The general anti-avoidance section: a comparative analysis of Section 80a of the South African Tncome Tax Act no. 58 of 1962 and Section 35 of the Tanzanian Income Tax Act no. 11 of 2004

The study will be based on a comparative analysis of the general antiavoidance section of the South African Income Tax Act no. 58 of 1962 and the Tanzanian Income Tax Act no. 11 of 2004. The focus is on how the two provisions are interpreted by showing the similarities and differences. The approach will be analytical and comparative, starting by showing the concept of tax avoidance and historical backgrounds of the two provisions

The Pattern and Management of Chest trauma at Muhimbili National Hospital, Dar es Salaam

Background: Chest trauma is common and its pattern varies in different places. Majority of patients are managed mainly conservatively. Tube thoracostomy is a simple procedure but it is associated with significant number of complications.The aim of this study was to evaluate the clinical pattern and its management at Muhimbili National Hospital.Methods: A hospital based prospective study of all consecutive patients admitted with chest trauma at Muhimbili National Hospital between November 2007 and September 2008. Clinical assessment and chest x-ray findings were used to diagnose and to evaluate any complications associated with chest tubes using a structured questionnaire.Results: The majority (95/119) of patients were males. Their age ranged from 12 to 72 years with the mode of 32years. Motor traffic injury (MTI) was the commonest cause of chest trauma accounting for 72.3% of the cases. Rib fractures were the most clinical type of chest injury and accounted for about 42.9% of cases. Blunt chest injuries were more common (75.6%) than penetrating injuries. Seventy three (61.3%) patients had other associated injuries, in which fracture of extremities (25.2%) and head injury (21.8%) were the commonest. Sixty seven (56.3%) patients were treated with closed tube thoracostomy only. The overall complication rate of the chest tubes was 32.9% of which infection (24.7%) and Nonfunctional tubes (17.4%) were the commonest. High mortality rate of 24.2% was recorded.Conclusion: The clinical pattern and the management of chest injuries in this study was similar with many other series of study, however, the rate of closed tube thoracostomy remained high with many and avoidable complications

Performance of ParaHit and OptiMAL tests in the diagnosis of Malaria in Mwanza, Southwest Tanzania.

Abstract.Background:  Rapid malaria diagnostic tests (RDTs) are non microscopic tests that provide a rapid detection of malaria parasites in infected individuals; they are simple and less technical demanding. However they have low detection thresholds particularly in low parasitaemia.  Objectives: To compare and evaluate the performance of ParaHit and OptiMAL tests for detection of malaria infections with routine microscopy.  Materials and Methods: Blood samples from study participants were obtained after their informed consent and tested for malaria parasite infection for the two RDTs according to instructions from the manufacturers, blood films were made and stained with Giemsa for microscopy. Results:A total of 243 individuals participated in the study with a median age of 22.0 yrs (range 0 -75yrs). Microscopy had a higher detection rate of 19.7% (48/243) as compared to ParaHit 4.5% and OptiMAL 3.7%. Low sensitivity of 21.2% and 17%, but high specificity of 99.4% with both ParaHit and OptiMAL tests were respectively obtained. Of all positive blood slides for P. falciparum malaria, 78.7% of these smears had low parasite density ranged between 80 -720 parasite/µl of blood. These slides were negative for malaria parasite based on both RDTs. Over 80% of study participants who reported fever had negative blood slides for malaria parasites by microscopy, but 44.7% among those who reported no fever had positive blood slides for P. falciparum Malaria. Study participants who reported to have fever and high parasite density above 720 parasite/µl were likely to be positive by both RDTs (OR= 6.8), P= 0.031529.Conclusions:The overall performance of both RDTs in detecting asexual P. falciparum was low as compared to microscopy and their performance were highly affected with parasite density calling for further evaluation studies before its wide use in peripheral health facilities in order to minimize potential severe consequences.

Fostering early childhood development in low-resource communities : evidence from a group-based parenting intervention in Tanzania

Funding: Scottish Funding Council (SEF0XFC020), Royal Society of Edinburgh (1041).Group-based parent training programmes present an affordable means to influence the early experiences of children at scale. This paper reports evidence on the effectiveness of a practice-led intervention piloted in rural Tanzania evaluated through a matched control study design. The core of the programme is an 8–10 week caregiver training course led by local facilitators, built around early stimulation and nurturing care. After two years of implementation, the intervention led to improvements in the development of 3-year olds of 0.29 standard deviations. Detailed data on caregivers indicates that these improvements are due to changes in the type and frequency of caregiver-child interactions for both mothers and fathers, as well as the quality of play materials in the home.Publisher PDFPeer reviewe

Gastric Cancer at a University Teaching Hospital in Northwestern Tanzania: A Retrospective Review of 232 Cases.

