Assessment of Tax Compliance Procedures and Its Impact on Revenue Generation in Techiman Municipality

The study sought to determine the effect of tax compliance on revenue generation in the Bono East Region of Ghana. The research work was justified and significant because of the critical role of taxes in the accomplishment of GRA developmental goals and the satisfaction of the local people. This study was explanatory, employing quantitative methods of data collection. The study targeted employees of GRA-Techiman, GRA-Atebubu and GRA-Wenchi. A total sample size of 97 was chosen. Quota and simple random sampling were adopted in selecting the respondents. The regression analysis model was adopted as the model specification for this study. The study found that tax compliance was observed in Ghana Revenue Authority. However, not all components of the control principles were adequately followed. However, tax compliance principles had a positive and significant relationship with revenue generation. There was a positive relationship between tax monitoring and revenue generation, a positive relationship between information and communication and revenue generation, and tax control activities positively and significantly predicted revenue generation. Furthermore, there was a positive and significant relationship between tax risk assessment and revenue generation. It is recommended that activities such as customer complaint surveillance and feedback and audits performed periodically by internal auditors should be monitored and managed frequently. Keywords: Tax, Tax Compliance, Revenue Generation, Ghana Revenue Authority. DOI: 10.7176/RJFA/11-12-10 Publication date:June 30th 202

Estimating the cost to rural ambulating HIV/AIDS patients on Highly Active Antiretroviral Therapy (HAART) in rural Ghana: a pilot study

Background: Subsidized antiretroviral therapy programs obviously lowers the cost of antiretroviral drugs but other major costs are still incurred, which makes the overall cost of accessing and consuming antiretroviral treatment very high and sometimes catastrophic. The objective of this study was to estimate the total cost to rural ambulating HIV/AIDS patients on highly active antiretroviral therapy in a rural area of the middle belt of Ghana. Methods: This was a convenient cross-sectional study of people diagnosed with HIV/AIDS receiving outpatient care and carried out from September to October 2009 involving 80 HIV/AIDS patients on HAART. Data was derived from patients’ medical records on health care utilization and a completed pre tested questionnaire used to obtain the cost of transportation and estimates of individual earned income from which the labor productivity loses (opportunity cost) for days not worked as a result of attending the antiretroviral clinic were derived. Results: The median total, indirect and direct annual costs to rural ambulating HIV/AIDS patients on HAART were estimated to be $US71.18 (115.16 Ghana cedis),$US2.740 (3.92 Ghana cedis) and $US53.04 (75.00 Ghana cedis) respectively. Conclusion: Although the cost of antiretroviral drugs has been subsidized by government from$360 to $41.38 per annum, HIV/AIDS patients on HAART spend double of this subsidized amount out of their pocket seeking health care. We recommend that agencies associated with HIV/AIDS activities, supplements government’s effort by helping to get antiretroviral closer to the door step of patients so as to reduce this huge financial burden which constitutes more than 100% of their median annual earned income. Pan African Medical Journal 2012; 12:2

Assessment of risk factors and transmission for HIV comparing discordant and concordant couples in Hlabisa Demographic Surveillance System (DSS) site.

