The Effect of Taxpayers Attitudes towards the Legal System and Government on Tax Morale (With Reference to Selected Assesses in Addis Ababa, Ethiopia)

The overall purpose of this study was to assess the effect of taxpayers’ attitudes towards the legal system and government on tax morale. The researchers used survey method for the study. Data for the survey study were collected from the target populations by means of self administered questionnaire. From the populations the sample was select by using stratified sampling to obtain a representative sample from taxpayers of business organization. An ordered probit model is employed to analyze the effect of taxpayers’ attitudes towards the legal system and government on tax morale. The results showed that tax morale (dependent variable) is correlated at 0.4982 with attitude of taxpayers towards government and legal system at 5 percent significance level and there is a significant relationship between taxpayer attitude towards the legal system and government, and tax morale at a p value of 0.001 and 0.000 and has a significant positive effect on tax morale, with higher marginal effects. They have a statistically significant positive effect on tax morale. Therefore, governance quality seems to be a key component in the understanding of tax morale. Hence, governments are called to create confidence in their credibility and their capacity to deliver promised returns for taxes. The government should build trustworthy institutions; much weight should be put on developing a trustworthy ground so that taxpayers feel comfortable with paying taxes. Keywords: Tax morale, Legal System, Governmen

N-nitrosation of N-methylaniline and nitrosamine toxicology in the wistar rats

The aim of this study is to investigate the urinary excretion of nitrosamine ions in rats, to investigate the effect of precursors of N-nitrosamine on serum enzymes activities and to evaluate the toxicity on liver on exposure to N- nitrosamine precursors. Forty two male wistar rats were divided into six groups and each group was admininistered with varying doses of sodium nitrite and N-methylaniline. The following methods were used; spectrophotometry, thin layer chromatography, cell fractionation, centrifugation, dialysis, histopathology, enzymatic and colorimetry. The RF values of the test samples were similar to those of the test standard, signifying the presence of N-nitrosamine in the urine of the rat. Liver function test, showed significant elevations (P < 0.05) in the AST, ALT, ALP and GGT activities in all the test groups compared with the control. Histological evaluation showed severe haemorrhage within the sinusoid, the portal triad was infiltrated by inflammatory cells in both NaNO2 induced group and NMA combined with NaNO2 group, thus showing acute damage compared with the control group which showed no lesion. The present study showed the urinary excretion of nitrosamine formed from N-methylaniline and sodium nitrite, the effect of N-methylaniline and sodium nitrite on serum enzymes and their toxicity on the liver of wistar rats

Metabolism of precursors of N-nitrosamine in vitro and nitrosamine toxicology in wistar rat

The aim of this study was to determine the level of nitrite in post mitochondrial fraction of liver and the toxicity in liver and kidney of wistar rat. Forty two male wistar rats were divided into six groups and each group was with varying doses of sodium nitrite and N-methylaniline. The following methods were employed, spectrophotometric, cell fractionation, centrifugation, dialysis, histopathology and ultra violet irradiation. There was a significant increase (P < 0.05) in the level of nitrite in the post mitochondrial fraction of liver in all the experimental groups compared to the control. After exposure to UV-light there was a decrease in the level of nitrite in all the groups, which indicates that the UV-light has degraded the precursors of N-nitrosamine. The histopathology study showed severe haemorrhage within sinusoid, the portal triad was infiltrated by inflammatory cells within the sinusoid of the liver and kidney. The present study showed that the concentration of nitrite in the post mitochondrial fraction of the liver of the rat depends on the dose of the toxins. The study also showed UV degradation of precursors of Nnitrosamine and the effect of the toxins on both liver and kidney

Strong Fuzzy Chromatic Polynomial of Intuitionistic Fuzzy Graphs (IFGs) Based on α,β-Levels

This research introduces a new idea of (α,β)-level based strong fuzzy chromatic polynomial of intuitionistic fuzzy graph(IFGs). In addition, some characteristics of (α,β)-level based strong fuzzy chromatic polynomials of IFGs are specified and proven. Besides, the strong (α,β)-fundamental set and the strong (α,β)-level graphs are defined with clear examples. Moreover, some algebraic characteristics of the strong (α,β)-level graph of IFGs and their chromatic polynomials are also projected and shown

The variable prevalence of bovine tuberculosis among dairy herds in Central Ethiopia provides opportunities for targeted intervention.

