a simple random sampling. Data was collected using questionnaires .the a questionnaire comprises of six sections. Each of the section dealt with one objective. The analysis of the data collected was done using SPSS version 25 and Excel. From the result of the research many problems were unfolded. These problems that were unfolded are: the teachers and student are not effective engage in Practicals and there are factors affecting students and teacher in the effective teaching and learning of physics practical The recommendations made will mitigate the problem.