The Determinants of Tax Morale in Pakistan

This paper examines what shapes taxpayers’ attitudes towards tax compliance – otherwise known as tax morale – in Pakistan, a country that has struggled with low tax effort over the past decade. We exploit novel survey data collected in 2014 during a survey of individual taxpayers for the Federal Board of Revenue of Pakistan, which allows us to offer the first study of determinants of tax morale in Pakistan. These determinants are estimated using a binary probit regression model. Our results are, generally, in line with the findings of the modern empirical literature of tax morale in other countries. Overall, groups with lower labor force participation rates have more positive attitudes towards tax compliance in Pakistan. Educated respondents have higher tax morale in comparison to the illiterate but only those with very low or very high attainment levels have higher tax morale with respect to bachelor’s degree holders. In addition, metropolitan areas which are the largest population centers, are industrialized and seats of government have significantly high tax morale. We show that females have significantly higher tax morale than males. However, their attitudes towards tax compliance drastically worsen with the passage of time to the extent that elderly males have higher tax morale than elderly females. Relevant from the perspective of the tax administration in Pakistan, these findings imply potentially substantial gains from increasing female labor force participation rates. More generally, addressing the current failures of tax administration and dealing with the horizontal inequity resulting from administrative weaknesses is likely to contribute materially to improving voluntary compliance

The Effects of Media Campaigns on Individual Attitudes towards Tax Compliance; Quasi-Experimental evidence from survey data in Pakistan

Pakistan has consistently performed low on taxation, with revenue collection hovering around 10 percent of GDP. Tax reforms have been attempted but without significant gains in revenue collection. Due to the recalcitrance of tax revenues, the tax authority attempted to enlist voluntary compliance as one of the avenues for its efforts to increase collections. This paper examines the effectiveness of media campaigns in the TV and national newspapers used by the Federal Board of Revenues of Pakistan to increase awareness, tax filing, and, ultimately, tax morale. We use survey data that were collected in 2014 immediately after a communication campaign by Pakistan’s Federal Board of Revenue. Using coarsened exact matching, we construct treatment and control groups that are nearly identical in terms of pretreatment balance of demographic and behavioral predictors of high tax morale. We find improved perceptions towards tax compliance in Pakistan for respondents exposed to the TV and newspaper advertisements. The choice of the advertisement’s delivery device is important since the latter is more effective. Our findings provide empirical evidence that well timed campaigns can enhance voluntary compliance in tax filing

Selection of superior peat-based Bradyrhizobium inoculants for the cultivation of (Indigofera tinctoria L.)

The pot experiment was conducted to the peat-based Bradyrhizobium inoculants as biofertilizer for cultivation of indigo (Indigofera tinctoria L.). Six isolates of Bradyrhizobium of indigo origin (HSTU-IR2, HSTU-IR3, HSTU-IR4, HSTU-IR9, HSTU-IR10 and HSTU-IR14) were collected from the Department of Soil Science, Hajee Mohammad Danesh Science and Technology University (HSTU), Dinajpur, Bangladesh. Peat-based Bradyrhizobium inoculants were prepared with these six isolates and the inoculants were tested for their effects on nodulation, growth and yield of indigo plants through a pot experiment. The results revealed that the isolate HSTU-IR3 recorded the highest number and weight of nodules, more amount of N content in nodules, highest plant shoot and weight. The isolate HSTU-IR4 and HSTU-IR3 produced the tallest plant, largest shoots and roots N content. Based on the overall results two isolates viz. HSTU-IR3 and HSTU-IR4 performed superior to others

Comparing international coverage of 9/11 : towards an interdisciplinary explanation of the construction of news

This article presents an interdisciplinary model attempting to explain how news is constructed by relying on the contributions of different fields of study: News Sociology, Political Communications, International Communications, International Relations. It is a first step towards developing a holistic theoretical approach to what shapes the news, which bridges current micro to macro approaches. More precisely the model explains news variation across different media organization and countries by focusing on the different way the sense of newsworthiness of journalists is affected by three main variables: national interest, national journalistic culture, and editorial policy of each media organization. The model is developed on the basis of an investigation into what shaped the media coverage of 9/11 in eight elite newspapers across the US, France, Italy and Pakistan

