Determinants of accounting methods choice in Tanzania: a positive accounting theory approach

The purpose of this study is to investigate the factors which influence the choices of accounting policies by managers of companies in Tanzania. Previous studies show that managers may choose income increasing or income decreasing accounting policies in reporting financial results (Beattie et al., 1994; Astami & Tower, 2006; Bowen & Shores, 1995).These studies also examine a number of factors that influence the managers' incentives for accounting choice. However, there are reasons to suggest that more research is required. First, most of these studies have tended to focus on firms in the developed countries (see Inoue & Thomas, 1996; Cullinan, 1999; Lin & Peasnell, 2000) and in countries in the Asia- Pacific region (Rahman & Scapens, 1988; Tawfik &, 2006; Astami & Tower, 2009). Consequently, there are no studies that have examined managerial accounting methods choices in the context of Africa. The findings from developed countries and the Asia-Pacific region may not be relevant to Africa because the environment is different, for example, the stage of economic development is very low, financial markets are inefficient and underdeveloped, and regulatory framework for accounting is weak and compliance with accounting rules is low (see Okeahalam, 2004). This study is the first attempt to examine what motivates managers to choose one accounting method over another in an African country- Tanzania

A Comparative Study of Levels of Self Esteem among Students of Single and Dual Parent Families. the Case of Students in Selected Secondary Schools in Nakuru Municipality, Kenya

Children from single parent families tend to be viewed as having low self esteem and challenges associated with  it despite the fact that children from duo parent background are not immune to the same challenge. This study therefore aimed at establishing whether there is a comparison in  levels of self esteem among students of dual and single parent families from selected schools in Nakuru Municipality, Kenya. It adopted the causal-comparative research design. A total of 4257 Form 3 and Form 4 students comprised the population of the study . The study was carried out in 18 public secondary schools within Nakuru Municipality, Kenya. A sample size of 360 students, from both single and dual parent families took part in the study. Stratified and Purposive  sampling techniques were used to obtain the sample. Data was collected by use of a questionnaire that included a self esteem test. Analysis of data was done using descriptive and inferential statistics including the independent t-test statistics. The significance was set at µ = 0.05. The analysis was performed using Statistical Package for Social sciences (SPSS) version 17. Findings of the study indicated that there was no statistically significant comparison in level of self esteem among students from single parent families and those from duo parent families (p > 0.05). This suggests the level of self-esteem of a student does not depend on the type of parenthood per se but on a complex interaction of other factors such as the type of relationship between parents and children, the school environment and teaching conditions among others. The study recommended that since self esteem is a concern for children from both single parent and duo parent and teachers, counselors, parents and other educational stakeholders should address the issue from a more holistic position and seek to come up with strategies to boost self esteem that are unique to each student’s situation. Keywords:Self-esteem, single parenthood and dual parenthood

An Empirical Investigation of Viability of Alternative Approaches to Basic Education among the Samburu Nomadic Pastoralists Of Northern Kenya

Alternative Approaches to Basic Education (AABE) were introduced in Kenya to promote access to basic education and to enhance Universal Primary Education (UPE.) However, in Samburu County, the levels of school enrolment and literacy have been chronically low currently at 44% and 12% respectively. In order to investigate the success of AABE in Samburu County, this study tested government policy, resource-input, perception, nomadic pastoralists’ lifestyle, distance and AABE approaches applied in Samburu County. Primary data were collected using structured questionnaires for 400 learners’ household heads, 56 teachers from 56 AABE Centres and 10 AABE providers, while secondary data was obtained from the Ministry of Education offices, AABE Centres, libraries and the internet.  Stratified random sampling technique was used, while descriptive and inferential statistics were employed to analyze and present the data. The study found that 92.5% of the population regarded AABE as inferior to formal education, 69.1% viewed government policy as lacking, 91.1% viewed AABE approaches as inappropriate, 80% acknowledged that nomadic lifestyle affected success of AABE, 62.7% indicated that AABE Centres were beyond the ideal 2.5 km and 73.4% said that resource input was inadequate. The study recommended for policies with a multi-faceted approach to development in nomadic pastoralist areas, addressing the problems of water, medical facilities, infrastructure, livelihoods and conflicts as a way of mitigating low enrolment and literacy levels. Keywords: non-formal education, alternative education approaches, basic education, literacy, nomadic pastoralists

