Implementation of value added tax and it’s challenges : evidence from Bench Sheko zone, SNNPR, Ethiopia

Purpose: The study was conducted to assess the implementation of value added tax and related challenges the case of Bench Sheko Zone, SNNPR, Ethiopia. Methodology: The study is based on descriptive data analysis method and the collected primary data has been carefully coded, checked for consistency and entered into the Statistical Package for Social Scientists (SPSS) and the secondary data related to VAT collection performance of the revenue bureau from 2010/11 to 2017/18 analysis also done. Finding: The result of the study shows that there are less awareness creation and educational programs, inadequate competence, inadequate enforcement of tax laws, absence of consistent follow-up to assess and register unregistered traders, inadequate infrastructure, weak monitoring, tax evasion, inefficient tax intelligence work and tax auditing. Practical implication: This article offers insights to regional revenue bureau and ministry of revenue to give unreserved attention on it and improve the implementation gaps of VAT through fulfilling the necessary tax administration logistics, enhancing tax education, reducing organizational bureaucracy and improving tax payers’ trust. Lastly, the revenue bureau shall make continuous monitoring and evaluation, maintain accountability and transparency, conduct adequate intelligence and tax auditing to achieve the desired objectives. Significance of the study: The study would notably reveal the way of intervention to revenue minster and policy makers to fill on the gaps found and improve its performance related to VAT administration and collection practice in future.peer-reviewe

Prevalence of Low Birth Weight and Associated Factors Among Women Delivered in Debre Markos Referral Hospital, East Gojam, Ethiopia, 2017

Introduction:  low birth weight is defined as birth weight less than 2,500gram irrespective of gestational age. More than 20 million infant are born each year weighing less than 2,500gram, accounting 17% of all birth in developing world. Similarly, according to Ethiopia demographic and health survey (EDHS, 2011), 11% weighed less than 2,500gm. Birth weight is an important role in infant mortality and morbidity, development and future health of the child. Objective: The main objective of the study was to assess the prevalence of low birth weight and factor among women delivered in Debre Markos Referral Hospital, East Gojam, Ethiopia, 2017. Methodology: The study was institutional based cross sectional study design conducting by reviewing cards of mother who delivered in Debre Markos Referral Hospital from June 1, 2017 to August 5, 2017. Simple random sampling technique was used. Our sample size was 243 and the data were collected by using structured questioner.   The data was entered by SPSS software version 20.0. Result and discussion: In this study 243 mother cards were included yielding 100% response rate. Out of 243 mothers, 36.3% participant was between age group 25-29 years. The prevalence of low birth weight in this study was 26.3%.ANC visit were significant associated with low birth weight (AOR, 0.285, 95% CI=0.111, 0.728, P-value=0.009). The sex of neonate was significantly associated with LBW (AOR=0.548, 95% CI= 0.303, 0.994, p-value =0.048. Additionally, and anemia [hemoglobin level] was significant associated with neonatal birth weight (AOR=0.129[87.1%], 95% CI=0.016, 1.011, p-value =0.054. Conclusion and Recommendation: The finding of this study concludes that the prevalence of low birth weight was 26.3%. The determinant factor for LBW were ANC visit, sex of neonate and anemia during pregnancy. Keywords: low birth weight, magnitude, associated factor

Knowledge and Health Care Seeking Behaviour About Neonatal Danger Signs Among Mothers Visiting Immunization Unit in Public Health Facilities of Debre Markos Town Northwest Ethiopia, June 2016