3α-Dimethyl­amino-20-(N-methyl­acetamido)­pregn-5-ene

The title compond, C26H44N2O, is an steroidal alkaloid isolated from the medicinally important plant Sarcococca saligna. The mol­ecule consists of four fused rings (A–D), having chair, half-chair, chair and envelope conformations, respectively. The dimethyl­amino group is axially oriented on ring A, whereas the (N-methyl­acetamido)­ethyl group is attached equatorially on ring D. The crystal structure is stabilized only by van der Waals forces

Durability of chemically stabilized aggregate bases

A comprehensive laboratory study was undertaken to investigate the effect of durability, namely, freeze-thaw (F-T) and wet-dry (W-D) cycles on raw and stabilized aggregate base. Four commonly used aggregates in Oklahoma, namely, Meridian (M), Richard Spur (RS), Sawyer (S), and Hanson (H), were used in this study. Aggregates were stabilized with different stabilizing agents. Resilient modulus and unconfined compressive strength (UCS) were the only measurements used to evaluate the effect of these actions. Additionally, laboratory tests such as Los Angeles abrasion and moisturedensity were conducted to characterize the aggregates. The study was divided into two phases. Phase I consists of evaluating the effect of F-T cycles and W-D cycles on Class C Fly Ash stabilized Meridian aggregate. One F-T cycle consisted of placing a specimen in a rapid F-T cabinet, then freezing it at -25°C (13°F) for 24 hours and thawing at 2 l.6°C (71°F) for another 24 hours with a relative humidity ranging between 90% and 95%. One wet/ dry cycle consisted of placing a sample 1 in an oven at 71°C (l 60°F) for 24 hours, then placing it in a water bath for 24 hours at room temperature. The effect of F-T/W-D on stabilized samples was examined on 3-day and 28-day cured samples stabilized with 10% CFA. Two sets of samples were prepared. The first set, called Same Specimen (SS) set, was subjected to selected sequences of freeze-thaw or wet-dry cycles. The second set, called Different Specimens (DS) set, was subjected to a given sequence of F-T or WD action and tested for Mr, followed by UCS test. The primary goal of this effort was to optimize/reduce the total number of samples needed for the testing program. The number of F-T/W-D cycles for the first set of specimens was 0, 4, 12, 30, and 60, while for the second set they were 0, 4, 12, and 30. Based on the results, it was observed that the resilient modulus of CF A-stabilized samples increased as the number of F-T /W -D cycles increased, up to a certain number, beyond which it started to decrease. Also, it was seen that the same samples could be used to evaluate the effects of F-T/W-D cycles on resilient modulus of CF A-stabilized specimens as long as the number of Mr tests is low. In addition, the deleterious effect of W-D cycles on Mr values was higher than the effect of F-T cycles. And the effect of these actions had more deleterious effects on 28-day cured samples than on 3-day cured samples. The UCS tests were also used to identify the effect ofF-T/W-D cycles. Tests were conducted on two sets of samples. For the first set (called Mr samples), tests were conducted on samples after subjecting them to a desired number of F-T or W-D cycles, followed by Mr testing. For the second set (called virgin samples), tests were directly conducted on samples after being subjected to 0, 4, 12, and 3 0 F-T or W -D cycles. It was seen that the unconfined compressive strength and modulus of elasticity values increased as the number of F-T/W-D cycles increased. It was also observed that samples subjected to resilient modulus tests had higher UCS and modulus of elasticity values than samples tested for only UCS. The effect of F-T and W-D cycles was observed on raw specimens. Specimens were subjected to 4, 12, and 30 F-T cycles. It was observed that Mr values decreased as the number of F-T cycles increased. The maximum reduction in resilient modulus values was approximately 20%. On the other hand, raw samples