the Mediating Role of E-Tax Innovation in Tax Administration.

This study examines the effect of tax reforms on revenue collection performance in Uganda, with a focus on the mediating role of e-tax innovation in tax administration. The research employs a quantitative approach, utilizing a cross-sectional survey design to collect data from 350 active taxpayers across various industries in the Greater Mbarara region. The study investigates the impact of tax reforms, including VAT reforms, presumptive tax regimes, and technological innovations in tax administration, on revenue collection performance. Structural Equation Modeling (SEM) was used to analyze the relationships between tax reforms and revenue collection performance. The findings reveal a positive and statistically significant relationship between tax reforms and revenue collection performance (β = 0.303, Z-value = 4.801, p < 0.001). The study also highlights the importance of e-tax innovation as a mediating factor in this relationship. The research contributes to the understanding of tax reform effectiveness in developing countries, emphasizing the role of fairness perceptions, tax education, and technological advancements in improving tax compliance and revenue collection. The findings suggest that a comprehensive approach integrating these factors is crucial for enhancing Uganda's tax system efficiency and effectiveness. This study provides valuable insights for policymakers and tax administrators in Uganda and similar developing countries, offering recommendations for improving tax reform strategies and implementation to boost revenue collection performance

Trichosanthis Radix: A comprehensive review on botany, ethnomedicine, phytochemistry, pharmacology, quality control and toxicology

Trichosanthis Radix, derived from the roots of Trichosanthes kirilowii Maximowicz and Trichosanthes rosthornii Harms, is used widely in traditional Asian medicine. It has been used for centuries across China, Japan, South Korea, and other Asian countries to treat several ailments, including diabetes, cancer, inflammation, cardiovascular and respiratory conditions. The pharmacopoeias in several countries recognize its ability to clear heat, reduce swelling, expel pus, generate fluids, and regulate menstruation. This review provides a comprehensive synopsis of botanical, and ethnomedicinal uses of Trichosanthis Radix. In addition, the phytochemical constituents, including proteins (trichosanthin), terpenoids (cucurbitacins), alkaloids, lignans, coumarins, and flavonoids, which contribute to its diverse pharmacological effects including antimicrobial, antiinflammatory, anticancer, antidiabetic, abortifacient, neuroprotective, immunoregulatory, and antiviral activities are examined. Furthermore, the clinical, pharmacokinetic, quality control measures, processing methods, and toxicity associated with Trichosanthis Radix are discussed. Finally, future research opportunities and potential applications of Trichosanthis Radix in modern medicine are explored with a focus on expanding its therapeutic use and ensuring safe and effective medicinal applications.Development of Sustainable Application for Standard Herbal Resources (KSN1823320), Development of Innovative Technologies for the Future Value of Herbal Medicine sources (KSN2511030), Korea Institute of Oriental Medicine, through the Ministry of Science and ICT, Republic of Korea

Internal Control Systems And Cash Flow Management In Commercial Banks In Rwanda.

The study aimed to explore whether internal control practices, such as the control environment, control activities, and risk assessment, can address cash flow management challenges at the Bank of Kigali branches in Gasabo District. A cross-sectional survey design was utilized to collect data from Bank of Kigali branches in Gasabo District and Descriptive statistics was used to present the characteristics of the bank's internal control systems as well as cash flow management indicators. A correlational research methodology was employed to describe and measure the degree of association between internal control systems and cash flow management practices. The analysis of the correlation between cash flow management practices and control activities reveals a robust and statistically significant positive relationship. The significant positive impact of risk assessment, as indicated by its unstandardized coefficient of 0.597 and standardized coefficient (Beta) of 0.491, underscores the importance of robust risk assessment procedures. Keywords: Internal Control Systems, Cash Flow Management, Commercial Banks, Rwanda

Instructional materials and pupils’ reading skills in primary schools in Serere town council, eastern Uganda.