Background: Worldwide the average neonatal mortality was estimated to be 33 per 1000 live births. It is estimated that each year four million neonatal deaths occur, and almost exclusively in low income countries. Danger signs in the neonatal period are nonspecific and can be a manifestation of almost any newborn disease. One of the component in reducing the newborn morbidity and mortality is early recognition of sick newborn and the danger signs of illness and initiation of prompt treatment. Objective: To assess knowledge and health care seeking behaviour about neonatal danger signs among mothers visiting immunization unit in Public Health Facilities of Debre Markos Town 2016. Method: A facility based cross sectional study will be employed to assess knowledge and health care seeking behaviour of mothers about neonatal danger signs among mothers visiting immunization unit in public health facilities of Debre Markos, North Waste Ethiopia. Quantitative method of data collection will be deployed by using pre-tested structured interviewer administered questionnaire from a sample of 285 respondents. Systematic random sampling techniques were employed to select mothers with less than 1 year old infant. Result: From the total respondents, about 197(69.1 %) mothers knew at least one neonatal danger signs. The most common mentioned neonatal danger signs were persistent vomiting, 133(70.7%), difficulty of breathing 132(69.8%), diarrhea 127(67.6%), and fever 124(66.0%).Only 35(18.6%), 26(9.7%), 8(2.9%) and 7(2.60%) identified pus discharge from umbilicus, hypothermia (decrease temperature), lethargy/unconsciousness and convulsions as neonatal danger signs respectively. Conclusion and Recommendation: Most of the mothers were knowledgeable about neonatal danger signs. but, the rest who had no awareness and health care seeking practice should be addressed through maternal and child health services by designing an appropriate strategies including provision of targeted information, education and communication. Keywords: Knowledge, Health care seeking behavior, Neonatal danger signs DOI: 10.7176/JMPB/52-0

Utilization of Long Acting and Permanent Contraceptive Methods and Associated Factors among Women of Modern Contraceptive Users in Debre Markos town, North West Ethiopia, 2016

Introduction: Globally utilization of long acting and permanent contraceptive methods is high in which more than fifty percent of contraceptive users were practicing female sterilization and intrauterine contraceptive device, but in sub-Saharan countries the proportion of women using long acting and permanent contraceptive methods is significantly lower than the proportion using short-acting methods. Particularly in Ethiopia, despite the fact that utilization of long acting and permanent methods are believed to be low, there are limited evidences on the real magnitude of utilization of the methods and associated factors.Objective: This study was aimed to assess utilization of long acting and permanent contraceptive methods and associated factors among women of modern contraceptive users in Debre Markos town, North West Ethiopia, 2016 Methods: Community based cross sectional study was conducted from January 13-29, 2016. Systematic random sampling technique was used to select 455 study participants. Pre tested structured Amharic version questionnaire was used to collect the data through interview. Both bivariate and multiple logistic regressions were used to identify associated factors. Results: Out of the total modern contraceptive users 213(46.8%) were using long acting and permanent contraceptive methods and from them 165(77.5%) were using implants.  modern contraceptive user mothers who had information about other contraceptive methods that could be used from FP service providers  were 14 times more likely to utilize long acting and permanent contraceptive methods as compared to participants who hadn’t information about other contraceptive methods from family planning service providers(AOR=13.77; 95% CI: 6.30, 30.10). Desired number of children, future reproductive plan, and having common choice of contraceptive method by discussion were also significantly associated with utilization of long acting and permanent contraceptive methods.Conclusion and Recommendations: Long-acting and permanent contraceptive methods utilization in this study was relatively high. To further increase and meet the national plan involving husbands during counseling service, ensuring sustainable availability and accessibility of long acting and permanent contraceptive methods is needed. Keywords: contraceptive users, Long acting and permanent contraceptive methods, Modern contraceptive methods,  Utilizatio

Farmers’ Participation in Farmers Research Groups and Its Contribution on Their Income from Rice: Empirical Evidence from Rice Production System of Fogera District, Ethiopia

Farmers Research Group is one of the participatory agricultural research approaches aimed to improve the conventional top-down research approach that doesn’t fully address the needs of subsistence and smallholder farmer. Based on this, Adet agricultural research center is implementing this approach at Fogera rice producing district of Ethiopia. The main objective of this study was to assess the contribution of the Farmers Research Group approach on farmers’ gross margin earning level from rice production and its determining factors of contribution. A multistage purposive and random sampling technique was employed to collect cross-sectional survey data from a total of 120 Farmers Research Groups approach participant and non-participant households in 2012/13 at four kebeles of Fogera district. The study employed the Treatment effect model of Heckman two step procedure to measure contribution of the Farmers Research Group approach on gross margin earning level of participant farmers from rice production. The second stage estimation results of the treatment effect model showed that family size in adult equivalent, access to research, use of improved rice variety and dummy participation in farmers research groups approach have significant relation to gross margin earnings from rice. The gross margin analysis indicated that a farmer could generate additional gross margin of Birr 5,378.97 per hectare of rice being participating in the approach than being non-participant while this figure was Birr 5,772.06 in the econometric model analysis that indicates the profitability of the approach. Therefore, implementing FRG research approach could lead to the enhancement of farmers income from rice. Key words: Rice, Farmers Research Groups, gross margin, Treatment effect, Foger