could not withstand even one cycle of wetting/drying and Mr testing. From the observations in Phase I, the same specimens scheme was used in Phase II, in which, specimens were compacted at OAC, and cured for only 28 days. Phase II consists of evaluating the effect of F-T cycles and W-D cycles on Meridian aggregate stabilized with CKD, FBA, and PC.; Richard Spur and Sawyer aggregates stabilized with CKD, CF A, and FBA; and Hanson aggregate stabilized with CKD, and FBA. In this phase, one F-T cycle consisted of placing a 28-day cured sample in a rapid F-T cabinet, then freezing it at -25°C (l 3°F) for 24 hours and thawing at 2 l .6°C (71°F) for another 24 hours with a relative humidity approximately 98%. During this phase, the membranes around the specimens were removed, so that moisture migration to specimens occurs more readily. One wet/dry cycle consisted of placing a 28-day cured specimen in an oven at 71°C ( l 60°F) for 24 hours, then placing it in a water bath for 24 hours at room temperature. It was observed that Mr values decreased as the number of F-T cycles increased. The percentage decrease varied with the stabilized agents and aggregate type. CKD-stabilized specimens subjected to F-T/W-D cycles had the lowest Mr values, followed by CF A, FBA, and then PC. In addition, the performance of stabilized aggregate base under F-T cycles is a function of aggregate mineralogy. For example, Meridian, a limestone aggregate, had lower Mr values than Sawyer, a sandstone aggregate. A commercially available software, Kenlayer, was used to evaluate the structural response of pavement as the resilient modulus of base changes due to stabilization and F-T/W-D cycles. Tensile strain at the bottom of the asphalt concrete layer and the compressive strain at the top of the subgrade were used to calculate corresponding allowable load repetitions (i.e., equivalent single axle load (ESAL)) and to evaluate these effects. Results showed that ESAL increased due to stabilization. It was also observed that a negative effect of F-T and W-D cycles on Mr produces a negative effect on ESAL and vice versus. In other words, an increase in Mr due to F-T/W-D cycles produces an increase in ESAL, while a decrease in Mr due to these cycles decreases the number of ESAL. In addition, the layer coefficients were determined using the traditional equation recommend by AASHTO, 1986. The effect of stabilization, aggregate mineralogy, F-T and W-D cycles, were observed on ESAL and the layer coefficient. Regression equations in tabular and graphical form are presented for predicting ESAL and layer coefficient of stabilized aggregate base for practical applications in pavement design. Such applications illustrated with design examples. The reference intensity ratio (RIR) method was employed to identify and quantify the mass percent of minerals and cementing compounds in the stabilized specimens. Results show that the cementing compounds such as ettringite, gismondine, straetlingite, and tobermorite, among others, responsible for modulus increase, were formed and their amount varied from one stabilized specimens to another. The Mr values correlate fairly well with the sum of the cementing compounds. Finally, the SEM micro graphs show the same trend as the XRD where the intensity of crystals formation is lower in CKD specimens than CF A, followed by FBA specimens. The cost for constructing a section ( 1.83 m by 30.48 m; 6 ft by 100 ft), in the area of Oklahoma City, having an ESAL value of approximately 2,000,000, was determined. The costs for the materials, hauling, and compaction were provided by the companies. Results showed that the cost for constructing the section with raw aggregate is more expensive than a section stabilized with CKD, CFA, FBA, or PC. This due to the fact the stabilization reduced the thickness of the base layer, and thus, the bulk materials. It was also found that constructing a section with FBA is cheaper than a section with CF A, followed by CKD, and then PC.27-Aug-03N

