Adoption of Electronic Fiscal Devices (EFDs) for Value-Added Tax (VAT) Collection in Kenya and Tanzania: A Systematic Review

Domestic revenue collection through taxation is still below its potential in many Sub- Saharan African countries. In an attempt to boost their tax revenues, many national governments have deployed electronic fiscal devices (EFDs) to improve value-added tax (VAT) collection. However, there is evidence indicating that the deployment of EFDs in some African countries has encountered substantial challenges. Using the systematic review method, the research described in this article investigated challenges encountered in adoption of EFDs in Kenya and Tanzania. The review concludes by modelling recommendations, extracted from seven existing studies, in terms of the technology-organisation-environment (TOE) framework (Tornatzky & Fleisher, 1990). This model is an effort to provide a potential guide for successful EFD adoption in East Africa.CA201

General geology, alteration, and iron deposits in the Palaeoproterozoic Misi region, northern Finland

The Paleoproterozoic Misi region forms the northeastern part of the Peräpohja Schist Belt in northern Finland. The area comprises mafic volcanic and sedimentary rocks, differentiated gabbros, and late-orogenic granitoids. Three geochemically different mafic volcanic units were recognised: LREE-depleted amygdaloidal lavas, slightly LREE-enriched lavas, and mafic tuffs that have a flat REE pattern. Sedimentary rocks include arkosites, mica gneisses, dolomitic marbles, quartzites, tuffites, mica schists, calc-silicate rocks and graphite-bearing schists. Two types of gabbros wereidentified: one with a LREE-enriched pattern and another with flat REE pattern. The age of the former is according to Perttunen and Vaasjoki (2001) 2117±4 Ma, whereas there is no age determination for the latter. The granitoid intrusions belong to the ca. 1800 Malate-orogenic group of the Central Lapland Granitoid Complex. The geochemistry and the stable isotope data on mafic lavas and dolomitic marbles show similarities with the mafic volcanic rocks and marbles of the lower part of the Kivalo group in the western part of Peräpohja Schist Belt. Peak metamorphic conditions in the region vary from upper-greenschist to upper-amphibolite facies. Three major stages of deformation were distinguished: N-S compressional D1 with ductile deformation, NE-SW compressional D2 with ductile to brittle-ductile deformation, and E-W compressional D3 with brittle deformation. Several magnetite occurrences are known in the region and four of those have been mined for iron. The ores are mainly composed of magnetite with minor haematite, pyrite, chalcopyrite and bornite. Besides iron, the ores contain small amounts of P, S and V aswell as trace amounts of Cu, Co, Te and Au. The magnetite bodies are hosted by skarnoids within the ca. 2220–2120 Ma dolomitic marble-quartzite sequence, and highly differentiated, intensely albitised, LREE-enriched gabbro. Multistage and -type alteration is characteristic for the entire region. The styles of alteration in the region are: scapolitisation, regional and local albitisation, sericitisation and silicification associated with a major shear zone, and late carbonatisation and carbonate veining associated with brecciation of the ores and their wall rocks. Local intense albitisation and formation of skarnoids and magnetite ores took placeduring the pre-D1 or D1 faulting or shearing which postdate the intrusion of 2120 Ma gabbros. The iron was mobilized from the mafic to intermediate country rocks and/or marble sequence which possibly contained sedimentary iron formation. Regional alteration with the local intense albitisation and ore formation show similar features to the iron oxide-copper-gold type deposits, although the known deposits in the Misi region only contain trace amounts of gold and copper

Integrating local knowledge with tree diversity analyses to optimize on-farm tree species composition for ecosystem service delivery in coffee agroforestry systems of Uganda

Coffee agroforestry systems deliver ecosystem services (ES) critical for rural livelihoods like food but also disservices that constrain livelihoods like fostering coffee-pests. Since such ES are tree-based, maximizing ES and limiting constraints requires knowledge on optimizing on-farm tree composition especially trees adapted to local conditions. The study was in three sites along a rainfall gradient in Central Uganda where we: assessed tree diversity in coffee agroforestry; ranked tree suitability for providing ES according to farmers' knowledge; and then proposed an approach for optimizing on-farm tree composition for delivery of ES. We collected data on tree diversity and, farmers' knowledge of tree species and the ES they provide. Farmers ranked ES in order of importance to their livelihoods ('Needs rank') and ranked trees according to suitability for providing ES. Using Bradley Terry modeling, we grouped trees into 'ES groups' according to suitability for providing different ES and ranked 'ES groups' according to tree diversity ('Diversity rank'). Tree-suitability for providing ES and importance of ES to farmers varied with rainfall regime but tree diversity did not match farmers' needs for ES. We propose the FaD–FaN (matching farm tree diversity to farmers' needs) approach for optimizing tree species composition with respect to tree-suitability for farmers' priority ES. Farmers locally prioritize ES needed and identify trees that best serve such ES. The approach then focuses on modifying on-farm tree diversity to match/suit farmers' priority ES. The FaD–FaN approach caters for varying socio-ecological conditions; it's adaptable for other coffee and cocoa-growing areas worldwide