MSC (Med),Population-Based Epidemiology, Faculty of Health Sciences, University of the Witwatersrand, 2007Objective To compare risk factors between HIV-positive concordant and discordant couples. Study design This is a cross-sectional secondary data analysis study using data from Africa Centre Demographic Information System (ACDIS) database (June 2003 to December 2004) and data from the first round of population-based HIV surveillance conducted by the Africa Centre for Health and Population Studies. Methods Eighty-five HIV-positive concordant couples (both partners were HIV-positive) and 73 discordant couples (one partner was HIV-positive and other partner HIV-negative) were identified and selected from the first round of population-based HIV surveillance conducted from June 2003 to December 2004 in Hlabisa Demographic Surveillance System site. Partners health and sexual behaviour data were collected together with the blood sample for HIV test during the same round. Socio-economic and demographic data of partners were obtained from the ACDIS database and were collected within the same period (June 2003 to December 2004). The behavioural, biological, demographic and socio-economic risk factors for HIVpositive concordance and transmission within discordant couples were analysed. Circumcision and area of residence respectively were the biological and demographic factors considered. Number of household assets was used as a proxy for socioeconomic status. The behavioural factors considered were male condom-use, sexual debut (age at first sex), number of lifetime partners and premarital partners. The age and educational level of partners were considered as potential confounders. 5 RESULTS The uncircumcised men were more likely to be in HIV-positive concordant couples than to be in discordant couples (OR =10.8, 95% CI [1.93 – 60.30], p=0.007). Partners living in urban area were 4.7 times more at risk of being in a HIV-positive concordant relationship than to be in discordant relationship (OR=4.7, 95% CI [2.09 - 10.39], p<0.001). Male not using condom on regular basis with female partners, early sexual debut, greater number of premarital partners, household assets and lifetime partners were found not to be significantly associated with HIV-positive concordance. Conclusion There are several biologic, socio-economic, demographic and behavioural risk factors for HIV-positive concordance. However, identifying some of them might be used to address transmission of HIV among discordant couples through intervention programs. Although cross-sectional studies are not ideal for establishing temporality, this study corroborates the findings of other studies that living in urban areas and circumcision are associated with HIV transmission

A Design of a low-pass FIR filter using Hamming Window Functions in Matlab

The reduction and filtering of the input components of an original signal in one or more frequency bands using a finite impulse response, better known as FIR, is designed using a function of the Hamming window. Although there are various window functions such as the Blackman window function, the Hanning window function and the rectangular window functions that can be used as digital filters, the Hamming window function was used in this study for the reason of its minimum damping/decibel of the stopband with a reduced transition bandwidth. Among the other three widow functions that can be used, the Blackman window function is closest to the Hamming window function in terms of minimum bandstop attenuation/decibel, since both have a dB value greater than -50. However, in terms of transition bandwidth (Δω), the Hamming window has a narrower bandwidth than the Blackman window, making it more appropriate to use in this FIR filter design. This type of filter is important for analyzing the different types of signals that are essential in a world where digital filters play a major role in DSP applications. This research paper offers a Matlab-based low-pass FIR digital filter that uses Hamming window functions. Keywords: FIR filters, Hamming window, Blackman window Hanning window, Matlab. DOI: 10.7176/CEIS/11-2-04 Publication date: February 29th 202

Pentobarbitone-induced sleeping time and sub-acute toxicity studies of Trichilia monadelpha aqueous extract

Background: Trichilia monadelpha is used either alone or in combination with other plants to treat many diseases in West Africa. Earlier, the anti-inflammatory, analgesic and anti-parasitic effects of the plant have been investigated to confirm its folkloric use. The current study is aimed at investigating the sub-acute toxicity profile as well as hypno-sedative effect of the Trichilia monadelpha aqueous extract (TAE).Methods: For the pentobarbitone-induced sleeping test, rats (150-200 g, n=5) were pre-treated with TAE (100, 300 and 1000 mg/kg, p.o.) or distilled water (control group) 30 minutes before they were challenged with Pentobarbitone Sodium (50 mg/kg body weight, i.p). Sleeping time of each animal was recorded and analysed. In the sub-acute toxicity test, rats were treated daily either TAE (30, 100 and 1000 mg/kg) or water (control group) for two weeks after which the animals were sacrificed. Blood samples were collected for haematological and biochemical analyses. Specific organs were then removed and weighed immediately.Results: The pentobarbitone-induced sleeping test resulted in a significant and dose-dependent increase in the duration of sleep of the rats. There were however no significant changes in the relative weight of vital organs of the control and TAE treated groups. Similarly, there were no significant differences in haematological and biochemical parameters between control and TAE treated groups.Conclusions: TAE significantly and dose-dependently increased the duration of pentobarbitone-induced sleeping time in rats. TAE showed no significant changes in the relative weight of the vital organs, haematological and biochemical parameters

Evaluation of Zerofly® Hermetic Storage Bags for Protection of Maize Against Insect Pests in Ghana