Laboratory and field evaluation of soil stabilization using cement kiln dust

A field and laboratory study was undertaken to evaluate Cement Kiln Dust (CKD) as a soil stabilizer. The perfonnance of CKD from three different sources, Holnam of Ada, Blue Circle Cement of Tulsa, and Lone Star Industries, Inc. of Pryor was compared to the performance of Quick Lime. The field component involved the construction of four test sections along a rural highway near Lula, Oklahoma. During construction, observations were made so that the construction requirements for different additives could be compared. In addition, soil samples were collected before stabilization for the purpose of soil classification. Treated soil samples were collected prior to compaction to prepare laboratory specimens for unconfined compression testing. Field testing included Dynamic Cone Penetration (DCP) testing in the stabilized subbase, and Falling Weight Deflectometer (FWD) testing after completion of the pavement. An in-depth laboratory study was conducted on a clay and sand soil obtained from a cut section next to the test site. These two soils represented a broad range of possible subgrade soil types along the test sections. Unconfined compression tests were conducted on samples prepared with each of the four additives (3 CK.Ds, lime) after moist-curing for 3, 7, 14, 28, and 90 days. Tests on raw shale were made for comparison. In addition, Atterberg limit tests were conducted on both moist- and dry-cured mixtures of shale, as well as two additional soil types taken from different sites. One of the CKDs and lime were used to investigate the durability of treated soils under freeze-thaw and wetdry cycles. This was accomplished by evaluating the unconfined compression strength of samples after different number of durability cycles. Other laboratory testing included: swell testing, California Bearing Ratio testing, pH testing, and Scanning Electron Microscopy. Results from the field study showed that the CKD obtained from the Holnam plant in Ada gave the best performance overall. Quick Lime, Lone Star CKD and Blue Circle CKD perfonned similarly. Results of the laboratory study were more conclusive because many of the variables that can not be controlled in the field, such as degree of mixing, weather, and subgrade variation, are not a significant factor under laboratory conditions. The laboratory test data showed that overall, CKD was at least as effective if not more effective than Quick Lime for stabilizing the shale. For sand, CKD is clearly a more effective stabilizer than Quick Lime, as expected. The influence of CKD and lime on the PI of the three soils that were tested was similar. Durability tests showed that CKD-treated shale was more durable that lime-treated shale, and CKD treated sand was much more durable than CKD treated shale. In addition, durability of the treated soils was better than the untreated soils. Overall, the results of the study suggest that CKD can be an effective soil stabilizer; however, because of the variation in effectiveness between the three CKD sources, the use of CKD should be evaluated on a job specific basis.Final Report (October 1997-April 1999)N

Insights into the role of natural products in the control of the honey bee gut parasite (Nosema spp.)

The honey bee is an important economic insect due to its role in pollinating many agricultural plants. Unfortunately, bees are susceptible to many pathogens, including pests, parasites, bacteria, and viruses, most of which exert a destructive impact on thousands of colonies. The occurrence of resistance to the therapeutic substances used against these organisms is rising, and the residue from these chemicals may accumulate in honey bee products, subsequently affecting the human health. There is current advice to avoid the use of antibiotics, antifungals, antivirals, and other drugs in bees, and therefore, it is necessary to develop alternative strategies for the treatment of bee diseases. In this context, the impact of nosema diseases (nosemosis) on bee health and the negative insults of existing drugs are discussed. Moreover, attempts to combat nosema through the use of alternative compounds, including essential oils, plant extracts, and microbes in vitro and in vivo, are documented.Plan of High end Foreign Experts of the Ministry of Science and Technology | Ref. G2022016009

An Experimental Investigation of Applying Mica2 Motes in Pavement Condition Monitoring

