Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda

International Centre for Tax and Development (ICTD) Working Paper 59The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements that underpin the tax administration’s activities in service delivery and trade facilitation. Recently the RRA has undertaken aggressive tax education and sensitisation campaigns in order to influence taxpayer behaviour towards more voluntary compliance, having limited resources to undertake enforcement. In the absence of any significant impact evaluation, however, it is hard to determine the effect of these endeavours on the intended outcome of voluntary compliance. The tax administration had the opportunity to review the effectiveness of its communication strategy through a tax compliance experiment, which involved delivering various messages using different means and evaluating taxpayer behaviour. Although many taxpayers reacted positively to these messages, particularly through upward revisions to their tax returns, there were a significant number whose reactions were not captured – necessitating a further study to investigate why these taxpayers had not reacted in any way. This paper reveals some interesting findings from this study, including the need to remind taxpayers more frequently, and to provide additional information on top of reminders. The paper also shows that taxpayers prefer to receive information on usage of public funds instead of threatening messages (deterrent), which is consistent with the findings of the tax compliance experiment

Prospective evaluation of 92 serum protein biomarkers for early detection of ovarian cancer

The coordination of EPIC is financially supported by International Agency for Research on Cancer (IARC) and also by the Department of Epidemiology and Biostatistics, School of Public Health, Imperial College London-, which has additional infrastructure support provided by the NIHR Imperial Biomedical Research Centre (BRC). The national cohorts are supported by: Danish Cancer Society (Denmark); Ligue Contre le Cancer, Institut Gustave Roussy, Mutuelle Generale de l'Education Nationale, Institut National de la Sante et de la Recherche Medicale (INSERM) (France); German Cancer Aid, German Cancer Research Center (DKFZ), German Institute of Human Nutrition Potsdam-Rehbruecke (DIfE), Federal Ministry of Education and Research (BMBF) (Germany); Associazione Italiana per la Ricerca sul Cancro-AIRC-Italy, Compagnia di SanPaolo and National Research Council (Italy); Dutch Ministry of Public Health, Welfare and Sports (VWS), Netherlands Cancer Registry (NKR), LK Research Funds, Dutch Prevention Funds, Dutch ZON (Zorg Onderzoek Nederland), World Cancer Research Fund (WCRF), Statistics Netherlands (The Netherlands); Health Research Fund (FIS)-Instituto de Salud Carlos III (ISCIII), Regional Governments of Andalucia, Asturias, Basque Country, Murcia and Navarra,-and the Catalan Institute of OncologyICO (Spain); Swedish Cancer Society, Swedish Research Council and County Councils of Skane and Vasterbotten (Sweden); Cancer Research UK (C864/A14136 to EPIC-Norfolk; C8221/A29017 to EPIC-Oxford), Medical Research Council (MR/N003284/1, MC-UU 12015/1 and MC UU_00006/1to EPIC-Norfolk; MR/M012190/1 to EPIC-Oxford). (United Kingdom). Open Access funding enabled and organized by Projekt DEAL.BACKGROUND: CA125 is the best available yet insufficiently sensitive biomarker for early detection of ovarian cancer. There is a need to identify novel biomarkers, which individually or in combination with CA125 can achieve adequate sensitivity and specificity for the detection of earlier-stage ovarian cancer. METHODS: In the European Prospective Investigation into Cancer and Nutrition (EPIC) cohort, we measured serum levels of 92 preselected proteins for 91 women who had blood sampled ≤18 months prior to ovarian cancer diagnosis, and 182 matched controls. We evaluated the discriminatory performance of the proteins as potential early diagnostic biomarkers of ovarian cancer. RESULTS: Nine of the 92 markers; CA125, HE4, FOLR1, KLK11, WISP1, MDK, CXCL13, MSLN and ADAM8 showed an area under the ROC curve (AUC) of ≥0.70 for discriminating between women diagnosed with ovarian cancer and women who remained cancerfree. All, except ADAM8, had shown at least equal discrimination in previous case-control comparisons. The discrimination of the biomarkers, however, was low for the lag-time of >9–18 months and paired combinations of CA125 with any of the 8 markers did not improve discrimination compared to CA125 alone. CONCLUSION: Using pre-diagnostic serum samples, this study identified markers with good discrimination for the lag-time of 0–9 months. However, the discrimination was low in blood samples collected more than 9 months prior to diagnosis, and none of the markers showed major improvement in discrimination when added to CA125.World Health OrganizationDepartment of Epidemiology and Biostatistics, School of Public Health, Imperial College LondonDanish Cancer SocietyLigue Contre le Cancer (France)Institut Gustave Roussy (France)Mutuelle Generale de l'Education Nationale (France)Institut National de la Sante et de la Recherche Medicale (Inserm)Deutsche KrebshilfeGerman Cancer Research Center (DKFZ) (Germany)German Institute of Human Nutrition Potsdam-Rehbruecke (DIfE) (Germany)Federal Ministry of Education & Research (BMBF)Fondazione AIRC per la ricerca sul cancroCompagnia di San PaoloConsiglio Nazionale delle Ricerche (CNR)Netherlands GovernmentWorld Cancer Research Fund International (WCRF)Netherlands GovernmentHealth Research Fund (FIS)-Instituto de Salud Carlos III (ISCIII) (Spain)Junta de AndaluciaRegional Government of Asturias (Spain)Regional Government of Basque Country (Spain)Regional Government of Murcia (Spain)Regional Government of Navarra (Spain)Catalan Institute of OncologyICO (Spain)Swedish Cancer SocietySwedish Research CouncilCounty Council of Skane (Sweden)County Council of Vasterbotten (Sweden)Cancer Research UK C864/A14136 C8221/A29017UK Research & Innovation (UKRI)Medical Research Council UK (MRC) MR/N003284/1 MC-UU 12015/1 MC UU_00006/1 MR/M012190/1Projekt DEA