Despite marked decreases in its incidence, particularly in developed countries, gastric cancer is still the second most common tumor worldwide. There is a paucity of information regarding gastric cancer in northwestern Tanzania. This study was undertaken to describe our experience, in our local setting, on the management of gastric cancer, outlining the clinicopathological and treatment outcome of these patients and suggesting ways to improve the treatment outcome. This was a retrospective study of histologically confirmed cases of gastric cancer seen at Bugando Medical Centre between January 2007 and December 2011. Data were retrieved from patients' files and analyzed using SPSS computer software version 17.0. A total of 232 gastric cancer patients were enrolled in the study, representing 4.5% of all malignancies. The male to female ratio was 2.9:1. The median age of patients was 52 years. The majority of the patients (92.1%) presented late with advanced gastric cancer (Stages III and IV). Lymph node and distant metastasis at the time of diagnosis was recorded in 31.9% and 29.3% of cases, respectively. The antrum was the most frequent anatomical site (56.5%) involved and gastric adenocarcinoma (95.1%) was the most common histopathological type. Out of 232 patients, 223 (96.1%) patients underwent surgical procedures for gastric cancer of which gastro-jejunostomy was the most frequent performed surgical procedure, accounting for 53.8% of cases. The use of chemotherapy and radiotherapy was documented in 56 (24.1%) and 12 (5.1%) patients, respectively. Postoperative complication and mortality rates were 37.1% and 18.1%, respectively. According to multivariate logistic regression analysis, preoperative co-morbidity, histological grade and stage of the tumor, presence of metastases at the time of diagnosis was the main predictors of death (P <0.001). At the end of five years, only 76 (32.8%) patients were available for follow-up and the overall five-year survival rate was 6.9%. Evidence of cancer recurrence was reported in 45 (19.4%) patients. Positive resection margins, stage of the tumor and presence of metastasis at the time of diagnosis were the main predictors of local recurrence (P <0.001). Gastric cancer in this region shows a trend towards relative young age at diagnosis and the majority of patients present late with an advanced stage. Lack of awareness of the disease, poor accessibility to health care facilities and lack of screening programs in this region may contribute to advanced disease at the time of diagnosis. There is a need for early detection, adequate treatment and proper follow-up to improve treatment outcome

Strengthening Pharmacovigilance System to Capture Safety Data from HIV Clients on ART in Tanzania: Identification of Gaps in Safety Reporting System

In Tanzania, pharmacovigilance system is implemented by Tanzania Food and Drugs Authority (TFDA) that monitors drug use countrywide. TFDA is the main national custodian for recording, analyzing and disseminating safety information that is generated through conventional health care facilities. Since the introduction of Care and Treatment Centre (CTC) in the health care system, little has been achieved on translating safety information from these facilities to the TFDA. Since the inception of national pharmacovigilance framework in 2003 there has been no systematic operational research to map the gaps in the existing pharmacovigilance system. Furthermore, it is not clear if there is adequate training and supervision. It is, therefore, important to strengthen antiretroviral therapy (ART) related adverse drug reactions (ADRs) reporting by mapping gaps in implementation of pharmacovigilance (PV) system. Information obtained will assist in addressing training needs to ensure effective reporting of ADRs through coordinated approach involving TFDA and National AIDS Control Program (NACP) in Tanzania. A cross-sectional study was conducted in four regions (Tanga, Singida, Dodoma and Mtwara) in two PV zones. Qualitative and quantitative data collection techniques with triangulation design were used. These included; desk document review of PV recording and reporting of drug safety information; in-depth interviews with various implementation stakeholders, exit interviews with patients, in-interviews with care takers and community based organizations (CBOs) involved in the provision of care and treatment of HIV/AIDS. A total of 801 respondents participated in the quantitative data component which included; 545 exit interviews to CTC clients, 177 health service providers, 62 in-depth interviews to CTC in-charges and 17 regional and district pharmacists. Ownership of these CTCs included 83.9% government, 12.9% faith based organizations and 3.2% co-owned by the government and faith based organizations. High proportions (97.2%) of the CTC health care providers had wide knowledge on ART related ADRs. However, more than half (53.4%) of the CTC service providers had not attended any training on ART related ADRs. Among the service providers, majority (67.8%) mentioned there was no guideline in place for reporting ART related ADRs. Only, 32.1% of health care providers indicated to be aware of the tool used for collection of ART related ADRs events. Of those, 37.5% mentioned that the forms were mainly obtained from district or regional pharmacists. The ADR reports were submitted to district and regional pharmacists 48.3%, TFDA 7.0%, and NACP 7.0%. Of those who indicated to have filled and submitted ADR form, only 7.4% received feedback. The proportion of ART clients who provided information was significantly different between urban and rural in Dodoma region (p=0.002). There was variation in proportions of ART clients who had mentioned seen/heard of ART related ADR by regions and difference was significant between rural and urban for all regions except Tanga (p<0.05). Majority (47.9%) of the ART clients reported ART related ADRs to the health provider for duration ranging from 3-7 days. The qualitative results revealed that that most of the guidelines from TFDA were not known and unavailable according to most of the respondents at national level (NACP), regional, district, and at health facility level. It was surprising that one of the district pharmacists interviewed was unaware of existence of guidelines in place for ADR and PV for use in the districts. It was also found that Sometimes even when available at health facilities, there was inadequate knowledge on how to fill the ADR forms according to Key Informant at national level. Moreover, several health workers admitted that that they were not reporting ADR due to a lack of forms according to some CTC in-charges interviewed. This study has shown that despite the established PV system in Tanzania, the frequency of reporting of ART related ADRs to TFDA is low. This is due to inadequate training of health care providers on ADR reporting, shortage of staff, unavailability of TFDA ADR reporting forms and lack of regular supportive supervision. Based on these results therefore we recommend TFDA should ensure that ADR reporting forms as well as guidelines are adequately supplied and utilized at CTC level NACP should ensure sharing of safety information with TFDA and recommend dedicated focal person liable for documenting and reporting ART related ADRs recorded in CTC II patient file. Regular training, supportive supervision and feedback on ART related ADR reporting system for health care providers is needed. The financial support was provided by the Global Fund Round 8. The total budget for the project was Tsh. 69,993,000/-