Review of Participatory Agricultural Research Approach and its Importance in Ethiopia

The current popularity of the farmers’ participatory approach represents a fundamental shift of attitudes and approach in the agricultural research and development process. Within a farmer participatory approach, farmers’ needs and demands become the driving forces, and the constraints of the systems are the ability of the support to respond effectively to these demands. This involves the development and dissemination of technological options with an active participation of the client farmers at all stages. It could be concluded that, the benefits of participatory research approach includes development of farmers’ ownership of new technologies being tested and transferred; raising level of farmers’ awareness and enhance their income and technical and social skills; mobilization of farmers’ indigenous knowledge available within local communities for research and development planning and empowerment. Therefore, proper implementation of participatory research in research and development programs will bring sustainable development and benefit specific to the needs and conditions of farmers particularly for small scale and resource poor farmers like Ethiopia, who live in complex subsistence and risk prone environments. Keywords: Participatory, smallholder farmers, improved technologies, Ethiopi

Participatory Analysis and Management of Water and Ecosystem Services in the Upper Blue Nile Basin

Livelihoods in rural communities of the Ethiopian highlands are strongly dependent on ecosystem services (ESS). At the same time, they face many challenges and are typically characterised by extreme poverty. Little is known about the social-ecological context of ESS management, and how this impacts the livelihoods and poverty rates at a community level. Improved understanding of how local stakeholders interact with their surrounding ESS to support their livelihoods may inform more viable and realistic approaches to the sustainable use of ESS and maximize poverty alleviation. In this research, I applied a series of approaches including literature review, participatory rural appraisal (PRA), field experiments, computational modelling (particularly using hydrological and erosion models), and scenarios analysis to identify the most economic livelihood strategies to maximize poverty alleviation at the local scale, and to be environmentally sustainable. First, I studied the current relationship between livelihoods and ESS, and how they are managed for poverty alleviation in the Ethiopian highlands using a combination of scientific and grey literature review. My analysis focused on the identification of the main physical processes that lead to degrading ESS, the formal and informal decision-making processes that are used to address these threats at the community level, and their relation to various levels of external intervention. I find that the main degradation processes are soil structure degradation and soil loss, but also reductions in groundwater recharge, river base flow, and carbon storage. Yet, government policies that aim to address these issues are based on a strongly centralized approach that is insufficiently tailored to the local natural and social-economic context. This may result in some short-term benefits but has a high risk of jeopardizing long term sustainability. The review outcome highlights the need for a participatory bottom-up approach to problem framing, and data generation and exchange to promote both environmental sustainability and poverty alleviation. Following the outcome of this literature review, I develop my research methodological framework based on further review of the literature about participatory approaches to knowledge generation in the field of ecosystem services management to support sustainable development. To implement this framework, I conducted a detailed situation analysis of a representative case study (Debre Mawi watershed) in the upper Blue Nile. This watershed is exemplary for the Ethiopian and other tropical highlands where livelihood security is strongly dependent on local ESS, particularly those provided by water and soils. This situation analysis research was conducted by applying PRA including various participatory methods, such as household questionnaires, semi-structured interviews with key informants, open community meetings, and small focus group discussions. These participatory techniques were complemented with detailed field observations through transect walks with farmers and ESS mapping. This situation analysis provided insights in the problems faced by stakeholders in the study area, and yielded options for improved livelihood and environmental sustainability. Poverty lock-in challenging strategies found through this participatory rural appraisal approach are crop irrigation and livestock fattening. For both strategies and domestic use, water scarcity was found to be the primary limiting factor. Therefore the next step of this research project focused on water availability. With regard to water availability, I tested the hypothesis that groundwater and water harvesting increase water supply during the dry season for the local community using experimental data and modelling. I confirmed that soil and water conservation (SWC) interventions, which were implemented at degraded lands, are enhancing recharge by converting them into areas which actively contribute to recharge (referred throughout this thesis as “hillsides” because of their hydrological similarity to natural hillsides). I found that the area of such “hillsides” increased by 55% over a period of 4 years. The current (natural and regenerated) hillside area of Debre Mawi is 65.4% of the total catchment area; considering this area, groundwater recharge was calculated to amount to 1.4 million m3 in 2016. I developed a groundwater table height simulation model and analyzed catchment-scale spatial and temporal variability of groundwater levels, which allowed me to confirm that groundwater increases water supply during dry season to residents of the lower parts of the catchments. For villagers living in the upper parts of the catchments, my experiment suggests that rooftop water harvesting is the best water source during the dry season. Lastly, scenario analysis that links dry season water supplies with local poverty lock-in challenging strategies proves that animal husbandry is the best livelihood improving strategy for upper catchment residents, while crop irrigation is best suited for lower catchment residents’ livelihoods. After fulfilling household’s domestic water use need, rooftop water harvesting and groundwater respectively may enable farmers earning a profit estimated at US$69–7704 and US$1084–2504 during the dry season from a combination of animal fattening and crop irrigation. Overall, the methodology that I developed and the results that it generated are novel and significant because they identify a potential pathway to move out of sever poverty to a better livelihood within a sustainable environment. The research undertaken can be replicated for appropriate ESS management particular for hydrology-economic model development and policy, as well as for poverty alleviation in the Ethiopian-African rural highlands and to other rural communities worldwide that depend on ESS.Open Acces