High post-harvest loss of maize due to stored product insect pests remains a food security challenge in Ghana. This field study evaluated the effectiveness of a novel technology, ZeroFly® Hermetic storage bags with different inner liners, to protect maize against infestation by Sitophilus zeamais Motschulsky and Prostephanus truncatus Horn. The study was carried out in the Department of Crop and Soil Sciences, Kwame Nkrumah University of Science and Technology, Ghana, during the period September 2017 to March 2018. Maize pre-fumigated with Phostoxin® was stored in 50-kg ZeroFly® Hermetic storage bags. Experimental treatments were 20-μm High Density Polyethylene (HDPE) inner liner with oxygen absorber, 20-μm HDPE inner liner without oxygen absorber, 80-μm Polyester and Ethylene Vinyl Alcohol (EVOH) inner liner with oxygen absorber, 80-μm EVOH inner liner without oxygen absorber, 50-μm Charter NEX high barrier inner liner with oxygen absorber, 50-μm Charter NEX medium barrier inner liner with oxygen absorber, and untreated maize-filled 50-kg polypropylene bags without oxygen absorber (control). Maize-filled 50-kg polypropylene bags without oxygen absorber were used as Control. The percent insect damaged kernels on number basis (%IDKnb) recorded in the 20-μm HDPE liners and polypropylene bags were \u3e 15% compared to \u3c 1.8% recorded in the other treatments. Weight losses in the 80-μm EVOH and 50 -μm Charter NEX high and medium barrier liners were \u3c 0.35%. Aflatoxin levels were below the 15 ppb threshold. The results of the study showed that, ZeroFly® Hermetic storage bags with 80-μm EVOH inner liner and 50-μm Charter NEX high and medium barrier inner liners protected stored maize against S. zeamais and P. truncatus over the 6-month storage period

Aqueous extract of Lannea microcarpa attenuates dextran sulphate-induced paw oedema and xylene-induced ear oedema in rodents

Background: Lannea microcarpa Engl. and K. Krause (Family Anacardiaceae), a tropical tree is used traditionally used in Africa for both medicinal and non-medicinal purposes. Folkoric uses of the plant include wound healing, conjunctivitis, stomatitis and gingivitis among others. Inflammatory reactions are involved in several diseases which this plant is traditionally used to manage. This study was therefore aimed at investigating the antiinflammatory effects of the aqueous extract of Lannea microcapa.Methods: Oedema was induced in the right hind paws of Sprague Dawley rats (200-250g, 12 weeks old, n=5) using dextran sulphate solution whiles ear oedema was induced in ICR mice (25-30g, 6 weeks old, n=5) using xylene solutions. Aqueous extracts of ALM (30, 100 and 300mg kg-1) were administered in a set of rats and mice for both prophylactic and therapeutic studies. In the dextran sulphate-induced paw oedema, rats (200-250g) were treated orally with ALM (30, 100 and 300 mg kg-1) for both prophylactic and therapeutic studies. The paw thickness of the rats was measured before and after dextran sulphate injection at an hourly interval for 5 h. For xylene-induced ear oedema, ICR mice (25-30g) were given the same doses of the ALM and the ear weight of mice were measured after 2 h.Results: In the dextran sulphate-induced paw oedema, the ALM reduced the mean maximal paw oedema significantly (P ≤0.05) to 36.392±9.207% and 26.050±3.396% at 100 and 300 mg kg-1 (prophylaxis) and 32.192±5.670%, 31.398±6.921% and 31.593±5.841% at 30, 100 and 300 mg kg-1 (therapeutic) in dose dependent manner when compared to the control respectively. Similarly, the ALM dose dependently showed a significant (P ≤0.05) reduction of percentage mean oedema in xylene-induced ear oedema by 43.56%, 59.63% and 68.07% at 30, 100 and 300 mg kg-1 when compared to the control respectively.Conclusions: Aqueous extract of Lannea microcapa (30 -300 mg kg-1) caused significant reduction of oedema in both dextran sulphate-induced paw oedema and xylene-induced ear oedema

