Determinants of tax compliance: the case of Jimma town

This study was conducted with the aim of identifying the determinants of tax compliance in Jimma town. The target population of the study was category B tax payers of Jimma town which were 1143in number. A sample of 288 category B tax payer was taken using stratified sampling followed by random samplingfrom each strata. The category B taxpayers were stratified into trade (retailer and wholesaler), service sector and manufacturing (process) according to their field of work. By distributing a total of288 questionnaires to Category B sample taxpayers of the town, the study tried to explore the main determinants of tax compliance and how these determinants are related with tax compliance. Tables, graphs and charts were used to present the result of the analysis. Pearson correlation matrix and Logistic regression model was used to identify the main factors that determine tax compliance. The findings of the study shows that tax rate, probability of detection, penalty rate, reference group and tax knowledge are the determinants of tax compliance. When tax rate is perceived as higher and inequitable, tax compliance will decrease: the higher the probability of detection, the lower the compliance: when taxpayers perceived there is high penalty rate for any non-compliance, the level of compliance will decrease: negative perception on friends and relatives result in low compliance. Lastly, taxpayers with high tax knowledge will not comply. In general, it is recommended that the tax authority and other responsible bodies; to increase taxpayers' awareness, study about detection methods and try to be exhaustive in conducting detection and use trained and ethical personals, to remove misconception of taxpayers in which the amount of tax to be paid by the taxpayers is aimed at not harming them and is based on their ability to pay, should prevent the cause of penalty by making the taxpayers know what results in penalty and how can it be prevented, cultivate personal awareness of compliance and educating the whole society about benefit and importance of voluntary compliance and conduct scientific assessment of the taxation system to investigate any loopholes. This will help to enhance the level of compliance which helps taxpayers to comply voluntarily through all possible ways

Overeducation, gender, income and life satisfaction. Panel evidence from Korea

One reason often put forward for South Korea’s rapid economic growth has been the rising level of educational attainment of its workforce. Correspondingly, the proportion of Koreans who complete tertiary education has also rapidly increased (and is also considerably higher than the OECD average). Such increases raise the possibility of overeducation if the amount of jobs which require such education do not increase at a similar pace. Among the consequences of overeducation are reduced life satisfaction and underutilised human capital. Given that Korean females are better educated than males, and they also face more discrimination in the labour market, the consequences of overeducation are likely to differ by gender. Using Korean panel data and both a subjective and objective measure of overeducation, the results are consistent with females having lower aspirations despite their high levels of education, and indicate that a more female friendly labour market could address the country’s currently underutilised human capital, for the benefit of the females themselves, as well as males, and the Korean economy

Unintentional Death Rates in Selected Medical Districts among Males living in the United Arab Emirates

ABSTRACT The purpose of this research study is to determine if the rate of unintentional injury death in selected medical districts differs significantly among citizen and non-citizen males ages 20-65 living in the United Arab Emirates (UAE). A profile of unintentional injury deaths was generated by specific cause for the six medical districts of Ajman, Dubai, Fujairah, Ra’s al-Khaimah, Sharjah and Umm al-Qaiwain managed for the UAE Ministry of Health for the years 2006-2008. During this time period the six medical districts reported a total of 14,101 deaths. Males were found to represent 73.9 per cent of the deaths reported by the six medical districts managed by the UAE Ministry of health for the years 2006-2008. Non –citizen males represented 74.8 per cent of the male fatalities reported by the six medical districts managed by the UAE Ministry of health for the years 2006-2008. Fatality rates for males ages 20-65 were generated and analyzed by citizen status and season of the year. This age group represented 6,141 deaths. In the two medical districts with the highest population (Dubai & Sharjah) unintentional injury deaths represented 77.1% of the total unintentional deaths reported by all the six medical districts managed by the UAE Ministry of Health for the years 2006-2008. A Chi-Square found the rate of fatalities among 20-65 years old male citizens and non-citizens in the six medical districts managed by the UAE Ministry of Health for the years 2006-2008 differed significantly by cause of unintentional injury death. The observed rate of death from accidental falls for non-citizen 20-65 males was found to be higher than expected for male citizens in the same age group. The observed unintentional injury death rate for males ages 20-65 caused by motor vehicle & traffic accidents and for accidental poisoning found the death rate for UAE citizens to be higher than the rate for non-citizens living in the UAE. The results of this study demonstrate the need for the reporting and analysis of unintentional deaths at the medical district level in the UAE by subgroups such as citizen status and age group

