The Tax Effects of Intergenerational Transfers: A Quantitative Exercise.

Economists predict transfer of wealth from one generation to the next due to increased global wealth. This transfer of wealth is predicted to widen already existing poverty gaps in some economies. Some economists have suggested the taxation of intergenerational transfers in a bid to increase government revenue and reduce the widening gaps between the poor and the rich. This study captures the key mechanisms at work in assessing the labour earnings reaction to changes in unearned income, emanating from gifts and bequests that heirs receive. Three theoretical models are developed to understand the labor earnings reaction with varying unearned income compositions. The tax effects on the transfer of intergenerational wealth are then decomposed. Further, the study uses specific parameters from the Canadian economy with other assumptions to quantitatively investigate the three theoretical models and examine the differences in utility, consumption and labour supply when gift and bequest taxes are applied to unearned income. The study concludes that heirs experience high levels of utility when gift and bequest taxes are applied by the government. Heirs tend to reduce labour hours supplied upon the receipt and taxation of transfers. An optimal combination of income and transfer taxes is necessary to maintain a productive work force in an economy

Exploring the role and lived experiences of people with disabilities working in the agricultural sector in northern Nigeria the agricultural sector in northern Nigeria

Background: It is estimated that over 75.0% of households in sub-Saharan Africa are involved in agriculture, and the majority of the poor in rural areas rely on agriculture for their livelihoods. One billion people living with disabilities in low- and middle-income countries are argued to make up the poorest of the poor, yet to our knowledge, no literature has captured the livelihood of people living with disabilities in the context of farming in Nigeria, specifically northern Nigeria where most of the households are involved in agriculture and related activities. Objectives: This article reports on findings from a study that sought to understand disability in the context of northern Nigerian farming, with a particular focus on the role and lived experiences of people living with disabilities working in the agricultural sector. Method: A survey questionnaire was developed and captured the experiences of 1067 people living with disabilities working in the agricultural sector across five states (Adamawa, Bauchi, Jigawa, Kaduna and Yobe) in northern Nigeria. Results: Findings indicate that people with disabilities are actively participating in agricultural activities for several reasons, which specifically included ‘forced to and for survival’. When participants reported needing care, this was predominantly provided by family members. Findings also showed that participants with disabilities experienced several economic and sociocultural challenges because of their impairments. Conclusion: This study adds to the very limited literature on farmers living with disabilities in sub-Saharan Africa and so highlights the need for more research to be conducted with farmers living with disabilities in Nigeria, particularly female farmers living with disabilities. These will provide more evidence pertaining to the experiences of farmers living with disabilities in order to provide effective disability- and gender-inclusive agricultural and entrepreneurship programmes in Nigeria. Contribution: The results of this research reveal important insights relating to the experiences of farmers living with disabilities in northern Nigeria, which can contribute to informing future developmental projects to achieve effective inclusion and actively benefit people living with disabilities

Mango anthracnose disease: the current situation and direction for future research

Mango anthracnose disease (MAD) is a destructive disease of mangoes, with estimated yield losses of up to 100% in unmanaged plantations. Several strains that constitute Colletotrichum complexes are implicated in MAD worldwide. All mangoes grown for commercial purposes are susceptible, and a resistant cultivar for all strains is not presently available on the market. The infection can widely spread before being detected since the disease is invincible until after a protracted latent period. The detection of multiple strains of the pathogen in Mexico, Brazil, and China has prompted a significant increase in research on the disease. Synthetic pesticide application is the primary management technique used to manage the disease. However, newly observed declines in anthracnose susceptibility to many fungicides highlight the need for more environmentally friendly approaches. Recent progress in understanding the host range, molecular and phenotypic characterization, and susceptibility of the disease in several mango cultivars is discussed in this review. It provides updates on the mode of transmission, infection biology and contemporary management strategies. We suggest an integrated and ecologically sound approach to managing MAD

Scholarly Communication Practices in Humanities and Social Sciences: A Study of Researchers’ Attitudes and Awareness of Open Access

This paper examines issues relating to the perceptions and adoption of open access (OA) and institutional repositories. Using a survey research design, we collected data from academics and other researchers in the humanities, arts and social sciences (HASS) at a university in Australia. We looked at factors influencing choice of publishers and journal outlets, as well as the use of social media and nontraditional channels for scholarly communication. We used an online questionnaire to collect data and used descriptive statistics to analyse the data. Our findings suggest that researchers are highly influenced by traditional measures of quality, such as journal impact factor, and are less concerned with making their work more findable and promoting it through social media. This highlights a disconnect between researchers’ desired outcomes and the efforts that they put in toward the same. Our findings also suggest that institutional policies have the potential to increase OA awareness and adoption. This study contributes to the growing literature on scholarly communication by offering evidence from the HASS field, where limited studies have been conducted. Based on the findings, we recommend that academic librarians engage with faculty through outreach and workshops to change perceptions of OA and the institutional repository

The Global Impact of COVID-19: Historical Development, Molecular Characterization, Drug Discovery and Future Directions

In December 2019, an outbreak of a respiratory disease called the coronavirus disease 2019 (COVID-19) caused by a new coronavirus known as severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) began in Wuhan, China. The SARS-CoV-2, an encapsulated positive-stranded RNA virus, spread worldwide with disastrous consequences for people’s health, economies, and quality of life. The disease has had far-reaching impacts on society, including economic disruption, school closures, and increased stress and anxiety. It has also highlighted disparities in healthcare access and outcomes, with marginalized communities disproportionately affected by the SARS-CoV-2. The symptoms of COVID-19 range from mild to severe. There is presently no effective cure. Nevertheless, significant progress has been made in developing COVID-19 vaccine for different therapeutic targets. For instance, scientists developed multifold vaccine candidates shortly after the COVID-19 outbreak after Pfizer and AstraZeneca discovered the initial COVID-19 vaccines. These vaccines reduce disease spread, severity, and mortality. The addition of rapid diagnostics to microscopy for COVID-19 diagnosis has proven crucial. Our review provides a thorough overview of the historical development of COVID-19 and molecular and biochemical characterization of the SARS-CoV-2. We highlight the potential contributions from insect and plant sources as anti-SARS-CoV-2 and present directions for future research