Bacteriological Quality Assessment of swimming pools in the Osu-Labadi Area, Accra

Bacterial contamination of swimming pool water poses public health risks to swimmers and others who come into direct contact with such pools. There has been an increase in the patronage of swimming pools in Ghana for sports and recreation and therefore the need to investigate the pools compliance with sanitary standards. This study examined the bacteriological and physicochemical (pH, temperature and residual chlorine) levels of swimming pool water in Osu-Labadi, Accra, Ghana to determine the levels of bacterial pollution. Six outdoor swimming pools were randomly selected for this cross-sectional study. Microbiological examination was conducted on a total of 18 samples collected monthly in the evening after the pools had been used. This took place over a 3 month period, from March to May 2014, using standard microbiological and analytical methods. The results of the study indicated that the total viable bacteria count of all the pool water exceeded the acceptable limits. All 6 pools were contaminated by E. coli, Enterobacter faecalis and Klebsiella pneumonia, as well, 5 out of the 6 pools were contaminated by Enterobacter cloacae, Staphylococcus aureus, and Streptococcus agalactiae. The residual chlorine level in all the pools was below the recommended level of 1.0 mg/liter. Statistical analysis showed significant association between water contamination with microbial indicators and physicochemical aspects such as pH, temperature and residual chlorine (p&lt;0.05). The high microbial load count and the isolation of pathogenic bacteria from the pools is an indication of the need to improve monitoring by pool health authorities, improve pool disinfection standards and educate swimmers on hygiene before entering pools. Key words: swimming pool, microbial load, residual chlorine, bacterial contaminant

An Alternative to the MVU Estimator to Estimate the Level of DC in AWGN

In statistics, Maximum Likelihood Estimation (MLE) is a method of estimating the parameters of a particular statistical model, finding parameter values that maximize probability, observations, and the parameters are specified. The MLE can be seen as a special case of maximum post-positive estimation (MAP), which includes a uniform preventive distribution of parameters, or as a variant of the MAP that ignores the above and is therefore unregulated. Now let's look at an alternative to the MVU estimator, which is desirable in situations where the minimum variance unbiased (MVU) estimator does not exist or cannot be found, even if it exists. This estimator, which relies on the principle of maximum likelihood, is primarily the common method for obtaining a practical estimator. It has the clear advantage of being a crank turning procedure, which allows you to implement it for complicated estimation problems. A clear advantage of MLE is that it can be found numerically for a given data-set. The safest way to find the MLE is to search the grid, as long as the space between the searches are small enough, we are sure to find the MLE. Keywords: Maximum Likelihood Estimation, minimum variance unbiased, Estimator, Probability Distribution Function. DOI: 10.7176/ISDE/11-3-05 Publication date: June 30th 202

Techno-economic analysis of a biomass-powered inclined bed dryer for maize drying

The study assessed the technical performance and economic viability of a 200 kg capacity biomass-powered inclined bed dryer for drying maize. The dryer recorded an average air temperature of 73.54˚C in the plenum, which reduced the moisture content from 23.25% (w.b) to 13.61% (w.b) at a drying time of 2 hours 40 minutes. This resulted in a drying rate, drying efficiency, and specific energy consumption of 9.50 kg/h, 71.37%, and 25.70 MJ/kg, respectively. The germination potential of dried maize grains was 80% compared to 93% for grains assessed before drying. Stress-crack analysis revealed a lower percentage of no-cracks for dried maize (71%) than maize gains before drying (98%). There was a statistically significant difference between the dried and the undried maize grains for germination viability (p = 0.01) and stress crack analysis (p = 0.00) at α=0.05. At a drying charge of US$2.4 per 100 kg bag of maize, the investment cost could be regained at a pay-back period of 6 months and 15 operation days and a benefit-cost ratio of 1.27. The drying system is economically viable at net present value of US$ 1313.48 and internal rate of return of 44%. Evidently, adopting the dryer could contribute to reducing post-harvest loss of maize at the smallholder level and increase farmer\u27s income. Int. J. Agril. Res. Innov. Tech. 13(1): 15-24, June 202