Thoracic ectopia cordis in an Ethiopian neonate

Background: Ectopia Cordis is defined as complete or partial displacement of the heart outside the thoracic cavity. It is a rare congenital defect with failure of fusion of the sternum with extra thoracic location of the heart. The estimated prevalence of this case is 5.5 to 7.9 per million live births.Case Presentation: We had a case of a 16-hour-old male neonate weighing 2.9kg with externally visible, beating heart over the chest wall. Initial treatment included covering the heart with sterile-saline soaked dressing, starting systemic antibiotics and supportive care. A staged surgical approach to this defect with the initial aim of replacement of the heart to the thoracic cavity was opted. The neonate died twenty minutes after the surgical intervention due to cardiogenic shock despite adequate resuscitative measures.Conclusion: This case report underscores the missed opportunity of antenatal ultra-sonographic diagnosis and the challenge of Ectopia Cordis treatment in Ethiopia.Keywords: Ectopia Cordis, case report, antenatal ultrasound, Ethiopia, treatment challeng

Evaluation of Potential Reservoir Deficiency Due to Climate Change, Kesem Kebena Dam, Ethiopia

Flood is an excess inundation of water on a surface and difficult to manage. The flood occurred in previous decades of Afar region of Ethiopia, consequently, leads to the death of human beings, destruction of infrastructures, an annihilation of massive hydraulic structures, and downstream properties. The main responsible factors for the flood incidences of the region are climate change, global warming, deforestation, and desertification. Climate change, however, is the foremost reason of increasing flood hazard. To coincide with this, hydraulic structures are designed based on the previously recorded flow data of a river. In Ethiopia, numerous earthen dams are constructed. The water storage capacity of dams is determined by the appraised flood of the upstream catchment: however, when the catchment flood increases due to climate extremes, the constructed structures cannot carry and going to demolish. The extra water that rises due to climate change from the catchment has to be removed before joins to the reservoir. This study has evaluated the potential reservoir deficiency of Kesem Kebena dam due to climate change. The study has comprehended different methods based on scientific criteria and selects the appropriate measure. As per the research output, the excess water that will arise from the catchment and add to the reservoir can be controlled by diversion floodways (Emergency spillways). The study has determined the amount of excess flood join to the reservoir for the excess rainfall incident month (August) for 100 years return period. Its magnitude is 85.76m3/s. The emergency spillway is the best means to divert such unwanted water before joining to the reservoir. Its hydraulic design is discussed in the study

Long-term effects of childhood work on human capital formation, migration decisions, and earnings in rural Ethiopia