Loss and gain of gut bacterial phylotype symbionts in afrotropical stingless bee species (Apidae: Meliponinae)

Stingless bees (Apidae: Meliponini) are the most diverse group of corbiculate bees and are important managed and wild pollinators distributed in the tropical and subtropical regions of the globe. However, little is known about their associated beneficial microbes that play major roles in host nutrition, detoxification, growth, activation of immune responses, and protection against pathogens in their sister groups, honeybees and bumble bees. Here, we provide an initial characterization of the gut bacterial microbiota of eight stingless bee species from sub-Saharan Africa using 16S rRNA amplicon sequencing. Our findings revealed that Firmicutes, Actinobacteria, and Proteobacteria were the dominant and conserved phyla across the eight stingless bee species. Additionally, we found significant geographical and host intra-species-specific bacterial diversity. Notably, African strains showed significant phylogenetic clustering when compared with strains from other continents, and each stingless bee species has its own microbial composition with its own dominant bacterial genus. Our results suggest host selective mechanisms maintain distinct gut communities among sympatric species and thus constitute an important resource for future studies on bee health management and host-microbe co-evolution and adaptation.Figure S1: Alpha rarefaction curve. Figure S2: Gut bacterial genera associated with each of the eight stingless bee species in Kenya. Figure S3: Bacterial alpha diversity did not correlate with the stingless bee size. Table S1: 16S rRNA sequencing data analysis (Excel file).Supplementary material: Figure S1: Alpha rarefaction curve. Figure S2: Gut bacterial genera associated with each of the eight stingless bee species in Kenya. Figure S3: Bacterial alpha diversity did not correlate with the stingless bee size. Table S1: 16S rRNA sequencing data analysis (Excel file).The Swiss National Science Foundation Postdoc Mobility, the German Academic Exchange Service (DAAD), Norwegian Agency for Development Cooperation, the Section for Research, Innovation, and Higher Education and by icipe core donors.https://www.mdpi.com/journal/microorganismsam2022BiochemistryForestry and Agricultural Biotechnology Institute (FABI)GeneticsMicrobiology and Plant Patholog

The development of bone char-based filters for the removal of flouride from drinking water

Millions of people rely on drinking water that contains excess fluoride. Only few fluoride removal techniques have been implemented on a wider scale in low and middle income countries. One of these methods, bone char filtration, is highly efficient. However, its lifespan is rather limited. This paper presents first laboratory results and field testing of a new fluoride removal technology, based on a combination of bone char and calcium-phosphate pellets. These chemicals are slowly released to the water for fluoride precipitation. Although this method, commonly referred to as contact precipitation is known, the development of such pellets is new. Fixed-bed laboratory experiments show that this mixture of materials can increase filter uptake capacity by a factor of 3 and more. However, to reduce the phosphate concentration in the treated water, the design of full-scale community filters for field testing has to be slightly modified

Prevalence, incidence, and distribution of human papillomavirus types in female sex workers in Kenya