L'apport des coopératives de travail dans la création d'emplois: cas du Rwanda

Le problème d'emploi devient un sujet de plus en plus préoccupant partout à travers le monde. Cependant, il devient encore plus alarmant dans les pays dits «en voie de développement». Les causes de ce fléau sont nombreuses et diverses. Les solutions à y apporter sont également spécifiques à la réalité de chaque pays. Notre travail traite le seul cas du Rwanda. Pour apporter notre modeste contribution au problème d'emploi dans ce pays, nous avons proposé la formule des coopératives de travail. Cette formule peut à la fois, donner une opportunité à la population rwandaise de se créer les emplois et valoriser les différents corps de métiers non agricole. Avant d'aborder le sujet de ce travail, qui est celui des coopératives de travail, nous avons présenté l'environnement macro-économique du Rwanda d'une façon générale et brève. Cependant, nous avons fait une description sommaire de l'histoire du mouvement coopératif du Rwanda, de ses expériences et de son environnement. Nous avons également abordé la partie théorique du coopératisme, de son essence en général et du mouvement coopératif de travail en particulier. Ensuite, nous avons proposé un cadre de viabilité des coopératives de travail aux futurs membres des coopératives de travail au Rwanda. Toutefois, cette viabilité est examinée dans un angle strictement structurel et organisationnel

The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda

Large-scale field experiments on tax compliance have been a thriving field of research in many regions of the world. However, Africa is still lagging behind, as administrative data from anonymised returns is available only in a handful of countries. To the best of our knowledge, there is as yet no published evidence of a tax field experiment from Africa. This paper reports the results of a pilot experiment in Rwanda that served as a stepping stone for a larger experimental study on tax compliance. In this pilot, we test the process of messaging taxpayers to encourage them to comply voluntarily, by providing information on sanctions. The results indicate that communication strategies that aim to inform taxpayers may be effective in increasing tax compliance. However, these results are only indicative. They will be complemented by further evidence from the larger field experiment, where we test different types of messages and delivery methods. Nonetheless, this paper provides some initial insight into the use of tax experiments in Africa, both in terms of initial evidence and lessons learned for future efforts in this field

A study of health information systems at local levels in Tanzania and Mozambique : improving the use and management of information in health districts

The main aims and objectives of this study are, to explore the procedures, tools and problems related to primary health care data collection, storage, use and information flows and to offer ideas and suggestions on how to improve the systems of routine data collection, storage, analysis and use of information and more generally to improve the flows of information and health care information systems. The study also provides a comparison between the results of the field studies in two developing countries: Tanzania and Mozambique. The study employed qualitative research methods, including ethnographic methods; interviews, observations in the health facilities settings, analysis of patient records for varying recording tools and content, reviews of documents, and the analysis of existing computer systems within the health information systems in study. The study was carried out in Xai – Xai district, Chokwe district, Chibuto district and Bilene district in Gaza province, in Mozambique (April to May 2002), and Kibaha district in Coastal region, in Tanzania (June to August 2002). This research focuses on the various information flows originating at the local health facility, how the data are collected and stored, use or/and non-use of data, sharing or communication of important information between primary health care and hospital levels, data flows from the health facilities to the districts to the region or province and to the national level. The research shows that the system of data collection and vertical data flow is rather complex; a number of data collection tools are in use: patient cards, registers, tally sheets and forms. The data collection tools and flows of information reflect the needs of the various health programmes: Community Health, Maternal and Child Health (e.g. family planning, antenatal care, deliveries), communicable diseases, Tuberculosis and Drug programmes. The study’s empirical findings are discussed in relation to the literature review. The literature review ranged from various writings on existing health information systems (HIS) in developing countries, socio-cultural factors shaping the HIS, the role of Information and Communication Technologies (ICT) in health systems in developing countries, and decentralization of information management toward the district level as a way of restructuring the health information system in the broader process of health sector reform. My discussion is to a large extent based on the social systems perspective; information systems should be conceptualized as social systems in which technology is only one of the elements. Changing an information system involves the change not only of a technical solution but of a social system. Through a cross-case analysis of my empirical data and discussion, I found that there are several problems related to the use and management of information at local levels within the HIS. In summary, the availing problems can be grouped into three broad categories: 1. Lack of clear understanding of the purpose of data collection. 2. Information flows reflecting the requirements of higher levels without addressing the local level’s information needs. 3. Poor and inadequate resources and infrastructure for health care activities. To improve the use and management of information at local levels within the HIS the following should be done: Local learning and discussion of essential HIS needs, and the role of routine data collection in meeting those needs. Establishing an information culture in HIS and health care organizations. Investing in health data collection, use and management of health information at local levels within the HIS