This article focuses on the use of Institutional Materials (I.M.S) as a strategy for developing the reading skills in pupils in primary schools. Serere Town Council, Serere District in Eastern Uganda was taken as a case study. As a third world country, Uganda is faced with challenges in the area of education which have had a direct impact on the literacy level of learners. Being a country of diverse cultures, learners are taught in a language (English) which is not their mother tongue. The socio-economic challenges, particularly of having little or no parental support, as well as the challenges of educators who are not proficient in English as a medium of instruction, and large class sizes contribute to the low literacy levels. The study main objective was to establish whether the availability and use of I.M.S could improve reading skills among primary school pupils. The study revealed that I.M.S when properly utilized in the teaching of reading skills makes it easier for the leaner to excel in academic performance at all levels of education. I.M.S therefore, are of great importance for the teaching and learning of reading in primary schools especially at lower levels of education. The researchers therefore recommend that Primary school teachers should embrace the use of I.M.S, to develop the reading skills of pupils in primary schools

Utilisation of Acoli Folktales for Mindset Modification in Post-LRA Incursions: A Sociological Perspective

This study explores the sceptre of Acoli folktales on mentality adjustment among the Acoli people of northern Uganda. The overarching terminus of the study was to analyse the implications of Acoli folktales in mentality adjustment in the post-Lord Resistance Army (LRA) infringements in Acoli land. This was accomplished by conducting a literature review of some selected Acoli folktales, with a quintessence on the underlying concepts such as deceit, boredom, boastfulness, rebellious-ness, and treachery. Like any other traditional edification, the traditional Acoli community has pre-served group cohesiveness and unconscious acceptance of customary codes articulated, and en-coded in 13 their oral narratives (myths, legends, and folktales) to ensure a peaceful life in the ge-nealogy and community. The study found that folktales have momentousness in kinfolk regulation. Furthermore, the study claims that a commune with a strong awareness of folktales and their impli-cations for mentality adjustment would view squabbles as an integral aspect of human existence and harmonious living and would hence avoid actions and inactions 19 that foster antipathy

A Multimodal Convolutional Neural Network Based Approach for DICOM Files Classification. , 2025(1), e70107.

In this study, we developed a convolutional neural network approach for directly classifying digital imaging and communication in medicine files in medical imaging applications. Existing models require converting this format into other formats like portable network graphics. This conversion leads to metadata loss and classification bias, the developed model processes raw digital imaging and communication in medicine files, thereby preserving both pixel data and embedded metadata. The model was evaluated on chest X-ray images for tuberculosis detection and magnetic resonance imaging scan images for brain tumour classification from the National Institute of Allergy and Infectious Diseases. The X-ray modality achieved a precision of 92.9%, recall of 88.4%, F1-score of 90.6% and accuracy of 90.9%, while the magnetic resonance imaging modality obtained a precision of 80.0%, recall of 79.4%, F1-score of 79.7% and accuracy of 85.5%. These results demonstrate the model’s effectiveness across multiple imaging modalities. A key advantage of this approach is the preservation of diagnostic metadata, enhancing accuracy and reducing classification bias. The study highlights its potential to improve medical imaging and support real-time clinical decision making. Despite the promising results, the study acknowledges limitations in dataset diversity and computational efficiency, with future work focusing on addressing these challenges and further optimising the model for deployment in resource-limited environments

Improving Government's Approach to Community Transformation through Agriculture-Driven Initiatives: A Case Study of NAADS in Uganda 2001 - 2025

Agriculture remains a cornerstone for economic growth and community transformation, particularly in developing countries like Uganda. This study explores how the government can improve its approach to community transformation through agriculture-driven initiatives, using the National Agricultural Advisory Services (NAADS) as a case study. While NAADS was established to empower farmers through advisory services, input provision, and market linkages, its implementation has faced challenges that have hindered its transformative potential—most notably inadequate infrastructure, limited financing, low levels of industrialization, poor market access, and weak regulatory frameworks. The study employed a descriptive research design using both quantitative and qualitative methods by collecting data from key stakeholders including NAADS officials, district technocrats, and tea factory/SME owners in the Greater Bushenyi region. Findings reveal that neither the government nor the private sector can independently address the multifaceted challenges facing agriculture-based SMEs. A strong consensus among respondents supports a public-private partnership model, where government provides enabling infrastructure and regulatory frameworks, while the private sector contributes capital, innovation, and market access. The study also emphasizes the need for improved access to finance, infrastructure development, and policy enforcement to meet international standards. The study concludes that a harmonized, collaborative approach between the government and private sector is essential for enhancing SME performance, particularly value addition SMEs in the tea sector and achieving longterm community transformation in the tea growing regions of Uganda. These enterprises are critical for improving rural livelihoods through processing, packaging, and marketing of agricultural products such as tea. The study recommends strengthening public-private partnerships, improving access to affordable financing, expanding market linkages, and investing in infrastructure and capacity building. These measures will help unlock the full potential of agriculture-driven initiatives like NAADS, support the growth of value addition SMEs, and foster inclusive and sustainable community transformation