Pavement maintenance is vital for travel safety, thus detecting dangerous road conditions in a real-time fashion is desirable. Using an off-the-shelf wireless sensor network to detect such conditions at a low cost poses many challenges. In order to meet these challenges, a Mica2 Mote sensor network is adopted in this study to process and transmit data collected from three external analog sensors. Consequentially, several hardware and software interfaces are developed to complete a pavement monitoring system that uses temperature and moisture presence to detect hazardous road conditions. Surge Time Synchronization is explored in this specific application to enable the wireless sensor network to operate in a low power consumption mode. A fairly simplistic pattern classification algorithm is embedded into the motes to create the smart wireless sensing application. A series of outdoor tests are conducted in this study paying special attention to the survivability of fragile analog sensors in harsh roadway conditions. In this regard, a novel solution called the ``Sensor-Road Button''(SRB) is developed and validated experimentally. This is one of several exercises made in this study to enable the application of sensor technologies in intelligent transportation systems (ITS). The size of the wireless sensor network in this study is relatively small, utilizing a total of five motes in order to fully exploit the transmitting range of each mote. Long testing periods (i.e., uninterrupted 12-hour time frames for each period of data collection) add an additional advantage, allowing for the evaluation of the selected wireless sensor network for long-term monitoring using the low power consumption mode under Surge Time Synchronization. Many performance metrics of the adopted small-size, large-interval Mica2 Motes wireless sensor network are revealed in this study through a series of data processing efforts. Results are presented to examine (i) inter-node connectivity and transmitting range, (ii) battery life, (iii) the length of the initial network connection time as affected by methods of setting up tests under practical conditions, (iv) error rate and analysis of different error types (showing the importance of the subsequent data cleansing step), and (v) other network routing properties including the parent time histories for each mote. The results and analysis form a database for future efforts to better understand, appreciate, and improve the performance of Mica2 Motes. This study will thus benefit robust real-world implementation of off-the-shelf sensor network products such as Mica2 Motes in terms of hardware development and data processing.Yeshttps://us.sagepub.com/en-us/nam/manuscript-submission-guideline

Exploring natural products-based cancer therapeutics derived from egyptian flora

Ethnopharmacological relevance: Egyptian plants are a rich source of natural molecules, representing considerable biodiversity due to climate variations between the Northern, Southern, Eastern and Western regions of the country. Sinai is considered a precious nature reserves preserving flora, fauna, marine organisms, and historical habitats with ancient origins. Here, traditional medicinal approaches have been used for hundreds of years. Healthy lifestyles, low levels of stress and microbial infections, and a dependence on flora and herbal medicine might in combination explain why the burden of cancer is lower in some regions than in others. Aim of the study: The primary aim of this review is to document the plants and natural products that are used as foods and medicines in Egypt, in general, and in Sinai, in particular, with a focus on those with demonstrated anticancer activities. The documented traditional uses of these plants are described, together with their chemical and pharmacological activities and the reported outcomes of clinical trials against cancer. Materials and methods: A literature search was performed to identify texts describing the medicinal plants that are cultivated and grown in Egypt, including information found in textbooks, published articles, the plant list website (http://www.theplantlist.org/), the medicinal plant names services website (http://mpns.kew.org/mpns-portal/), and web databases (PubMed, Science Direct, and Google Scholar). Results and discussion: We collected data for most of the plants cultivated or grown in Egypt that have been previously investigated for anticancer effects and reported their identified bioactive elements. Several plant species, belonging to different families and associated with 67 bioactive compounds, were investigated as potential anticancer agents (in vitro studies). The most potent cytotoxic activities were identified for the families Asteraceae, Lamiaceae, Chenopodiaceae, Apocynaceae, Asclepiadaceae, Euphorbiaceae, Gramineae, and Liliaceae. The anticancer activities of some species, such as Punica granatum L., Nerium oleander L., Olea europea L., Matricaria chamomilla L., Cassia acutifolia L., Nigella sativa L., Capsicum frutescens L., Withania somnifera L., and ingiber officinale Roscoe, have been examined in clinical trials. Among the various Egyptian plant habitats, we found that most of these plants are grown in the North Sinai, New-Delta, and Giza Governorates. Conclusion: In this review, we highlight the role played by Egyptian flora in current medicinal therapies and the possibility that these plants may be examined in further studies for the development of anticancer drugs. These bioactive plant extracts form the basis for the isolation of phytochemicals with demonstrated anticancer activities. Some active components derived from these plants have been applied to preclinical and clinical settings, including resveratrol, quercetin, isoquercetin, and rutin