Female sex workers (FSWs) have a notably high risk of acquiring human papillomavirus (HPV) infections. Relatively few studies address the type-specific prevalence and incidence of HPV among FSWs in sub-Saharan Africa. FSWs (n = 348) attending the Korogocho clinic in Nairobi, Kenya participated from August 2009 to March 2011. HPV DNA was detected using the SPF10-LiPA25 PCR assay. Baseline prevalence of HPV infection and cervical dysplasia were calculated, stratified by HIV-serostatus. Incidence rate (IR) of infection was calculated as number of new infections from baseline over person-months among 160 HPV-negative participants with complete 12-month follow-up. Baseline HPV prevalence was 23.6% for any HPV and 20.4% for high-risk HPV (hrHPV) types. Most prevalent types were HPV52 (10.1%), HPV35 (2.3%), and HPV51 (2.3%). A quarter (24%) of participants were HIV-positive. HPV prevalence was higher in HIV-positive (32.1%) than HIV-negative (20.8%) participants. hrHPV prevalence was higher in HIV-positive (27.4%) than HIV-negative (18.2%) women. During follow-up, HPV IR was 31.4 (95% CI: 23.8–41.5) for any HPV and 24.2 (95% CI: 17.9–32.8) for hrHPV types. HPV52 had the highest IR (6.0; 95% CI: 6.5–10.3). Overall HPV and hrHPV prevalence were lower than expected, but both prevalence and incidence were higher in HIV-positive than in HIV-negative women

Genomic surveillance of SARS-COV-2 reveals diverse circulating variant lineages in Nairobi and Kiambu Counties, Kenya

Genomic surveillance and identification of COVID-19 outbreaks are important in understanding the genetic diversity, phylogeny, and lineages of SARS-CoV-2. Genomic surveillance provides insights into circulating infections, and the robustness and design of vaccines and other infection control approaches. We sequenced 57 SARS-CoV-2 isolates from a Kenyan clinical population, of which 55 passed quality checks using the Ultrafast Sample placement on the Existing tRee (UShER) workflow. Phylo-genome-temporal analyses across two regions in Kenya (Nairobi and Kiambu County) revealed that B.1.1.7 (Alpha; n = 32, 56.1%) and B.1 (n = 9, 15.8%) were the predominant lineages, exhibiting low Ct values (5-31) suggesting high infectivity, and variant mutations across the two regions. Lineages B.1.617.2, B.1.1, A.23.1, A.2.5.1, B.1.596, A, and B.1.405 were also detected across sampling sites within target populations. The lineages and genetic isolates were traced back to China (A), Costa Rica (A.2.5.1), Europe (B.1, B.1.1, A.23.1), the USA (B.1.405, B.1.596), South Africa (B.1.617.2), and the United Kingdom (B.1.1.7), indicating multiple introduction events. This study represents one of the genomic SARS-CoV-2 epidemiology studies in the Nairobi metropolitan area, and describes the importance of continued surveillance for pandemic control

Development of a quality indicator set to measure and improve quality of ICU care in low- and middle-income countries

PURPOSE: To develop a set of actionable quality indicators for critical care suitable for use in low- or middle-income countries (LMICs). METHODS: A list of 84 candidate indicators compiled from a previous literature review and stakeholder recommendations were categorised into three domains (foundation, process, and quality impact). An expert panel (EP) representing stakeholders from critical care and allied specialties in multiple low-, middle-, and high-income countries was convened. In rounds one and two of the Delphi exercise, the EP appraised (Likert scale 1–5) each indicator for validity, feasibility; in round three sensitivity to change, and reliability were additionally appraised. Potential barriers and facilitators to implementation of the quality indicators were also reported in this round. Median score and interquartile range (IQR) were used to determine consensus; indicators with consensus disagreement (median < 4, IQR ≤ 1) were removed, and indicators with consensus agreement (median ≥ 4, IQR ≤ 1) or no consensus were retained. In round four, indicators were prioritised based on their ability to impact cost of care to the provider and recipient, staff well-being, patient safety, and patient-centred outcomes. RESULTS: Seventy-one experts from 30 countries (n = 45, 63%, representing critical care) selected 57 indicators to assess quality of care in intensive care unit (ICU) in LMICs: 16 foundation, 27 process, and 14 quality impact indicators after round three. Round 4 resulted in 14 prioritised indicators. Fifty-seven respondents reported barriers and facilitators, of which electronic registry-embedded data collection was the biggest perceived facilitator to implementation (n = 54/57, 95%) Concerns over burden of data collection (n = 53/57, 93%) and variations in definition (n = 45/57, 79%) were perceived as the greatest barrier to implementation. CONCLUSION: This consensus exercise provides a common set of indicators to support benchmarking and quality improvement programs for critical care populations in LMICs