Insecticide Resistance Testing in Malaria Vectors in Tanzania: Challenges in Mosquito Sampling and Rearing under Field Conditions

The National Institute for Medical Research, Amani centre, in collaboration with National Malaria Control Programme, has been conducting annual insecticide resistance surveillance since 1999, aimed at early detection of resistance to insecticides used for malaria control in Tanzania. The Standard WHO method for larvae collection and rearing were used but challenges and limitations were encountered. For example rearing the larvae and adult mosquitoes using the Standard WHO method experienced 100% mortality for larvae; and adults in three days. The researchers therefore made modifications to the Standard WHO method to create suitable tools for the field environment. A ladle was created from an empty water bottle in which an oval hole longitudinally cut halfway from the bottom. Instead of using TetraMin as mosquito larval food, green algae were collected from mosquito breeding sites and used as larval food. Improvised heater of charcoal stoves and humidifier of wet fabric such as “Kanga” and “Kitenge” were also used. There was 90% larval survival, adult mosquito survived much better and the scientists had a total of 467 mosquitoes to run the insecticide susceptibility tests. Innovative ways are necessary under field conditions for mosquito breeding in susceptibility studies

Trends in Availability and Prices of Subsidized ACT over the First Year of the AMFm: Evidence from Remote Regions of Tanzania

Background: The Affordable Medicines Facility for malaria (AMFm) is a pilot supra-national subsidy program that aims to increase access and affordability of artemisinin combination therapy (ACT) in public sector clinics and private retail shops. It is unclear to what extent the AMFm model will translate into wide scale availability and price reductions in ACT, particularly for rural, remote areas where disparities in access to medicines often exist. This study is the first to rigorously examine the availability and price of subsidized ACT during the first year of the AMFm, measured through retail audits in remote regions of Tanzania. Methods: Periodic retail audits of Accredited Drug Dispensing Outlets (ADDOs) were conducted in two remote regions of Tanzania (Mtwara and Rukwa). Temporal and spatial variation in ACT availability and pricing were explored. A composite measure of ADDO remoteness, using variables, such as distance to suppliers and towns, altitude and population density, was used to explore whether ACT availability and price vary systematically with remoteness. Results: Between February 2011 and January 2012, the fraction of ADDOs stocking AMFm-ACT increased from 25% to 88% in Mtwara and from 3% to 62% in Rukwa. Availability was widespread, though diffusion throughout the region was achieved more quickly in Mtwara. No significant relationship was found between ACT availability and remoteness. Adult doses of AMFm-ACT were much more widely available than any other age/weight band. Average prices fell from 1529 TZS (1.03 USD) to 1272 TZS (0.81 USD) over the study period, with prices in Rukwa higher than Mtwara. The government recommended retail price for AMFm- ACT is 1,000 TZS ($0.64 USD). The median retail ACT price in the final round of data collection was 1,000 TZS. Conclusions: The AMFm led to large increases in availability of low priced ACT in Tanzania, with no significant variation in availability based on remoteness. Availability did remain lower and prices remained higher in Rukwa, which is a more remote region overall. Low availability of child and adolescent ACT doses could be due in part to lower quantities of non-adult packs imported into Tanzania. Future research will explore whether increased availability and affordability persists and whether it translates into higher ACT use in Tanzania

