Tax compliance behaviour in Australian self-managed superannuation funds

The rapid growth of self-managed superannuation funds (SMSFs) in Australia over the past two decades has been mirrored by a host of legislative and taxation rulings regulating the sector. The need for trustees to remain compliant with the relevant regulations is of paramount importance given the severity of the penalties they face for contraventions. We review the main rules governing SMSF compliance along with several notable legal cases of non-compliance. We then provide a comprehensive quantitative analysis of compliance outcomes in 321 SMSFs from across Australia. This research paper focusses only on SMSF trustee behaviour in respect of funds where the auditor has reported a breach. It does not refer to SMSF funds that are technically non-compliant as that term is defined in s 42A of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act). Therefore, in terms of this paper, whenever a SMSF is referred to as non-complying regard is only had to a SMSF where an auditor has reported a breach of any of the regulatory rules. The results of our research suggest that trustee literacy is positively associated with fund compliance, whereas trustee overconfidence cannot be linked with compliance outcomes for the sample. Moreover, compliant funds also appear more likely to allocate a greater share of their superannuation portfolios to conservative asset classes (cash and domestic equities), typically linked with under-diversification in SMSFs. Our findings therefore suggest that the financial risks borne by under-diversified SMSFs may at least in part be offset by a lower compliance burden for these funds.George Mihaylov, John Tretola, Alfred Yawson and Ralf Zurbrueg

Morphometric characterization of three Tsetse Fly Species - Glossina M. Morsitans, G. P. Palpalis and G. Tachinoides (Diptera: Glossinidae) from Ghana

Tsetse flies (Diptera: Glossinidae) are the main vectors of Human African Trypanosomiasis (HAT), or sleeping sickness and Animal African Trypanosomiasis, (AAT) or Nagana in Sub Saharan Africa. In Ghana, whilst HAT is no longer a major public health issue, AAT is still widely reported and causes considerable losses in the livestock sector resulting in major impacts on agricultural production, livelihoods and food security in the country. Application of morphometric techniques can reveal the existing level of population differentiation in tsetse flies, providing guidance on the distribution of genetically defined subpopulations. Morphometric techniques were used to compare size and shape of three tsetse fly species- G. m. morsitans, G. p. palpalis and G. tachinoides of Ghana, and also compare populations of G. p. palpalis collected from three geographical regions (Northern, Eastern and Western) of Ghana. Flies were sampled from four sites in the Western, one site in the Eastern and three sites in the Northern Region using standard un-baited biconical traps. Right wings and right hind legs of selected flies from different collection sites were removed and mounted on microscope slides using glycerin as the mounting medium. Images of the prepared slides were captured under a Leica EZ4 D microscope with an inbuilt camera connected to a laptop. Linear and proportions of wing and hind tibia measurements were arcsine-root transformed before analyzing with a general linear model in analysis of variance (ANOVA). Multivariate statistical analyses were used to detect any possible variations. Results of the GLM analyses of linear and ratio data revealed that different linear combinations can be used to characterize tsetse species of different populations. The ratio value hind tibia/wing length (th/at) significantly distinguished fly populations into four groups, Northern, Eastern, Western and the lab colony; this is an indication that hind tibia/wing length is a good morphometric feature which can be used to discriminate flies from different regions of Ghana. The principal components and canonical variates as well as Mahalanobis squared distances confirmed linear and ratio separations. Therefore based on these differences in morphometric characters observed, the three tsetse species were distinguished from each other. Similar work on morphometrics needs to be done to include more regions and many other body parts such as proboscis length, antennal length, thorax and abdomen length and width in order to establish stronger morphometric tools for discriminating different tsetse fly species

Use of a hydrological model for environmental management of the Usangu Wetlands, Tanzania

Wetlands / Rivers / Ecology / Environmental effects / Remote sensing / Hydrology / Simulation models / Water budget / Irrigated sites / Land cover / Time series analysis / Tanzania / Usangu Wetlands / Great Ruaha River

Foodborne illness among school children in Ga east, Accra

Background: A food borne illness was reported in Ga- East district of Greater Accra Region among school children in May, 2007 after eating food provided at school. The objective of the investigation was to determine the source, mode of contamination and the causative agent.Methods: A case-control study was conducted, cases were schoolchildren with abdominal symptoms and controls were children of the same sex and class without any symptom during the same period. The school children were selected by systematic sampling. Food handlers and the children were interviewed by a structured questionnaire. Food handlers were physically examined and their stools and blood examined. The kitchen for food preparation was inspected. Risks of food borne infection from the foods eaten were determined using attack rates .Results: The minimum, peak and maximum incubation periods were 2, 11 and 61 hours respectively. The source was rice and groundnut soup (with the highest attack rate difference). Stool and blood samples of food handlers were not infective. Storage facility for food items was poor. No food samples were available for organism isolation. A protocol to prevent such outbreaks was nonexistent.Conclusion: The short incubation period and symptoms presented suggest an infective origin. The storage of the meat may potentially have been the point of contamination. The study showed that the schoolchildren ate contaminated food although the investigation could not determine the causative agent. Protocols to prevent such outbreaks need to be developed for the schools.Keywords: Food borne, illness, contaminated food, school children, Accr