Risk mitigating behaviours in people with inflammatory skin and joint disease during the COVID-19 pandemic differ by treatment type:a cross-sectional patient survey

BACKGROUND: Registry data suggest that people with immune-mediated inflammatory diseases (IMIDs) receiving targeted systemic therapies have fewer adverse coronavirus disease 2019 (COVID-19) outcomes compared with patients receiving no systemic treatments. OBJECTIVES: We used international patient survey data to explore the hypothesis that greater risk-mitigating behaviour in those receiving targeted therapies may account, at least in part, for this observation. METHODS: Online surveys were completed by individuals with psoriasis (globally) or rheumatic and musculoskeletal diseases (RMDs) (UK only) between 4 May and 7 September 2020. We used multiple logistic regression to assess the association between treatment type and risk-mitigating behaviour, adjusting for clinical and demographic characteristics. We characterized international variation in a mixed-effects model. RESULTS: Of 3720 participants (2869 psoriasis, 851 RMDs) from 74 countries, 2262 (60·8%) reported the most stringent risk-mitigating behaviour (classified here under the umbrella term 'shielding'). A greater proportion of those receiving targeted therapies (biologics and Janus Kinase inhibitors) reported shielding compared with those receiving no systemic therapy [adjusted odds ratio (OR) 1·63, 95% confidence interval (CI) 1·35-1·97]. The association between targeted therapy and shielding was preserved when standard systemic therapy was used as the reference group (OR 1·39, 95% CI 1·23-1·56). Shielding was associated with established risk factors for severe COVID-19 [male sex (OR 1·14, 95% CI 1·05-1·24), obesity (OR 1·37, 95% CI 1·23-1·54), comorbidity burden (OR 1·43, 95% CI 1·15-1·78)], a primary indication of RMDs (OR 1·37, 95% CI 1·27-1·48) and a positive anxiety or depression screen (OR 1·57, 95% CI 1·36-1·80). Modest differences in the proportion shielding were observed across nations. CONCLUSIONS: Greater risk-mitigating behaviour among people with IMIDs receiving targeted therapies may contribute to the reported lower risk of adverse COVID-19 outcomes. The behaviour variation across treatment groups, IMIDs and nations reinforces the need for clear evidence-based patient communication on risk-mitigation strategies and may help inform updated public health guidelines as the pandemic continues

Correlates of Out-of-Pocket and Catastrophic Health Expenditures in Tanzania: Results from a National Household Survey.

Inequality in health services access and utilization are influenced by out-of-pocket health expenditures in many low and middle-income countries (LMICs). Various antecedents such as social factors, poor health and economic factors are proposed to direct the choice of health care service use and incurring out-of-pocket payments. We investigated the association of these factors with out-of-pocket health expenditures among the adult and older population in the United Republic of Tanzania. We also investigated the prevalence and associated determinants contributing to household catastrophic health expenditures. We accessed the data of a multistage stratified random sample of 7279 adult participants, aged between 18 and 59 years, as well as 1018 participants aged above 60 years, from the first round of the Tanzania National Panel survey. We employed multiple generalized linear and logistic regression models to evaluate the correlates of out-of-pocket as well as catastrophic health expenditures, accounting for the complex sample design effects. Increasing age, female gender, obesity and functional disability increased the adults' out-of-pocket health expenditures significantly, while functional disability and visits to traditional healers increased the out-of-pocket health expenditures in older participants. Adult participants, who lacked formal education or worked as manual laborers earned significantly less (p < 0.001) and spent less on health (p < 0.001), despite having higher levels of disability. Large household size, household head's occupation as a manual laborer, household member with chronic illness, domestic violence against women and traditional healer's visits were significantly associated with high catastrophic health expenditures. We observed that the prevalence of inequalities in socioeconomic factors played a significant role in determining the nature of both out-of-pocket and catastrophic health expenditures. We propose that investment in social welfare programs and strengthening the social security mechanisms could reduce the financial burden in United Republic of Tanzania