Diagnostic value of pneumoperitoneum on plain abdominal film in patients with suspected visceral perforation at Bugando Medical Centre, Mwanza, Tanzania

Background:&nbsp; The presence of pneumoperitoneum on plain abdominal film has been widely used in many centres in Tanzania as primary diagnostic imaging in patients with suspected visceral perforation. However, its diagnostic value has not yet been assessed in any hospital in the country including Bugando Medical Centre (BMC), and therefore its use as a diagnostic tool in these patients is not justified. This existing knowledge gap prompted the author to conduct this study. The study aimed to determine the diagnostic value of pneumoperitoneum on plain abdominal film in patients with suspected visceral perforation in our local setting. Methods: This was a prospective cross-sectional study among patients with suspected visceral perforation at BMC from June 2017 to May 2018. Pneumoperitoneum on plain abdominal radiography was evaluated, and the findings were cross-tabulated against operative findings, the gold standard. Then, the sensitivity, specificity, accuracy, Positive Predictive Value, Negative Predictive Value and accuracy were calculated to determine the diagnostic value of pneumoperitoneum on plain abdominal film. The Kappa statistic (қ) was calculated to determine the degree of agreement with operative findings. Results: A total of 132 patients were studied. The median age of patients was 35 years. The diagnostic accuracy of pneumoperitoneum on plain abdominal film in the detection of perforation was 90.9% with sensitivity, specificity, PPV and NPV of 90.1%, 92.7%, 96.5% and 80.9% respectively. There was good agreement with operative findings (κ = 0.86). The perforations of the ileum, gastric, duodenum, colon and appendix accounted for 36.3%, 22.0%, 19.8%, 11.0% and 11.0% of cases, respectively. The sensitivity, specificity, PPV, NPV and accuracy perforations of the ileum, gastric, duodenum, colon and appendix were 61.5-100%, 31.7-46.5%, 10.6-37.7%, 85.1-100% and 38.6-59.1% respectively.&nbsp; The kappa statistics showed good agreement with the operative findings (ķ = 0.76-0.89). Conclusion: The presence of pneumoperitoneum on plain abdominal film provides high diagnostic value in the detection of visceral perforation and can be employed at BMC to improve the diagnostic value in patients with suspected visceral perforation and subsequently reduce negative laparotomy and complication rates

Enhancing HIV status disclosure and partners’ testing through counselling in Tanzania

Background: In Tanzania HIV Testing and Counselling (HTC) is being implemented through voluntary counselling and testing (VCT), provider initiated counselling and testing (PITC) and work place counselling and testing (HTC). Within these programmes, HIV status disclosure is emphasized. However, among persons who test HIV positive, many do not disclose their status to their partners and social networks.  However, data are lacking on the effectiveness of the different HTC strategies on HIV positive status disclosure.Objective: To investigate which of the three HIV Testing and Counselling (HTC) strategies: Voluntary Counselling and Testing (VCT), Provider Initiated Counselling and Testing (PITC) and work place Counselling and testing is associated with improved HIV-positive status disclosure in Eastern Tanzania.Methods: Structured interviews were conducted with 455 newly diagnosed HIV-positive clients at 6 HTC sites during enrolment and at three months follow-up to collect data on disclosure status.Results: We found that PITC strategy attended a relatively higher proportion of clients 182/455(40.1%) as compared to VCT 169/455 (37.1%) and work place HTC strategies 104/455(22.9%) respectively. Among clients, about one third 130/455(28.6%) were found to be HIV-positive. HIV status disclosure rates were variable and were in order of preference of disclosing to family members 86/130(66.2 %), followed by relatives 74/130(56.9%) and sexual partners 71/130(54.6%). A high proportion of participants 77/130(59.2%) experienced violence acts from sexual partners in form of stigma and discrimination, abuse, divorce and termination from employment. In the multivariate logistic regression, disclosure to sexual partners was associated with violence acts of about two times higher (Disclosure to Partners OR=1.89) when compared to the group that did not disclose to their partners.Conclusion: PITC strategy was found to result into higher rates of HIV positive status disclosure when compared to VCT and work place HTC strategies. Stigma, discrimination and violence acts are still prevalent in Tanzania and discourages HIV positive status disclosure. Based on these findings, there is an urgent need of promoting public education on HIV transmission, prevention and treatment and enhancing strategies to reduce risky sexual behaviour and increase condom use