The effect of tax compliance strategies expenditure on government tax revenue in Kenya

This study endeavored to establish the effects of tax compliance strategies expenditure on government tax revenue. The specific objectives of the study were to: establish the effect of tax payer education expenditure on tax revenue, determine the effect of improved tax payer services expenditure on tax revenue, and assess the effect of law enforcement expenditure on tax revenue as well as determine the effect of technology adoption expenditure on tax revenue. The study was pegged on three theories namely; the economic deterrence theory, fiscal exchange theory and the regulatory compliance theory. Revenue data between 1980 and 2015 was used in the study. Ordinary Least Squares technique (OLS) was employed to establish the long run relationship between expenditure on taxpayer education, tax payer services, expenditure on law enforcement and adoption of technology on government tax revenues. Breusch-pagan test was used to test for heteroscedasticity and multi-collinearity, Variance Inflation Factor method was used. The study tested for serial autocorrelation since the data was of time series nature. The Jarque-Bera test was also conducted to test normality for the error term. Impulse response and variance decomposition were used to test the relation between tax compliance strategies expenditure and tax revenue. Further, the relationship between variables was established through correlation analysis. The results of the study show that the expenditures by the tax authority on the use of technology, law enforcement and the tax payer education were statistically significant in explaining the variations in tax revenue. The relationship between the three expenditures and revenue is positive, which implies that as the tax authority increases its expenditure on law enforcement, technology or on tax payer education, it is expected that tax revenue will grow. Contrary to these findings is the fact that the expenditure of the tax authority on improved tax payer services is not significant in explaining the variations in tax revenue

Crystal structure of (E)-2-{[(6-meth­oxy-1,3-benzo­thia­zol-2-yl)imino]­meth­yl}phenol

The title compound, C15H12N2O2S, crystallizes in the ortho­rhom­bic space group Pna21, with two mol­ecules in the asymmetric unit (Z′ = 2). Each mol­ecule consists of a 2-hy­droxy Schiff base moiety linked through a spacer to a 2-amino­benzo­thia­zole moiety. Each mol­ecule contains an intra­molecular hydrogen bond between the –OH group and imine N atom, forming a six-membered ring. The two independent molecules are linked by a pair of C—H⋯O hydrogen bonds, forming dimers with an R 2 2(20) ring motif. These dimers are further lined into sheets in the ab plane by weak inter­molecular C—H⋯N inter­actions. The structure was refined as an inversion twinQatar National Research Fund Grant No. NPRP 7–495-1–094

(E)-2-[(2-Hydr­oxy-5-nitro­phen­yl)iminiometh­yl]-4-nitro­phenolate

The title mol­ecule, C13H9N3O6, consists of a 2-hydr­oxy-5-nitro­phenyl­iminio group and a 4-nitro­phenolate group bonded to a methyl­ene C atom with both of the planar six-membered rings nearly in the plane of the mol­ecule [dihedral angle = 1.3 (4)°]. Each of the nitro O atoms is twisted slightly out of the plane of the mol­ecule. The amine group forms an intra­molecular hydrogen bond with both nearby O atoms, each of which has partial occupancy of attached H atoms [0.36 (3) and 0.64 (3)]. An extended π-delocalization throughout the entire mol­ecule exists producing a zwitterionic effect in this region of the mol­ecule. The shortened phenolate C—O bond [1.2749 (19)°], in concert with the slightly longer phenol C—O bond [1.3316 (19) Å], provides evidence for this effect. The crystal packing is influenced by extensive strong inter­molecular O—H⋯O hydrogen bonding between the depicted phenolate and hydr­oxy O atoms and their respective H atoms within the π-delocalized region of the mol­ecule. As a result, mol­ecules are linked into an infinite polymeric chain diagonally along the [110] plane of the unit cell in an alternate inverted pattern. A MOPAC AM1 calculation provides support for these observations

(E)-2-[(2-Hydr­oxy-5-nitro­phen­yl)iminiometh­yl]phenolate

In the title mol­ecule, C13H10N2O4, the dihedral angle between the mean planes of the benzene and phenolate rings is 21.6 (4)°. The nitro O atoms are twisted slightly out of the plane of the ring to which the nitro group is attached [dihedral angle 8.4 (3)°]. The amine group forms an intra­molecular hydrogen bond with both nearby O atoms. An extended π delocalization throughout the entire mol­ecule exists producing a zwitterionic effect in this region of the mol­ecule. The shortened C—O bond [1.2997 (15) Å] in concert with the slightly longer C—OH bond [1.3310 (16) Å] provide evidence for this effect. The crystal packing is influenced by strong inter­molecular O—H⋯O hydrogen bonding. As a result, mol­ecules are linked into an infinite zigzag chain running along the b axis. A MOPAC PM3 calculation provides support to these observations

The integration of artificial intelligence in medical imaging practice: Perspectives of African radiographers

