The religious market in Ghana today: Is there legal basis to tax the church?

This paper is a rehash of the existing debate on whether or not the church should be subject to tax. Unlike many others, the paper approaches the issue from a legal perspective and explores the relevant principles of taxation as established by statutes and case law in Ghana. In the main, this paper argues that given that majority of the churches in Ghana engage in transactions which may be properly classified as business, the Commissioner of Income Tax is empowered by law to demand tax from the church in respect of the income accruing therefrom. Thus, using the interpretive paradigm mainly through interviews, observation as well as reliance on statutes and case law, the paper concludes that transactions such as the taking of service fees, sale of anointing oil and other religious products constitute trade and the income arising thereto must be subject to tax

Evaluation of Percent Cover Requirements for Revegetation of Disturbed Sites on Alaska's North Slope

On the North Slope of Alaska, attempts have been made to revegetate areas damaged by development. Some revegetation projects strive to achieve specific performance standards based on percent vegetation cover. This study uses data collected from 60 sites over 16 years to compare revegetating sites and natural reference sites. Results demonstrate that percent cover in most revegetation settings has the potential to reach levels comparable to those of reference sites, depending on how cover is defined. Linear models that explain between 48% and 84% of the variability in data show that planting cultivar seeds and fertilizing can increase cover (p < 0.05 for all models) and that cover continues to increase over time (p < 0.05 for all models), provided that cover is defined to include all live plants and plant litter. Ordination analysis separates reference sites from most revegetating sites along two significant axes (Monte Carlo tests, p < 0.01 with 100 randomizations). Comparison of ordination results with plots of change in plant cover over time shows that plant cover offers only limited insight into plant community development. If percent cover is to be used as a performance standard, it should be clearly defined, and the link between percent cover and restoration objectives should be carefully considered. Although this paper focuses on North Slope revegetation projects, the issues that are addressed have implications for all projects with performance standards calling for specific percent cover by vegetation.Le versant Nord de l'Alaska a fait l'objet de tentatives de reverdissement dans des zones endommagées par l'exploitation. Certains projets de remise en état s'efforcent d'atteindre des normes de rendement spécifiques qui s'appuient sur le pourcentage de tapis végétal. Cette étude fait appel aux données collectées à 60 emplacements sur une durée de 16 ans afin de comparer les sites de reverdissement avec des sites témoins laissés à l'état naturel. Les résultats montrent qu'à la plupart des endroits de reverdissement, le pourcentage de tapis végétal a le potentiel d'atteindre des niveaux comparables à ceux des sites témoins, selon la définition du tapis végétal. Les modèles linéaires, qui expliquent entre 48 et 84 % de la variabilité dans les données, montrent que le fait de planter des semences de cultivars et de mettre de l'engrais peut accroître le tapis (p < 0,05 pour tous les modèles) et que ce dernier continue d'augmenter au fil du temps (p < 0,05 pour tous les modèles), à condition d'inclure toutes les plantes vivantes et la litière végétale dans la définition du tapis végétal. L'analyse d'ordination permet de distinguer les sites témoins de la majorité des sites reverdis selon deux grands axes (tests de Monte Carlo, p < 0,01 avec 100 randomisations). La comparaison des résultats de l'ordination avec les courbes de changement dans la couverture végétale en fonction du temps révèle que la couverture n'offre qu'un aperçu limité de l'évolution du peuplement végétal. Si le pourcentage de tapis doit servir de norme de rendement, il faut en donner une définition précise, et examiner en détail le lien entre le pourcentage de tapis et les objectifs de restauration. Si cet article se concentre sur les projets de remise en état du versant Nord, les questions qu'il soulève ont des implications pour tous les projets où les normes de rendement prévoient un pourcentage spécifique de tapis végétal

Boson induced s-wave pairing in dilute boson-fermion mixtures

We show that in dilute boson-fermion mixtures with fermions in two internal states, even when the bare fermion-fermion interaction is repulsive, the exchange of density fluctuations of the Bose condensate may lead to an effective fermion-fermion attraction, and thus to a Cooper instability in the s-wave channel. We give an analytical method to derive the associated $T_c$ in the limit where the phonon branch of the Bogoliubov excitation spectrum of the bosons is important. We find a $T_c$ of the same order as for a pure Fermi gas with bare attraction.Comment: 12 pages, no figure

Surface Instability in Windblown Sand

We investigate the formation of ripples on the surface of windblown sand based on the one-dimensional model of Nishimori and Ouchi [Phys. Rev. Lett. 71, 197 (1993)], which contains the processes of saltation and grain relaxation. We carry out a nonlinear analysis to determine the propagation speed of the restabilized ripple patterns, and the amplitudes and phases of their first, second, and third harmonics. The agreement between the theory and our numerical simulations is excellent near the onset of instability. We also determine the Eckhaus boundary, outside which the steady ripple patterns are unstable.Comment: 23 pages, 8 figure