In Ethiopia, a quarter of children are child laborers, of which one in every three works full-time. Currently, more children than ever before also combine schooling with work. In addition, although net primary school enrollment increased three-fold—to almost 90 percent over the last decade, more than half of these children drop out of school to join the labor market before completing their primary education. As a result, lower educational attainment, high illiteracy rates, and low technical skills continue to characterize the Ethiopian labor force. Lower human capital has also hampered the development in the rural and agricultural sector, which employs about three-quarters of the labor force. Therefore, this study examines the consequences of childhood work participation on children's long-term human capital formation (schooling progression), their migration decisions, and adulthood earnings in rural Ethiopia. In so doing, it contributes to a very limited literature on the long-term penalties of childhood work on outcomes later in life from a developing country perspective. This study uses a long-term panel dataset from five rural districts, collected in two survey waves: A baseline survey in 1999/2000 and a follow-up survey, 16 years later in 2015/2016. The random-effects Poisson model is used to analyze the effects of childhood work on children's long-term schooling progression, measured by the completed years of education. The findings show that full-time childhood work impedes long-term human capital formation, while in contrast, multitasking children (those who combined childhood work and school attendance) have attained more than twice as many years of schooling as their peers who worked full-time. The results also suggest that childhood work—excepting excessive, exclusive, and the worst forms of child labor—could be combined complementarily with child schooling to foster the long-term progression in human capital formation. However, these effects are heterogeneous according to child gender and childhood work type. Furthermore, using a doubly robust estimation method, the study also finds that full-time childhood work may limit the likelihoods of children's long-term village out-migration prospect compared to childhood educated peers. The results indicate that while those who worked exclusively during childhood are likely to be subsistence farmers when adults, schoolchildren tend to out-migrate in order to seek employment in non-farm jobs. In this regard, it was found that about 42, 34, and 24 percent of multitasking, school-only, and full-time childhood working children, respectively, currently work in non-farm jobs. Finally, using three-stage least squares approach, the estimates show that an extra one hour of childhood work per week could boost adulthood earnings by as much as 13.8 percent. The effects, however, exhibit diminishing returns when childhood work is more than five hours per day. Moreover, compared to schoolchildren, full-time childhood laborers earn, on average, 54.4 percent lower income in the adult labor markets. In indentifying the causal mechanisms, the study shows that childhood work may affect earnings through its effects on the probabilities of completing primary education and mobility to non-farming jobs later in life. The findings suggest that eliminating full-time childhood work should be at the core of the country's human capital development policy. In order to cut dropouts before completing primary education, compulsory school enrollment for all school-aged children should be combined with continued support to children and parents. Conditional incentives such as education subsidies and school feeding programs could be tied with child's school enrollment and continued attendance.Langzeiteffekte von Kinderarbeit auf die Humankapitalentwicklung, Migrationsentscheidungen und Zukünftige Einkommen im Ländlichen Äthiopien Eines von vier äthiopischen Kindern ist ein Kinderarbeiter, wobei ein Drittel in einem familiären Landwirtschaft und Hausarbeiten Vollzeit arbeitet. Derzeit kombinieren mehr Kinder denn je Schule mit ihrer Erwerbstätigkeit. Die Rate der Kinder die eine Grundschulausbildung beginnt liegt bei 90 Prozent, diese Zahl wurde in der letzten Dekade durch eine Verdreifachung der Anzahl der Kinder, die eine solche Ausbildung beginnt, erreicht. Etwas mehr als die Hälfte der Schüler