Taxation Reforms: a CGE-Microsimulation Analysis for Pakistan

This paper provides an ex ante assessment of taxation reforms being considered in Pakistan, in order to widen the tax base and rationalise the rate structure of different taxes. Amongst the main proposals, those focusing on sales tax and agricultural direct taxes seem relatively more attractive. The former has the highest share in indirect taxes and is also easier to collect, while the latter is intended to bring the presently exempted agricultural incomes into the tax net. As a first step, we study the general equilibrium effects of existing taxes by removing them from the system one at a time. In the second step we study the micro-macro impacts of four policy experiments: a) increasing sales tax rate by 33 percent; b) applying a 10 percent sales tax on presently zero-rated goods; c) increasing sales tax rate by 33 percent and bringing the services sectors in the sales tax net; and d) increasing sales tax rate by 33 percent, bringing the services sectors in the sales tax net, and imposing a 5 percent flat tax on agricultural incomes. In the third step we calculate the lost revenue due to evasion and avoidance. Results from experiments indicate the tough choices for policy makers in trying to improve the currently low tax to GDP ratio in Pakistan. Almost all simulations result in a decrease in investment levels, reduced consumption, and an increase in poverty. We thus recommend a gradual approach to tax reform that can make the adjustment process less painful.Taxation, Microsimulation, General Equilibrium, Poverty, Inequality, Progressivity, Redistribution

Expression of ZEB factors in oral squamous cell carcinoma.

Objectives: The ZEB family of transcription factors (ZEB1 and ZEB2) have been demonstrated to play a role in metastatic progression of several cancers, and may also influence the initial transformation and generation of cancer stem cells. However, the expression pattern of ZEB proteins in the development of oral squamous cell carcinoma has not been investigated. The purpose of this study was to define changes in expression and subcellular localization of the ZEB family in both precancerous lesions and different grades of OSCC. Materials and Methods: Seventy-nine tongue biopsies were subjected to immunohistochemistry and immunofluorescence to determine the expression and subcellular location of ZEB1 and ZEB2 across six histological grades of precancerous and cancerous lesions. Results: Surprisingly, Both ZEB1 and ZEB2 exhibit changes in subcellular location between healthy tissue, dysplasia, carcinoma in situ, and well differentiated, moderately differentiated, and poorly differentiated carcinoma. ZEB1 expression in healthy tissue is mainly nuclear. As carcinoma progresses, subsets of patients show either primarily cytosolic or primarily nuclear ZEB1 in tumors. In histologically normal tissue, ZEB2 is expressed in the cytosol of a band of suprabasal cells. In early grades of carcinoma it remains cytosolic, but in more advanced carcinoma becomes a mix of cells with either nuclear or cytosolic ZEB2. Conclusions: Changes of subcellular distribution of ZEB1 and ZEB2 occur during development of oral squamous cell carcinoma. Cytosolic localization of either ZEB1 or ZEB2 likely disrupts their ability to regulate transcription. The presence of patients with differences in ZEB1 or ZEB2 localization suggest that there may be different clinical outcomes related to different patterns of expression

Issues of English Language Learners in Communication at Intermediate Level in Pakistan

The students have to face lot of problems in speaking English as a second language (ESL). This study investigates the problems, fears and hindrances in using English language as a speaking tool in and outside class room. The population consists of the students of Intermediate/HSSC level from age group of 16 to 19 years. The study determines the causes of poor communication in English language among higher secondary school students. The descriptive survey design was used and questionnaire was used as a tool in collection of data. Responses were obtained from students and teachers in two higher secondary schools. The study sample was 60, in which 30 were students and 30 were teachers. Frequency and simple percentage were used in the analysis of data. The findings of the study led to the conclusion that the dominance of mother tongue, less qualified teachers of English language, negative attitudes of students toward speaking English language, improper use of method in enhancing English language speaking and no access to  instructional media, A.V aids and other  facilities, are the reasons behind the poor English language communication of the students. The study also found out that provision of qualified teachers of English language, using the right approach to the spoken ability of English language, engaging of students in debating and listening to English programs are some of the ways that can improve secondary school students’ performance in spoken English communication. KEYWORDS: Issues, ELT, ESL, communication, English language learners, Higher Secondary School (HSSC)

Is it T3 thyrotoxicosis? A case of falsely elevated tri-iodothyronine (T3) levels leading to a diagnosis of multiple myeloma

We are presenting a case of falsely elevated T3 levels in a patient due to interference from monoclonal immunoglobulins. A 56-year-old, clinically euthyroid man referred to the endocrinology clinic of the Aga Khan university, Karachi Pakistan, for possible T3 thyrotoxicosis after thyroid function tests revealed total T3 \u3e12.32 nmol/L (reference range 0.6-2.79), normal TSH, and total T4 level. There was a mismatch in clinical and laboratory parameters and preliminary laboratory results were suggestive of thyroid binding globulin abnormalities. Further evaluation in this context unmasked multiple myeloma. The presence of monoclonal immunoglobulins can lead to assay interference and spurious results. To the best of our knowledge, this is the second case defining the cause of falsely elevated T3 levels, due to assay interferences with binding of T3 only to monoclonal immunoglobulins

Response of Manufacturing Sector to Financial Liberalization in Pakistan

It has been believed that financial liberalization can stimulate industrial growth which may be translated into overall growth of the economy by efficient allocation of credit which generates investment opportunities by reducing the cost of investment, deregulations, privatizations and reduced capital controls. This paper aims to examine the impact of financial liberalization on industrial response in manufacturing industry measured as new firm entry. Moreover, moderating effect of external finance dependence on the relationship of financial liberalization and firm entry is estimated. We estimate the model using Generalized methods of moments and found that external finance dependence has a significant negative impact of new firm entry, while financial liberalization has a positive but insignificant impact on firm entry. Nevertheless, a statistically significant positive moderating impact of external finance dependence is documented which implies that the sectors which are more dependent on external finance gain disproportionate benefit from financial liberalization

Trade agreements between developing countries: a case study of Pakistan - Sri Lanka free trade agreement

This paper assesses the pre and post Free Trade Agreement (FTA) pattern in bilateral trade between Pakistan and Sri Lanka. Besides the usual direction of trade analysis we also use general and partial equilibrium approaches in order to evaluate the true potential of this FTA. Our results reveal an increase in welfare and efficiency for both countries. However export basket has not changed much since pre-FTA period. This calls for creating awareness about the FTA and putting in place a consultative mechanism with trade community that can identify the manner in which both countries can accrue maximum benefit from the free movement of tradable goods. Similar suggestions follow in our perception survey carried out for this study

Conservation Initiatives/Practices at Universities

Growing actions on putting into practice the policy for improving sustainable development gives universities great variety of opportunities on implementation of different ‘green’ technologies in their campuses. Campus greening is the first step towards sustainability. The purpose of this article is to present existing approaches on the categories of sustainable campus initiatives, their significance for complete region development and the state of the environment. On the example of the inner garden of Volgograd State University, the authors describe the importance of greening the external campus sites for minimization of the negative environmental and health affects for students and faculty staff. The green initiative reflects the institution’s function as center of technological and social regional development. The green garden can reduce stress and also provide an esthetic sense by involving attractive surroundings. The impact of climatic zone on emerging of appropriate management and maintenance systems, meaningful comparison with the past landscape solutions are also reviewed in the present article. By implementing green technologies, the university shows its prudence and readiness to behave responsibly, sensibly and maturely in response to sustainability issues of the present and the future