Bovine tuberculosis (bTB) is an important disease for dairy productivity, as well as having the potential for zoonotic transmission. Previous prevalence studies of bTB in the dairy sector in central Ethiopia have suggested high prevalence, however, they have been limited to relatively small scale surveys, raising concerns about their representativeness. Here we carried out a cross sectional one-stage cluster sampling survey taking the dairy herd as a cluster to estimate the prevalence of bTB in dairy farms in six areas of central Ethiopia. The survey, which to date is by far the largest in the area in terms of the number of dairy farms, study areas and risk factors explored, took place from March 2016 to May 2017. This study combined tuberculin skin testing and the collection of additional herd and animal level data by questionnaire to identify potential risk factors contributing to bTB transmission. We applied the single intradermal cervical comparative tuberculin (SICCT) test using >4mm cut-off for considering an individual animal as positive for bTB; at least one reactor animal was required for a herd to be considered bTB positive. Two hundred ninety-nine dairy herds in the six study areas were randomly selected, from which 5,675 cattle were tested. The overall prevalence of bTB after standardisation for herd-size in the population was 54.4% (95% CI 48.7-60%) at the herd level, and it was 24.5% (95% CI 23.3-25.8) at the individual animal level. A Generalized Linear Mixed Model (GLMM) with herd and area as random effect was used to explore risk factors association with bTB status. We found that herd size, age, bTB history at farm, and breed were significant risk factors for animals to be SICCT positive. Animals from large herds had 8.3 times the odds of being tuberculin reactor (OR: 8.3, p-value:0.008) as compared to animals from small herds. The effect of age was strongest for animals 8-10 years of age (the oldest category) having 8.9 times the odds of being tuberculin reactors (OR: 8.9, p-value:<0.001) compared to the youngest category. The other identified significant risk factors were bTB history at farm (OR: 5.2, p-value:0.003) and cattle breed (OR: 2.5, p-value: 0.032). Our study demonstrates a high prevalence of bTB in central Ethiopia but with a large variation in within-herd prevalence between herds, findings that lays an important foundation for the future development of control strategies

A human carboxypeptidase E/NF-alpha 1 gene mutation in an Alzheimer's disease patient leads to dementia and depression in mice

Patients with Alzheimer's disease (AD), a common dementia among the aging population, often also suffer from depression. This comorbidity is poorly understood. Although most forms of AD are not genetically inherited, we have identified a new human mutation in the carboxypeptidase E (CPE)/neurotrophic factor-alpha 1 (NF-alpha 1) gene from an AD patient that caused memory deficit and depressive-like behavior in transgenic mice. This mutation consists of three adenosine inserts, introducing nine amino acids, including two glutamines into the mutant protein, herein called CPE-QQ. Expression of CPE-QQ in Neuro2a cells demonstrated that it was not secreted, but accumulated in the endoplasmic reticulum and was subsequently degraded by proteasomes. Expression of CPE-QQ in rat hippocampal neurons resulted in cell death, through increased ER stress and decreased expression of pro-survival protein, BCL-2. Transgenic mice expressing CPE-QQ did not show any difference in the processing enzyme activity of CPE compared with wild-type mice. However, the transgenic mice exhibited poor memory, depressive-like behavior, severely decreased dendrites in the hippocampal CA3 region and medial prefrontal cortex indicative of neurodegeneration, hyperphosphorylation of tau at Ser(396), and diminished neurogenesis in the dentate gyrus at 50 weeks old. All these pathologies are associated with AD and the latter with depression and were observed in 50-week-old mice. Interestingly, the younger CPE-QQ mice (11 weeks old) did not show deficits in dendrite outgrowth and neurogenesis. This study has uncovered a human CPE/NF-alpha 1 gene mutation that could lead to comorbidity of dementia and depression, emphasizing the importance of this gene in cognitive function