COVID-19 severity and in-hospital mortality in an area with high HIV prevalence

DATA AVAILABILITY : Complete individual patient data and the analysis code in R are available to researchers on reasonable request from the corresponding author, M.T.B.BACKGROUND : HIV infection causes immune dysregulation affecting T-cell and monocyte function, which may alter coronavirus disease 2019 (COVID-19) pathophysiology. OBJECTIVES : We investigated the associations among clinical phenotypes, laboratory biomarkers, and hospitalisation outcomes in a cohort of people hospitalised with COVID-19 in a high HIV prevalence area. METHOD : We conducted a prospective observational cohort study in Tshwane, South Africa. Respiratory disease severity was quantified using the respiratory oxygenation score. Analysed biomarkers included inflammatory and coagulation biomarkers, CD4 T-cell counts, and HIV-1 viral loads (HIVVL). RESULTS : The analysis included 558 patients, of whom 21.7% died during admission. The mean age was 54 years. A total of 82 participants were HIV-positive. People living with HIV (PLWH) were younger (mean age 46 years) than HIV-negative people; most were on antiretroviral treatment with a suppressed HIVVL (72%) and the median CD4 count was 159 (interquartile range: 66–397) cells/μL. After adjusting for age, HIV was not associated with increased risk of mortality during hospitalisation (age-adjusted hazard ratio = 1.1, 95% confidence interval: 0.6–2.0). Inflammatory biomarker levels were similar in PLWH and HIV-negative patients. Detectable HIVVL was associated with less severe respiratory disease. In PLWH, mortality was associated with higher levels of inflammatory biomarkers. Opportunistic infections, and other risk factors for severe COVID-19, were common in PLWH who died. CONCLUSION : PLWH were not at increased risk of mortality and those with detectable HIVVL had less severe respiratory disease than those with suppressed HIVVL.http://www.sajhivmed.org.zaam2024ImmunologyInternal MedicineSDG-03:Good heatlh and well-bein

Fiscal consolidation framework: tax compliance and behavioural response in the South African context

Recent unfavourable macroeconomic and socio-economic conditions have placed South Africa’s economy in a difficult fiscal situation with rapidly growing public debt and large government deficits. South Africa’s government expenditure cuts and tax hikes have not achieved the goal of Public debt reduction and economic growth has been shrinking, recorded to have shrunk by an annualised 0.6% in 2019. Fiscal policy is a mix of government spending and tax and this study reviewed the tax side of fiscal policy and its effectiveness in reducing government debt, the study further explored the behavioural factors that influence taxpayers’ decisions to comply with tax and the strategies that can be used to increase compliance and improve tax administration and collection by the South African Revenue Services (SARS). This study employed the ordered logistic model to compare the behaviour of South African citizens towards tax compliance and tax evasion. findings revealed that the perceptions, attitudes, and behaviour of South African citizens have generally shifted from a society that values tax compliance to a nation that justifies cheating on taxes. The main behavioural factors that shape perception and behaviour towards tax compliance and tax evasion were found to be amongst others demographic factors such as age, level of education, employment status, social class, income level, and ethnic group. In addition to demographic factors, the level of confidence and patriotism have proved to be important variables that shape taxpayers’ compliance decision. Regarding the aforementioned variables, the study found that the level of confidence in the government has significantly reduced as well as the degree of patriotism.Thesis (MA) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 202

Fiscal consolidation framework: tax compliance and behavioural response in the South African context

Recent unfavourable macroeconomic and socio-economic conditions have placed South Africa’s economy in a difficult fiscal situation with rapidly growing public debt and large government deficits. South Africa’s government expenditure cuts and tax hikes have not achieved the goal of Public debt reduction and economic growth has been shrinking, recorded to have shrunk by an annualised 0.6% in 2019. Fiscal policy is a mix of government spending and tax and this study reviewed the tax side of fiscal policy and its effectiveness in reducing government debt, the study further explored the behavioural factors that influence taxpayers’ decisions to comply with tax and the strategies that can be used to increase compliance and improve tax administration and collection by the South African Revenue Services (SARS). This study employed the ordered logistic model to compare the behaviour of South African citizens towards tax compliance and tax evasion. findings revealed that the perceptions, attitudes, and behaviour of South African citizens have generally shifted from a society that values tax compliance to a nation that justifies cheating on taxes. The main behavioural factors that shape perception and behaviour towards tax compliance and tax evasion were found to be amongst others demographic factors such as age, level of education, employment status, social class, income level, and ethnic group. In addition to demographic factors, the level of confidence and patriotism have proved to be important variables that shape taxpayers’ compliance decision. Regarding the aforementioned variables, the study found that the level of confidence in the government has significantly reduced as well as the degree of patriotism.Thesis (MA) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 202

COVID-19 Vaccine Hesitancy and Implications for Economic Recovery: Evidence from Nelson Mandela Bay Municipality in South Africa

The phenomenon of vaccine hesitancy is a growing threat to public health with far-reaching implications. The widening gap between the vaccinated and the proportion of vaccinated people needed for herd immunity raises two critical research questions that are of interest to practitioners, researchers, and policymakers: (1) What determines one’s decision to be vaccinated? (2) What is the implication of COVID-19 vaccine hesitancy for economic recovery? In this study, we use empirical data in the context of South Africa to investigate factors affecting COVID-19 vaccine hesitancy and their implications for economic recovery. Findings reveal key socio-demographic and institutional drivers of COVID-19 vaccine hesitancy, which include age (the youth are more hesitant), inadequate information on the vaccine (those who perceive they have adequate information are vaccinated), trust issues in government institutions, conspiracy beliefs, vaccine-related factors, and perceived side effects associated with the vaccine. Additionally, an individual’s decision to remain hesitant about COVID-19 vaccination has implications for businesses and the economy by limiting movement and trade, increasing unemployment, and causing a resurgence of new variants. Based on the findings, action plans such as information dissemination, convenience vaccination centers, consistent communications, and targeted campaign strategies are recommended for improving vaccine uptake and a positive economic recovery