Cetacean bycatch in Indian Ocean tuna gillnet fisheries

Pelagic gillnet (driftnet) fisheries account for some 34% of Indian Ocean tuna catches. We combined published results from 10 bycatch sampling programmes (1981−2016) in Australia, Sri Lanka, India and Pakistan to estimate bycatch rates for cetaceans across all Indian Ocean tuna gillnet fisheries. Estimated cetacean bycatch peaked at almost 100 000 ind. yr−1 during 2004−2006, but has declined by over 15% since then, despite an increase in tuna gillnet fishing effort. These fisheries caught an estimated cumulative total of 4.1 million small cetaceans between 1950 and 2018. These bycatch estimates take little or no account of cetaceans caught by gillnet but not landed, of delayed mortality or sub-lethal impacts on cetaceans (especially whales) that escape from gillnets, of mortality associated with ghost nets, of harpoon catches made from gillnetters, or of mortality from other tuna fisheries. Total cetacean mortality from Indian Ocean tuna fisheries may therefore be substantially higher than estimated here. Declining cetacean bycatch rates suggest that such levels of mortality are not sustainable. Indeed, mean small cetacean abundance may currently be 13% of pre-fishery levels. None of these estimates are precise, but they do demonstrate the likely order of magnitude of the issue. Countries with the largest current gillnet catches of tuna, and thus the ones likely to have the largest cetacean bycatch are (in order): Iran, Indonesia, India, Sri Lanka, Pakistan, Oman, Yemen, UAE and Tanzania. These 9 countries together may account for roughly 96% of all cetacean bycatch from tuna gillnet fisheries across the Indian Ocean

Effects of total and regional fat loss on plasma CRP and IL-6 in overweight and obese, older adults with knee osteoarthritis

SummaryObjectiveTo describe associations between total and regional body fat mass loss and reduction of systemic levels of inflammation (C-reactive protein (CRP) and interleukin-6 (IL-6)) in obese, older adults with osteoarthritis (OA), undergoing intentional weight loss.DesignData come from a single-blind, 18-month, randomized controlled trial in adults (age: 65.6 ± 6.2; Body mass index (BMI): 33.6 ± 3.7) with knee OA. Participants were randomized to diet-induced weight loss plus exercise (D + E; n = 150), diet-induced weight loss-only (D; n = 149), or exercise-only (E; n = 151). Total body and region-specific (abdomen and thigh) fat mass were measured at baseline and 18 months. High-sensitivity CRP and IL-6 were measured at baseline, six and 18 months. Intervention effects were assessed using mixed models and associations between inflammation and adiposity were compared using logistic and mixed linear regression models.ResultsIntentional total body fat mass reduction was associated with significant reductions in log-adjusted CRP (β = 0.06 (95% CI = 0.04, 0.08) mg/L) and IL-6 (β = 0.02 (95% CI = 0.01, 0.04) pg/mL). Loss of abdominal fat volume was also associated with reduced inflammation, independent of total body fat mass; although models containing measures of total adiposity yielded the best fit. The odds of achieving clinically desirable levels of CRP (<3.0 mg/L) and IL-6 (<2.5 pg/mL) were 3.8 (95% CI = 1.6, 8.9) and 2.2 (95% CI = 1.1, 4.6), respectively, with 5% total weight and fat mass loss.ConclusionsAchievement of clinically desirable levels of CRP and IL-6 more than double with intentional 5% loss of total body weight and fat mass. Global, rather than regional, measures of adiposity are better predictors of change in inflammatory burden.Clinical Trial Registration NumberNCT00381290

Explaining LSND by a decaying sterile neutrino

We propose an explanation of the LSND evidence for electron antineutrino appearance based on neutrino decay. We introduce a heavy neutrino, which is produced in pion and muon decays because of a small mixing with muon neutrinos, and then decays into a scalar particle and a light neutrino, predominantly of the electron type. We require values of $g m_4\sim$ few eV, $g$ being the neutrino--scalar coupling and $m_4$ the heavy neutrino mass, e.g. $m_4$ in the range from 1 keV to 1 MeV and $g \sim 10^{-6} - 10^{-3}$. Performing a fit to the LSND data as well as all relevant null-result experiments, we show that all data can be explained within this decay scenario. In the minimal version of the decay model, we predict a signal in the upcoming MiniBooNE experiment corresponding to a transition probability of the same order as seen in LSND. In addition, we show that extending our model to two nearly degenerate heavy neutrinos it is possible to introduce CP violation in the decay, which can lead to a suppression of the signal in MiniBooNE running in the neutrino mode. We briefly discuss signals in future neutrino oscillation experiments, we show that our scenario is compatible with bounds from laboratory experiments, and we comment on implications in astrophysics and cosmology.Comment: 23 pages, 5 figures, minor improvements, matches published versio

Dynamics of a classical gas including dissipative and mean field effects

By means of a scaling ansatz, we investigate an approximated solution of the Boltzmann-Vlasov equation for a classical gas. Within this framework, we derive the frequencies and the damping of the collective oscillations of a harmonically trapped gas and we investigate its expansion after release of the trap. The method is well suited to studying the collisional effects taking place in the system and in particular to discussing the crossover between the hydrodynamic and the collisionless regimes. An explicit link between the relaxation times relevant for the damping of the collective oscillations and for the expansion is established.Comment: 4 pages, 1 figur