Climate risk perception, management, and adaptation in the Nordic mining sector

Climate change can affect the mining sector in various ways. Physical impacts can be a threat to mines and personnel, transport infrastructure and supply chains, while the low-carbon transition may entail transition risks stemming from e.g., the need to respond to mitigation and adaptation policies, as well as opportunities in the form of increased metal and mineral demand. However, there is little knowledge of how mining companies perceive, manage, and respond to risks related to climate change. To address this knowledge gap, we examined annual and sustainability reports from 2019 for active metal mines in Finland, Sweden, and Norway. Through a structuring qualitative content analysis, we analysed the mining companies’ self-reported experience of and expectations for climate change impacts and risks, as well as adaptation and management activities taken or planned. Our findings indicate that physical impacts of climate change are not perceived as a major risk. In contrast, mitigation activities and reactions to climate policies play an important role, at least for some of the companies. Hence, the mining sector would benefit from more stringent risk reporting regulations and distinctive guidelines, as well as more research on the direct and indirect climate change impacts.Peer reviewe

History and evolution of the afroalpine fora: in the footsteps of Olov Hedberg

The monumental work of Olov Hedberg provided deep insights into the spectacular and fragmented tropical alpine flora of the African sky islands. Here we review recent molecular and niche modelling studies and re-examine Hedberg’s hypotheses and conclusions. Colonisation started when mountain uplift established the harsh diurnal climate with nightly frosts, accelerated throughout the last 5 Myr (Plio-Pleistocene), and resulted in a flora rich in local endemics. Recruitment was dominated by long-distance dispersals (LDDs) from seasonally cold, remote areas, mainly in Eurasia. Colonisation was only rarely followed by substantial diversification. Instead, most of the larger genera and even species colonised the afroalpine habitat multiple times independently. Conspicuous parallel evolution occurred among mountains, e.g., of gigantism in Lobelia and Dendrosenecio and dwarf shrubs in Alchemilla. Although the alpine habitat was ~ 8 times larger and the treeline was ~ 1000 m lower than today during the Last Glacial Maximum, genetic data suggest that the flora was shaped by strong intermountain isolation interrupted by rare LDDs rather than ecological connectivity. The new evidence points to a much younger and more dynamic island scenario than envisioned by Hedberg: the afroalpine flora is unsaturated and fragile, it was repeatedly disrupted by the Pleistocene climate oscillations, and it harbours taxonomic and genetic diversity that is unique but severely depauperated by frequent bottlenecks and cycles of colonisation, extinction, and recolonisation. The level of intrapopulation genetic variation is alarmingly low, and many afroalpine species may be vulnerable to extinction because of climate warming and increasing human impact.publishedVersio

Prosessikeskeinen työote oppisopimuskoulutuksessa

Espoon terveydenhuolto- ja sosiaalialan oppilaitos järjesti vuoden mittaisen oppisopimuskoulutuksen Espoon päihdehuollon ja lastensuojelun sekä kotihoidon henkilöstölle. Koulutus painottui prosessityöskentelyyn ja kokemukset olivat pääosaltaan innostavia. Opiskelijat kirjasivat plussapuolelle monenlaiset elämäntaidot ja opettajat kehuivat tiimityöskentelyään antoisaksi

Antibiotic-Resistant Profiles of Bacteria Isolated from Cesarean and Surgical Patients from Kasese District Hospitals Western Uganda

Surgical site infections (SSIs) are challenging to treat and often associated with much higher extended stays, morbidity, and mortality, higher treatment costs, especially when the causative agent is multidrug resistance (MDR). This study was designed to determine the prevalence of nosocomial infections and susceptibility profiles of bacteria isolated from Cesarean section (C-section) and surgical patients from Kasese District Hospitals in Western Uganda. A descriptive cross-sectional study was conducted from January to September 2016 involving 303 patients with SSIs in obstetrics & gynecology; and general surgery wards in three health facilities. Clinical-demographic characteristics of patients were obtained using structured questionnaires before surgery. Bacterial analysis of the air and floor of the theatre room was done using the standard culture method. Of the 303 patients enrolled with SSIs (median age 34 years), 71.6% were female, and 28.4% were males. Only 14.5% developed SSIs, with predominant isolates being Staphylococcus aureus 33.33% and Escherichia coli 24%. The majority of recruited participants underwent a C-section of 58% and the least amputations of 0.3%. Duration of operation or surgery, p-value 0.002 (95% CI 1.599-7.667) was significantly associated with SSIs. Gram-negative bacteria were found resistant (50-100%) to ampicillin, gentamycin, and ciprofloxacin, the commonly used post-operative drugs of choice. Hospital-acquired infections were common with emerging antibiotic-resistant strains isolated in most SSIs at Kasese hospitals. The development of resistance to commonly used antibiotics such as ampicillin, gentamycin, and ciprofloxacin than previously reported calls for laboratory-guided SSIs therapy and strengthening infection control policies