Introduction The current technological developments in medical imaging are centred largely on the increasing integration of artificial intelligence (AI) into all equipment modalities. This survey assessed the perspectives of African radiographers on the integration of AI in medical imaging in order to offer unique recommendations to support the training of the radiography workforce. Methods An exploratory cross-sectional online survey of radiographers working within Africa was conducted from March to August 2020. The survey obtained data about their demographics and perspectives on AI implementation and usage. Data obtained were analysed using both descriptive and inferential statistics. Results A total of 1020 valid responses were obtained. Majority of the respondents (n = 883,86.6%) were working in general X-ray departments. Of the respondents, 84.9% (n = 866) indicated that AI technology would improve radiography practice and quality assurance for efficient diagnosis and improved clinical care. Fear of job losses following the implementation of AI was a key concern of most radiographers (n = 625,61.3%). Conclusion Generally, radiographers were delighted about the integration of AI into medical imaging, however; there were concerns about job security and lack of knowledge. There is an urgent need for stakeholders in medical imaging infrastructure development and practices in Africa to start empowering radiographers through training programmes, funding, motivational support, and create clear roadmaps to guide the adoption and integration of AI in medical imaging in Africa. Implication for practice The current study offers unique suggestions and recommendations to support the training of the African radiography workforce and others in similar resource-limited settings to provide quality care using AI-integrated imaging modalities

A Highly Selective Sensor for Cyanide in Organic Media and on Solid Surfaces

The application of IR 786 perchlorate (IR-786) as a selective optical sensor for cyanide anion in both organic solution (acetonitrile (MeCN), 100%) and solvent-free solid surfaces was demonstrated. In MeCN, IR-786 was selective to two anions in the following order: CN− > OH−. A significant change in the characteristic dark green color of IR-786 in MeCN to yellow was observed as a result of nucleophilic addition of CN− to the fluorophore, i.e., formation of IR 786-(CN), which was also verified by a blue shift in the 775 nm absorbance peak to 430 nm. A distinct green fluorescence emission from the IR-786-(CN) in MeCN was also observed, which demonstrated the selectivity of IR-786 towards CN− in MeCN. Fluorescence emission studies of IR-786 showed that the lower detection limit and the sensitivity of IR-786 for CN− in MeCN was 0.5 μM and 0.5 to 8 μM, respectively. The potential use of IR-786 as a solvent-free solid state sensor for the selective sensing and monitoring of CN− in the environment was also demonstrated. On solvent-free solid state surfaces, the sensitivity of the IR-786 to CN− in water samples was in the range of 50–300 μM with minimal interference by OH−

Synthesis, characterization, theoretical calculations, DNA binding and colorimetric anion sensing applications of 1-[(E)-[(6-methoxy-1,3-benzothiazol-2-yl)imino]methyl]naphthalen-2-ol

WOS: 000354131200008We report the synthesis of a Schiff base 1-(E)-[(6-methoxy-1,3-benzothiazol-2-yl)imino]methyl] naphthalen-2-ol from the reaction of 2-hydroxy-1-naphtaldehyde with 2-amino-6-methoxybenzothiazole. The molecular structure of the title compound was experimentally determined using X-ray single-crystal data and was compared to the structure predicted by theoretical calculations using density functional theory (DFT). In addition, nonlinear optical (NLO) effects of the title compound was predicted using DFT. The colorimetric response of the title compound in DMSO to the addition of equivalent amount of anions (F-, CN-, H2PO4-, OH-, Br-, I-, SCN-, ClO4-, HSO4- N-3(-) and AcO-) was investigated. In this regard, while the addition of F-, CN-, H2PO4-, OH-, and AcO- anions into the solution containing the title compound resulted in a significant color change, the addition of Br-, I-, SCN-, ClO4-, HSO4- and N-3(-) anions resulted in no color change. The most discernable color change in the title compound was caused by CN-, which demonstrated that the title compound can be used to selectively detect CN-. The order of anion-binding power of the title compound was determined to be OH- > CN- > F- similar to AcO- > H2PO4-. The interactions between the receptor and anions were investigated using H-1 NMR titration method. Theoretical and UV-VIS spectroscopy studies of the interactions between the title compound and calf thymus DNA (CT-DNA) showed that the title compound interacts with CT-DNA via intercalative binding. (C) 2015 Elsevier B.V. All rights reserved.Ankara University Grants Commission [2014H0430005]; Aksaray University Science and Technology Application and Research Center, Aksaray, Turkey [2010K120480]; Scientific Research Project Office of Giresun University, Turkey [FEN-BAP-A-220413-61]The authors are grateful to the Scientific Research Project Office of Giresun University, Turkey, for access to the Gaussian 09W program package (Project no: FEN-BAP-A-220413-61) and the Ankara University Grants Commission for a research grant (Project No.: 2014H0430005) and the Aksaray University Science and Technology Application and Research Center, Aksaray, Turkey, for use of the Bruker SMART BREEZE CCD diffractometer (purchased under grant No. 2010K120480 of the State of Planning Organization)