Delay Feedback Control for Switching Diffusion Systems Based on Discrete-Time Observations

Since response lags are required by most of physical systems and play a key role in the feedback control, the aim of this paper is to design delay feedback control functions based on the discrete-time observations of the system states and the Markovian states in order for the controlled switching diffusion system (SDS) to be exponentially stable in $p$th moment and probability one as well as stable in H_\8. The main methods are the strong ergodicity theory of Markov chains and asymptotic analysis of stochastic functional differential equations (SFDEs). For the sake of saving time and costs the feedback control based on discrete-time observations is used to stabilize the switching diffusion systems.The designed control principles are implementable to stablize quasi-linear and highly nonlinear SDSs. For quasi-linear SDSs the criteria are sharp that under the control with high strength the controlled SDSs will be stable (bounded) while under the weaker control they will be unstable (unbounded) in mean square. The sample and moment Lyapunov exponents are estimated which have close relationship with the time delays

Towards an integration of socio-technical transitions and the Fourth Industrial Revolution

Thesis (MEng)--Stellenbosch University, 2022.ENGLISH ABSTRACT: Contemporary societal systems are faced with an array of grand sustainability and sustainable development challenges. Mandates to transition these systems to more sustainable configurations have become widely institutionalised through global targets such as the Sustainable Development Goals presented by the United Nations. Socio-technical Transitions (STTs) are a demanded topic in sustainability discourse due to the possibilities that they present in the analysis of contemporary systems in transition to more sustainable states. The incorporation of the human ‘socio’ aspects with technology aspects which is distinct to socio-technical studies is a key proponent to harnessing technologies for society’s good as the modern world thrives off technological advancement. Furthermore, sustainability and sustainable development analysts highlight those digital revolutions are a key contributor to global systemic transformations. The contemporary world is currently undergoing a fourth industrial revolution which is changing the nature and functioning of global systems. The rise of the Fourth Industrial Revolution (4IR) presents possibilities for contemporary societal systems in the quest to sustainability and sustainable development. Both the 4IR and the STTs have evident connections to sustainability and sustainable development; therefore, an integration of the concepts is envisaged to further support the quest for sustainability and sustainable development in contemporary societal systems. However, on investigating the extent to which these concepts have been jointly analysed within academic literature, it was found that these concepts are not sufficiently integrated. Furthermore, literature that attempts some extent of analysing the concepts together was found to hold theoretical disconnects and conceptual gaps. This research is designed to provide a premise on which the 4IR and STTs are integrated with the ultimate aim of contributing to the effective and efficient transition of societal systems. The research employs existing theoretical and conceptual research on the 4IR and STTs to infer and demonstrate an integration between the concepts. The research is therefore a non-empirical, qualitative study that utilises both inductive and deductive approaches in an investigative or exploratory manner. The aim of this research is achieved through the development of an Integrated Fourth Industrial Revolution and Socio-technical Transitions Framework (I4IR-STT framework). The framework is conceptual in nature and is developed following requirement specifications constructed from deductions made through the gaps and disconnects identified in existing academical literature. The framework has three key features i.e., transition aspects, technology aspects and relationships. Given the conceptual and generic nature of the framework, it is accompanied by practical utility in the form of an operationalisation strategy to enable a user to apply the framework to a societal system of interest. The I4IR-STT framework was evaluated in three ways: first, with subject matter experts in the Fourth Industrial Revolution and Socio-technical Transitions fields, second through an illustrative case study application of the framework and third through an assessment of the framework against