Evaluation of four local plant species for insecticidal activity against Sitophilus zeamais Motsch. (Coleoptera: Curculionidae) and Callosobruchus maculatus (F) (Coleoptera: Bruchidae)

The study investigated the insecticidal properties of four local medicinal plants–Ricinus communis Linn. (castor bean), Jatropha curcas Linn. (coral/purging nut), Anacardium occidentale Linn. (cashew nut), and Erythrophleum sauvelens (sasswood)–under laboratory conditions against two storage pests, Sitophilus zeamais (Motsch.) and Callosobruchus maculatus (F.), using two methods of treatment, topical application of crude powder water extracts and dried powder admixture in grains. The materials were tested at 0, 1, 5, 10, and 20 per cent concentrations. Contact toxicity, repellence, and inhibition of progeny emergence were monitored after treatments. At 20 per cent, Ricinus showed the highest repellence of C. maculatus (96.08%), followed by Jatropha (68.15%), Anacardium (62.30%) and Erythrophleum (25.40%), respectively. Against S. zeamais, Anacardium recorded 80.32 per cent repellence, followed by Ricinus (60%), Jatropha (58%) and Erythrophleum (10.02%). At lower concentrations (1, 5 and 10%), repellence of all the plant extracts did not seem to follow any trend. Dried ground seeds or powder water extract of the four plant materials at a dose of 5 per cent (w/w) significantly reduced progeny emergence in treated maize and cowpea grains. From the study, R. communis seems to be the best candidate among the four plant species tested. It is highly toxic, repellent, and inhibits progeny emergence to a larger extent than the other three plants. Jatropha curcas and A. occidentale were also very effective. It is, therefore, concluded that R. communis, J. curcas, and A. occidentale have great potential to develop into botanical pesticides and must be exploited.). Les propriétés insecticides de quatre plantes médicinales locales: Ricinus communis Linn. (haricot de ricin), Jatropha curcas Linn. (noix de purge/corail), Anacardium occidentale Linn. (noix de cajou), et Erythrophleum sauveolens (le mançone) étaient étudiées sous les conditions de laboratoire contre deux ravageurs de stockage: Sitophilus zeamais (Motsch.) et Callosobruchus maculatus (F.) en utilisant deux méthodes de traitement: application actuelle d'extraits de poudre brute en eau et la poudre sèche additionnée engrains. Les matières étaient mises á l'essai à 0, 1, 5, 10, et 20% de concentrations. Toxicité par contact, repoussement et l'inhibition de l'émergence de progéniture étaient suivies de près après les traitements. A 20%, Ricinus montrait le repoussement le plus élevé de C. maculatus (96.08%), suivi par Jatropha (68.15%), Anacardium (62.30%) et Erythrophleum (25.40%), respectivement. Contre S. zeamais, Anacardium donnait 80.32% de repoussement, suivi par Ricinus (60%), Jatropha (58%), et Erythrophleum (10.2%). Aux concentrations plus faibles de (1, 5 et 10%), le repoussement de tous les extraits de plantes ne donnaient pas l'impression de suivre aucune tendance. Les grains secs moulus ou l'extrait de poudre en eau des quatre matières de plantes à une dose de 5% (w/w) causaient des réductions considérables dans l'émergence de progéniture de grains de maïs et de dolique traités. D'aprè l'étude, R. communis semble être le meilleur spécimen de quatre espèces de plantes mises à l'essai. Elle est hautement toxique, repoussante et inhibe l'émergence de progéniture dans une plus grande mesure que les trois autres plantes. Jatropha curcas et A. occidentale étaient également très efficace. Donc, la conclusion est tirée que R. communis, J. curcas et A. occidentale ont beaucoup de potentiel pour le développement en pesticides botaniques et devraient être exploité. Ghana Journal of Agricultural Science Vol. 39 (2) 2006: pp. 147-15

Clinical features of COVID-19 in Ghana: symptomatology, illness severity and comorbid non-communicable diseases

Objective: This analysis described the clinical features of COVID-19 in the early phase of the pandemic in Ghana.Methods: Data were extracted from two national COVID-19 treatment centers in Ghana for over 11 weeks(from March to May 2020). Descriptive and inferential statistics were performed. Modified Ordered Logistic and Negative Binomial Regression analysis were applied to establish factors associated with illness severity and Non-communicable Disease (NCDs) counts respectively. All analysis was conducted at the 95% confidence level (p-value ≤ 0.05) using Stata 16.Results: Among the 275 patients, the average age was 40.7±16.4, with a preponderance of males (54.5%). The three commonest symptoms presented were cough (21.3%), headache (15.7%), and sore throat (11.7%). Only 7.6% of the patients had a history of fever. Most patients were asymptomatic (51.65). Approximately 38.9% have an underlying co-morbid NCDs, with Hypertension (32.1%), Diabetes (9.9%), and Asthma (5.2%) being the three commonest. The odds of Moderate/severe (MoS) was significantly higher for those with unknown exposures to similar illness [aOR(95%CI) = 4.27(1.12-10.2)] compared with non-exposure to similar illness. An increased unit of NCD’s count significantly increased the odds of COVID-19 MoS illness by 26%[cOR(95%CI) =1.26(1.09-1.84)] and 67% (adjusting for age) [aOR(95%CI)=1.67(1.13-2.49)].Conclusion: The presence of cardiovascular co-morbidities dictated the frequency of reported symptoms and severity of COVID-19 infection in this sample of Ghanaians. Physicians should be aware of the presence of co-morbid NCDs and prepare to manage effectively among COVID-19 patients