Effect of sun-dry on nutritional and sensory acceptability of wilted African leafy vegetables: a case study of Morogoro Region, Tanzania

African leafy vegetables are rich in micronutrients that can help solve hidden hunger problems in Sub-Saharan Africa. However, their availability is limited due to seasonality and high post-harvest losses, which account for about 50%. In the field survey, we observed that wilted vegetables are usually discarded from the Morogoro Region, Tanzania markets. That loss also contributes to the loss of resources used to cultivate and transport the vegetables. Therefore, this study aimed to investigate the effect of the commonly used sun-drying method on the nutritional and sensory properties of fresh and wilted African nightshade and cowpea leaves. The common practice of handling fresh vegetables by vendors was adopted by putting the freshly harvested vegetables in an open basin at 24 ± 2°C for 3 days. Then, the stored vegetables were either sprayed or dipped in water to reduce the wilting rate. Next, the fresh and the wilted vegetables were dipped into hot water at 100°C for 7 min. Afterwards, the vegetables were sundried (22.5 ± 5.5°C) for three consecutive days. To study the effect of wilting, blanching, and sun drying fresh and dried vegetables were analysed for moisture, ascorbic acid, β-carotene, antioxidant activity and nitrate contents. Fresh and dried vegetables were used to prepare sauces using traditional recipes. The vegetable sauces were analysed for their sensory attributes using 30 semi-trained panellists. After drying, ascorbic acid contents, antioxidant activity and nitrate were reduced. The β-carotene significantly increased in the African nightshade and decreased in the cowpea leaves. Ascorbic acid ranged from 17.40 to 2.22 mg/100 g, antioxidant activity from 37.30 to 19.78, nitrate 230 to 10 mg/100 g and β-carotene from 96.38 to 79.49 mg/100. The sensory results showed relative acceptability among the sauces prepared from the fresh, fresh-dried and wilted-dried vegetables. In conclusion, blanching before drying reduced the water-soluble nutrient content but improved the sauces’ sensory scores of fresh and wilted vegetables. Therefore, reducing the post-harvest loss of African leafy vegetables is possible by drying the wilted vegetables and preparing the sauces with acceptable quality

TRIMETHOPRIM DETERMINATION WITH DRUG-SELECTIVE ELECTRODES

Developed ion-selective electrode has been industrialized for the determination of trimethoprim (TMP) in pure form and pharmaceutical preparations. The selective electrode was made from TMP with pairing agent methyl orange presence of o-nitrophenyl octyl ether (o-NPOE) and dibutyl phthalate as the plasticizing solvent mediator. Electrode 1 showed a Nernstian reply with a mean calibration graphs slope of 57.31 mv.decade−1, over the linear concentration range of 6.0×10−6–1.0×10−2 M of the drug, with detection limits 3.0×10−6 M. The electrode was effective at pH range between 2.0 and 5.5 for concentration of 10−2 M, 1.5–4.5 for concentration of 10−2 M, and 3.0–4.5 for concentration of 10−4 M of TMP solutions. The electrode 2 gave a non- Nernstian slope equal to 41.20 mv.decade−1. The influence of interfering species such as inorganic cations was studied. Electrode 1 showed an effective response for a period of 27 days, without important variation in parameters of electrode. The suggested electrode was intended for the determination of TMP in pharmaceutical design and pure formula