bricht die Grundschulausbildung jedoch wieder ab, um eine Beschäftigung aufzunehmen und vorzeitig Teil der Erwerbsbevölkerung zu werden. Ein niedriger Bildungsgrad, eine hohe Analphabetenquote, sowie geringe technische Kompetenzen sind daher nach wie vor charakteristisch für die äthiopische Erwerbsbevölkerung. Drei Viertel dieser Erwerbsbevölkerung ist im landwirtschaftlichen Sektor, der niedrige Grad der Humankapitalentwicklung behindert die Entwicklung dieses Sektors, sowie die Entwicklung des ländlichen Raums im allgemeinen. Diese Studie untersucht die Auswirkungen von Kinderarbeit auf die langfristige Humankapitalentwicklung (Fortschreiten der Schulbildung) der Kinder, sowie den Einfluss der Erwerbstätigkeit auf Migrationsentscheidungen und die zu erwartende Einkommensentwicklung. Diese Studie ergänzt die im geringen Umfange vorhandne Fachliteratur in diesem Bereich mit einem Fokus auf den Preis der Kinderarbeit für das zu erwartende Leben von Kindern in Entwicklungsländern. Diese Studie arbeitet mit verwendet einen Langzeit-Panel-Datensatz aus fünf ländlichen Bezirken, der in zwei Erhebungswellen erfasst wurde: Eine Basiserhebung 1999/2000 und eine Folgebefragung 16 Jahre später 2015/2016. Das Random-Effects Poisson-Modell wird eingesetzt um die Auswirkungen von Kinderarbeit auf die Langzeit Fortschreiten der Schulbildung zu untersuchen. Die Anzahl der abgeschlossenen Schuljahre diente hier als Messgröße. Die Ergebnisse zeigen dass Vollzeitkinderarbeit die langfristige Humankapitalentwicklung generell behindert, während eine Kombination von Kinderarbeit und Schulausbildung führt im Gegensatz dazu zu einer Verdopplung der abgeschlossenen Jahre in der Schulbiographie der Kinder. Die Ergebnisse lassen darauf schließen, dass Kinderarbeit mit Ausnahme von exzessiver, exklusiver und schlimmsten Kinderarbeit mit einer Schulausbildung kombiniert werden kann, um eine langfristig Verbesserung der Humankapitalentwicklung zu bewirken. Diese Ergebnisse variieren jedoch stark mit Bezug auf das Geschlecht der Kinderarbeiter und die Art der ausgeführten Tätigkeit. Unter Verwendung einer robusten Schätzmethode kommt diese Studie weiter zu dem Ergebnis, dass Vollzeitkinderarbeit eine Migrationsbewegung der Kinder, und jungen Erwachsenen, aus den Dörfern heraus behindert. Die Ergebnisse dieser Studie zeigen des Weiteren, dass Kinder, die Vollzeit arbeiten, im Vergleich zu ihren Altersgenossen, mit höherer Wahrscheinlichkeit im Erwachsenenalter als Subsitenzlandwirte arbeiten werden. Kinder welche die Schule besucht haben haben im Gegensatz dazu häufiger die Möglichkeit aus den Dörfern wegzuziehen um zukünftig Tätigkeiten außerhalb der Landwirtschaft nachzugehen. Diesbezüglich hat diese Studie ergeben dass 42 Prozent der Kinderarbeiter welche die Arbeit mit Schulbesuch kombinieren zukünftig eine Tätigkeit außerhalb der Landwirtschaft aufnehmen werden. Der Wert beträgt 34 Prozent bei Kindern die nur zur Schule gehen und 24 Prozent bei Kindern die ausschließlich arbeiten. Die Studie hat letztlich unter Verwendung eines Three-stage least squares approach ergeben, dass eine Stunde Kinderarbeit pro Woche die Einkommenserwartung im Erwachsenenalter um 13,8 Prozent erhöhen kann. Diese Effekt kommen jedoch nicht zum tragen wenn die Kinder mehr als fünf Stunden pro Tag arbeiten müssen. Negative Effekte stellen sich ein, wenn die Kinder sehr viel arbeiten müssen, gerade ausschließlich arbeitende Kinder werden im Erwachsenenalter im Durchschnitt 54,4 Prozent weniger Einkommen am Arbeitsmarkt generieren können. Diese Studie zeigt in diesem Zusammenhang weiter, dass Kinderarbeit zukünftige Einkommenserwartungen negativ beeinträchtigt, da diese die Wahrscheinlichkeit des erfolgreichen Grundschulabschlusses verringert, und sich negative auf den Erwerbsverlauf ausübt, da sie die Mobilität aus den Dörfern hinaus behindert, was es erschwert, Tätigkeiten jenseits der Landwirtschaft aufzunehmen. Die Ergebnisse legen nahe, dass die Beseitigung der Ganztagsarbeit in der Kindheit im Mittelpunkt der Humankapitalentwicklungspolitik des Landes stehen sollte. Der frühzeitige Abbruch von Grundschulkarrieren sollte durch ein Schulpflicht für Kinder und gezielte finanzielle Förderung von Familien und Kindern verhindert werden. Bildungszuschüsse und Teilnahme and Schulspeisungsprogrammen sollten an eine konsequente Einhaltung der Schulpflicht geknüpft werden