Sex differences in perceived risk and testing experience of HIV in an urban fishing setting in Ghana

The concept of neighborhood remains important in criminology but there is an increasing academic interest in the potential impact of the Modifiable Areal Unit Problem (MAUP) on neighborhood based studies. In the present study data over arson from the Swedish rescue services 2007-2012 have been employed to analyze MAUP in the city of Malmö, Sweden. The city has been divided into 50*50 meter pixels as micro-places (n=64540) which have been assigned a value for arson from frequency of arson within the pixel. The analysis is based on a comparison of two types of administrative geographical units alongside 40 randomly generated sets of thiessen polygon geographical units. Empty two-level hierarchical regression models with the micro-places as level 1 unit have been used to calculate Intra-Class Correlations (ICC) separately with each of the 42 different geographical units of analysis as level 2 units. The analysis is repeated with two alternative methods, kernel density and euclidian distance, to calculate a value for each micro-place. Results show that administrative geographical units of analysis in some cases just are marginally better than geographical units with random boundaries if the basic urban structure is taken into account

Steroid-induced dysglycaemia in patients with haematological disorders a ten-year review in a tertiary hospital in Ghana

Background: Glucocorticoids (steroids) play a key role in the management of multiple medical conditions including haematological disorders. This study looked at the prevalence of steroid induced dysglycaemia in patients with haematological disorders receiving steroids as part of their treatment with the view of modifying its use and selection of patients where necessary.Methods: A retrospective review of haematology patients on treatment regimens including steroids. Information extracted included, demographic characteristics, clinical information such as age, gender, haematological disorder, type of steroid, daily and cumulative dose of steroid, duration of therapy, family history of diabetes and alcohol use.Results: The case records of 351 haematology patients were reviewed. However, eight patients with dysglycaemia before therapy were excluded. The median age of patients was 51.0 ± 26.0(IQR: Interquartile Range) years, with an age range of 13 to 87 years, and a female: male ratio of 1.2: 1 (p= 0.778). The prevalence of Steroid-Induced Dysglycaemia(SID) was 3.79% with a mean diagnosis interval of 8.8 + 2.1 months. Overall, 245 (71.4%) patients were on continuous steroids. Among the 13 patients who developed SID, 11 (84.6%) were on continuous steroids. In the majority of the patients (97.1%) there was no family history of diabetes in a first degree relative. Significant differences were found between patients with normoglycaemia and those with dysglycaemia with respect to age (p=0.049) and duration of steroid therapy (p=0.024).Conclusion: The prevalence of steroid-induced dysglycaemia is relatively low among Ghanaian patients with haematological disorders on steroid based chemotherapy.Keywords: steroids, haematological disorders, dysglycaemia, Ghana, risk factors.Funding: None declare

Prevalence of pneumonia by chest x-ray, associated demographic characteristics and health risk factors among COVID-19 patients in Ghana

Objective: The study was conducted to determine the prevalence of radiologically diagnosed pneumonia among COVID-19 patients and associated factors.Design, setting, and participants: A retrospective manual data extraction of 275 medical records of COVID-19 patients was conducted at two COVID-19 national treatment centres in Accra from March to May 2020. All patients had a chest x-ray done.Main outcome and analysis: The main outcome was the presence of pneumonia. Descriptive statistics and Chi-square test of independence were employed to determine the associations between independent variables and the presence of pneumonia. All analysis was performed using Stata 16, and a p-value ≤ 0.05 was deemed significantResults: The prevalence of pneumonia was 44%(95%CI) =38.2-50.0). Chi-square independent test indicated that pneumonia in the COVID-19 patients was associated with educational level, history of domestic and international travel, mass gathering in the past 14 days before diagnosis, and discharge plan (p-value< 0.05). Patients classified as secondary cases (61.5%) and those discharged as fully recovered from the health facility (61.2%) had a higher prevalence of pneumonia. In addition, COVID-19 patients with hypertension (32.1%) and asthma (5.2%) had a significantly higher prevalence of pneumonia.Conclusion: Overall, the prevalence of pneumonia was 44% and was associated with the demographic and personal characteristics of the patients. Early detection through contact tracing and community surveillance should be intensified to pick up more asymptomatic cases. The role of the chest x-ray for triaging patients and for clinical management of symptomatic patients remains key