Barriers to ISO 9001 Implementation in Moroccan Organizations: Empirical Study

Purpose: The purpose of this paper is to explore obstacles to ISO 9001 quality management system implementation in Moroccan firms. Design/methodology/approach: A questionnaire survey has been conducted among a heterogeneous sample of 200 organizations, operating in different sectors in Morocco, yielding a response rate of 57.5%. The authors have studied barriers to quality initiatives in general and obstacles to QMS implementation in particular through an extensive literature review. Questions related to profiles of respondents, reasons of seeking certification, external consultancy and barriers to ISO 9001 implementation experienced by surveyed organizations. For the purpose of this study, authors considered three categories of quality inhibiting factors: organizational, technical and costs related barriers. Findings: Results indicate that surveyed companies sought ISO 9001 certification mainly for marketing reasons and experienced many difficulties during the implementation process. Barriers reported by respondents were mostly organizational. Resistance to change headed the list according to participants’ opinion. Also, findings highlighted the prominence of bureaucracy and poor interdependence between departments in organizations. Lack of communication, poor top management commitment and insufficient trainings were also ascertained to be obstacles to QMS implementation in Morocco. Originality/value: Earlier studies were led by different researchers in different countries about barriers to quality initiatives in general and to ISO 9001 implementation in particular. Few of those studies were conducted in Arab speaking countries but no research has been carried in Morocco. This study on obstacles to QMS implementation in Morocco will help in completing the jigsaw of difficulties faced by organizations worldwide when preparing to ISO 9001 certification. Research limitations/implications: This research is limited by the geographic context of the study Morocco, although results can be extrapolated to Arab speaking countries in general. Practical implications: The findings of this paper provide Moroccan managers with a practical understanding of the factors that are likely to obstruct ISO 9001 QMS implementation. Managers should overcome these barriers to achieve a successful implementation and higher QMS performance.Peer Reviewe

Apport Des Images Satellites MODIS Dans L’étude De L’évolution De La Végétation Forestière De l’Est Algérien

The monitoring of forest dynamics is needed to better quantify the intensity of climate change and their impacted on forest resources of Algeria. The NDVI (Normalized Difference Vegetation Index) was often used to take this step. It is considered a fluctuating parameter in space and in time, very used today to measure the physiological activity of plants and characterize the vigor of vegetation. In this study we tried to characterize the one hand the spatial and temporal variability of NDVI of forest ecosystems of eastern Algeria and also spatially identify via statistical calculations the stressed forest parcels where chlorophyll activity leaves shows fluctuations and anomalies. The data used are those of the spectral index NDVI MODIS sensor for detecting photosynthetic signal returned by the tree canopy. It appears from this study that the vegetative activity of the forest ecosystems of eastern Algeria is always strong in the coastal massifs and decreases according to a latitudinal gradient oriented approximately North-South. In terms of the ecosystems, this activity is greater for deciduous stands than for softwoods. Moreover, the mapping of the standard deviation of NDVI allowed us, first, to spatially discriminate stressed forest parcels that are considered priorities for the establishment of effective conservation strategy and, secondly, to identify the most threatened tree species that requires a rapid response and collaboration between the institutions concerned to protect it

Attention-based Multi-task Learning for Base Editor Outcome Prediction

Human genetic diseases often arise from point mutations, emphasizing the critical need for precise genome editing techniques. Among these, base editing stands out as it allows targeted alterations at the single nucleotide level. However, its clinical application is hindered by low editing efficiency and unintended mutations, necessitating extensive trial-and-error experimentation in the laboratory. To speed up this process, we present an attention-based two-stage machine learning model that learns to predict the likelihood of all possible editing outcomes for a given genomic target sequence. We further propose a multi-task learning schema to jointly learn multiple base editors (i.e. variants) at once. Our model's predictions consistently demonstrated a strong correlation with the actual experimental results on multiple datasets and base editor variants. These results provide further validation for the models' capacity to enhance and accelerate the process of refining base editing designs