the requirement specifications for its development. Experts verified the theoretical correctness and reasonableness of the framework’s content. A self-assessment of the framework against its requirements specifications demonstrated that the framework met the stipulated requirements for its development. Finally, the illustrative case study demonstrated the applicability, practicability and usability of the framework through its operationalisation strategy. The overall evaluation of the framework demonstrates that the framework achieves the stated research aim and provides a premise for the integration of the 4IR and STTs.AFRIKAANSE OPSOMMING: Kontemporêre samelewingsisteme word gekonfronteer met 'n verskeidenheid groot volhoubaarheid- en volhoubare ontwikkelingsuitdagings. Mandate om hierdie stelsels oor te skakel na meer volhoubare konfigurasies het wyd geïnstitusionaliseer geraak deur wêreldwye doelwitte soos die Verenigde Nasies se Doelwitte vir Volhoubare Ontwikkeling. Sosio-tegniese oorgange (STT's) is 'n prominente onderwerp in volhoubaarheidsdiskoers as gevolg van die moontlikhede wat dit bied in die ontleding van kontemporêre sisteme in oorgang na meer volhoubare kondisies. Die inkorporering van die menslike 'sosio'-aspekte met tegnologiese aspekte - wat onderskei word van sosio-tegniese studies - is 'n sleutelvoorstander tot die inspanning van tegnologie vir die samelewing se voordeel, aangesien die moderne wêreld van tegnologiese vooruitgang floreer. Verder beklemtoon ontleders van volhoubaarheid en volhoubare ontwikkeling dat digitale revolusies 'n sleutelbydraer is tot globale sistemiese veranderinge. Die hedendaagse wêreld ondergaan tans 'n vierde industriële revolusie wat die aard en funksionering van wêreldwye stelsels verander. Die opkoms van die Vierde Industriële Revolusie (4IR) bied moontlikhede vir kontemporêre samelewingsisteme in die strewe na volhoubaarheid en volhoubare ontwikkeling.Beide die 4IR en die STTs het duidelike verbintenisse met volhoubaarheid en volhoubare ontwikkeling. Om hierdie rede, word 'n integrasie van die konsepte in die vooruitsig gestel om die strewe na volhoubaarheid en volhoubare ontwikkeling in kontemporêre samelewingsisteme verder te ondersteun. In die ondersoek van die mate waartoe hierdie konsepte gesamentlik binne akademiese literatuur ontleed is, is dit egter gevind dat die integrasie van hierdie konsepte nie voldoende is nie. Verder is dit gevind dat literatuur wat tot 'n mate probeer om die konsepte saam te analiseer, teoretiese ontkoppelings en konseptuele gapings inhou. Dus is hierdie navorsing is ontwerp om 'n uitgangspunt te verskaf waarop die 4IR en STT's geïntegreer word met die uiteindelike doel om by te dra tot die effektiewe en doeltreffende oorgang van samelewingsisteme. Die navorsing gebruik bestaande teoretiese en konseptuele navorsing oor die 4IR en STTs om 'n integrasie tussen die konsepte af te lei en te demonstreer. Die navorsing is dus 'n nie-empiriese, kwalitatiewe studie wat beide induktiewe en deduktiewe benaderings op 'n ondersoekende of verkennende wyse benut. Die doel van hierdie navorsing word bereik deur die ontwikkeling van 'n Geïntegreerde Vierde Industriële Revolusie en Sosio-tegniese Oorgangsraamwerk (I4IR-STT raamwerk). Die raamwerk is konseptueel van aard en word ontwikkel volgens vereiste spesifikasies wat saamgestel is uit afleidings wat gemaak is deur die gapings en ontkoppelings wat in bestaande akademiese literatuur geïdentifiseer is. Die raamwerk het drie sleutelkenmerke, naamlik oorgangsaspekte, tegnologie-aspekte en verhoudings. Gegewe die konseptuele en generiese aard van die raamwerk, gaan dit gepaard met praktiese bruikbaarheid in die vorm van 'n operasionaliseringstrategie om 'n gebruiker in staat te stel om die raamwerk op 'n samelewingsisteem toe te pas. Die I4IR-STT-raamwerk is op drie maniere geëvalueer: eerstens met vakkundiges in die Vierde Industriële Revolusie en Sosio-tegniese Oorgangsvelde; tweedens deur 'n illustratiewe gevallestudietoepassing van die raamwerk; en derdens deur 'n assessering van die raamwerk se vereiste spesifikasies. Kenners het die teoretiese korrektheid en redelikheid van die raamwerk se inhoud geverifieer. 'n Selfevaluering van die raamwerk teenoor sy vereiste spesifikasies het getoon dat die raamwerk aan die gestelde vereistes voldoen. Laastens, die illustratiewe gevallestudie het die toepaslikheid, uitvoerbaarheid en gebruikbaarheid van die raamwerk deur sy operasionaliseringstrategie gedemonstreer. Die algehele evaluering van die raamwerk demonstreer dat die raamwerk die gestelde navorsingsdoelwit bereik en 'n uitgangspunt bied vir die integrasie van die 4IR en STT'e