Research and Innovations Strategic Plan 2020/21 - 2024/25

Research and Innovations Strategic Plan 2020/21 - 2024/25. facilitate RISP partnerships and collaborations with other universities and research organizations in Uganda and abroad to increase the visibility of RISP activities at KAB. Over the next five years, Research and Publications at Kabale University will focus on implementing the University’s research agenda. Through the research agenda, Kabale University will aim to contribute to local, national as well as international development agendas to demonstrate the relevance of the University to society. The plan has six strategic objectives: ⁃ Strengthen and streamline the governance of research and innovations at KAB; ⁃ Build and retain a highly effective research workforce and culture; ⁃ Identify and mobilize funds for research and innovation activities; ⁃ Increase the quantity and impact of research and innovation; ⁃ Build resilient, sustainable, and productive research collaborations; ⁃ Create an enabling environment for research and innovations.Kabale Universit

The role of the African University in the Continent’s Development

This article deals with the role of African universities and higher education institutions in the development of the continent. Knowledge production is the responsibility of higher education institutions. Knowledge can only be useful it can be used for the wellbeing of humanity. African governments therefore, believe that investing in higher education and producing many university graduates is a gateway to their development. In most cases, these governments forget about the need to churn out the personnel that is crucial for their development and produce them just for the sake of it. The notion of having many university graduates as a means to achieve the country’s development is therefore in balance since the universities produce graduates of all cadre. Some of these may be unemployable and may not meet the current needs of the society. Most of the businesses, government parastatals, educational institutions, and ministries heavily rely on manpower that is a product of a university or a higher institution of learning. Without knowledge production, it is impossible to talk about the achievement of the Millenium Development Goals which many countries are hoping for by the year 2025.In these goals, the emphasis is put on poverty eradication, education for all, health for all, food security for all among others. The important question therefore that this paper attempts to answer is as to whether African universities actually play an important role in providing the required knowledge that Africa and the world badly require for development. The paper will scan through the continent’s major universities and attempt to make an assessment of the impact in terms of knowledge and contributions that these universities are making to Africa’s development. Governments in Africa need to look at their needs in terms of the priorities to bolster their development and gear their curricular towards meeting those priorities

Reimagining habituation: The case for a reciprocal and contextual understanding

As the frequency and intensity of human–wildlife interactions continue to rise, the process and outcomes of habituation are becoming more important. Commonly defined as ‘…a waning of response to a repeated, neutral stimuli’ or of similar wording, we argue that these conceptualisations of habituation are too simplistic in the context of direct human–wildlife interactions. We argue that much of the habituation literature has been one-sided (i.e. focused only on the nonhuman) and detriment-focused, failing to grasp the deep complexities of the process and its implications. We conducted a brief scoping review of the habituation literature to show how the term is being used by whom, and in what context. We sought to explore habituation from a broad disciplinary range and therefore included literature from ethology, behavioural ecology and conservation biology as well as disciplines less represented in mainstream conservation such as multispecies anthropology, political ecology and more-than- human geography. Supported by the scoping review, we illustrate that habituation as an outcome of human–wildlife interactions is (1) a nuanced, reciprocal process that is both understood and practised in diverse ways, with potentially negative and positive impacts for both people and wildlife and (2) is shaped by cultural, historical and political–economic contexts. We share four case examples based on our own research that justify and reinforce our arguments for reframing our understanding of habituation. Adopting more reciprocal and contextual conceptualisations of habituation will improve our collective understanding of how it occurs and how to find ways to adapt and coexist. We urge future research to explore these ideas and understandings through different geographical and species contexts and apply additional disciplinary approaches to understanding and managing human–wildlife interactions