Analysis of tax compliance and its determinants : evidence from Kaffa, Bench Maji and Sheka zones category B tax payers, SNNPR, Ethiopia

Despite the fact that tax is an important stream of revenue for government of any country, there is tax avoidance and tax evasion which are constraints serving as a bottlenecks for efficient tax collection performance. Therefore, this study examines tax compliance and its determinants in Kaffa, Bench Maji and Sheka Zones category ‘B’ business income tax payers, Ethiopia. To do this, data was collected with the aid of structured questionnaires, administered to 311 respondents using proportionate simple random sampling procedure. The data was examined with the use of descriptive statistics and econometric model particularly ordered logit model. The result of ordered logistic regression showed that, among different variables tested, tax compliance was positively affected by education level of tax payers, tax knowledge and awareness of tax payers, simplicity of the tax system, attitude of tax payers towards tax, perceived role of government expenditure, and rewarding scheme for loyal tax payers. It is therefore recommended that the tax authority ought to conduct effective and sustainable awareness creation programmes and tax education to the general public in general and to tax payers in particular through printed and electronic medias and face-to-face cessions. The tax authority should also simplify the tax system particularly the tax return, tax forms and tax laws so that they become easily and clearly understandable to tax payers. Moreover, the government should consider provisions of trophy in terms of tax rewards and inducements to honest and dedicated tax payers. Lastly, the government shall maintain accountability and transparency on how the revenue collected from taxation was being disbursed and provide social services efficiently and effectively to the society so that tax payers will have trust and positive attitude towards the tax that they pay and become loyal to the tax system.peer-reviewe

Clinical Manifestations of HIV/AIDS in Children in Northwest Ethiopia

No Abstract Available Ethiop.J.Health Dev. Vol.19(1) 2005: 24-2

Analyzing gully erosion dynamics in the Upper Blue Nile basin, Ethiopia

鳥取大学博士(農学)doctoral thesi

Valorisation de la lignine par catalyse hétérogène en condition sous-critique en milieux aqueux et eau/alcool

Lignin is a macromolecule comprising lignocellulosic biomass, and is composed of propylphenyl units. Lignin is produced in large amounts by the paper industry when cellulose is isolated from biomass. Currently, its value is largely limited to source of energy and heat in recovery boilers. Nonetheless lignin can be an alternative source of aromatics if depolymerized effectively. The present work focuses on the transformation of lignin into aromatic building blocks using sub-critical water and mixtures of water/alcohols (225°C and 40-80 bar). Preliminary studies were carried out in a batch reactor; water was used as a solvent for the conversion of a Kraft lignin in the presence of catalysts (Pt, Pd, Ru on Al2O3, TiO2, ZrO2). The Pd/ZrO2 catalyst gave the highest yield of identified phenols with 2% in 3 hours. To improve the conversion of the lignin by minimizing condensation reactions between phenolic units, the water was replaced with a mixture water/alcohol (ethanol, methanol, isopropanol). The combination water/isopropanol without catalyst allowed us to increase the yield of identified phenols to 5%. The results obtained in batch reactor were extrapolated to a trickle-bed reactor. Even though the water/isopropanol mixture gave the best results in batch reactor, the implementation on a continuous reactor proved to be complex (formation of solids clogging the reactor). The use of a water/ethanol mixture prevented this problem and a yield in guaiacol of up to 1 % was obtained. Ethanol helps stabilize unstable building blocks by alkylation and esterification. This is evidenced by the NMR and chromatographic analysisLa lignine est une macromolécule, constituant de la biomasse lignocellulosique, qui est composée d’unités propylphénoliques. Cette matière est produite par l’industrie papetière en tant que coproduit de la cellulose. Actuellement, sa valorisation se limite en grande partie à des applications énergétiques. Or, la lignine peut être une source alternative de phénols si elle est dépolymérisée efficacement. Ce travail porte sur la transformation de la lignine en synthons aromatiques dans l’eau et en mélange eau-alcools en conditions sous-critique (225°C et 40-80 bar). Dans un premier temps, des études de conversion sont réalisées en réacteur fermé en utilisant l’eau comme solvant sur une lignine Kraft en présence de catalyseurs (Pt, Pd, Ru sur Al2O3,TiO2, ZrO2), le catalyseur Pd/ZrO2 nous a permis d’obtenir un rendement en phénols identifiés de 2%en 3 heures. Afin d’améliorer la conversion de la lignine en minimisant les réactions de condensations entre unités phénoliques, l’eau est remplacée par un mélange eau/alcool (éthanol, méthanol, isopropanol). La combinaison eau/isopropanol sans catalyseur nous permet d’augmenter le rendement en phénols identifiés de 5%. Nous avons ensuite essayé d’appliquer notre approche en réacteur continu. Même si le mélange eau/isopropanol était le meilleur solvant en réacteur fermé, le passage en réacteur continu s’est avéré complexe par la formation de produits solides. L’utilisation d’un mélange eau/éthanol a permis d’éviter ce problème et un rendement en gaiacol jusqu’à 1% est obtenu. L’éthanol permet de stabiliser des synthons instables dans le milieu par alkylation et estérificatio

Lipoprotein(a) and the risk of vascular disease

Background: Lipoprotein(a) [Lp(a)] is composed of a low density-lipoprotein (LDL) particle and a glycoprotein molecule known as apolipoprotein(a) [apo(a)]. Apo(a) exists in several differently-sized isoforms and is responsible for the unique properties of Lp(a). Although Lp(a) has been known for the past 40 years its relationship with coronary heart disease (CHD) has not been characterized in sufficient detail. Whether Lp(a) causes CHD is not clear. Furthermore, the role of apo(a) isoform variation and other sources of Lp(a) heterogeneity (e.g., level of oxidized phospholipids) in Lp(a)-disease association has not been determined. Objectives: To characterize in detail the association of circulating Lp(a) levels with the risk CHD To assess the nature of Lp(a)-CHD association using an integrative genetic study To explore the role of Lp(a) heterogeneity in its association with CHD Data sources: 1. The Emerging Risk Factors Collaboration (ERFC) database (36 studies, 127,000 participants) 2. The European Prospective Investigation of Cancer – Norfolk (EPIC-Norfolk) study (2200CHD cases, 2200 controls) 3. The Pakistani Risk of Myocardial Infarction Study (PROMIS) (1800 MI cases and 1800 controls) 4. Systematic quantitative reviews of published epidemiological studies Results: ERFC data - Analyses of cross-sectional data on up to 127,000 participants (predominantly of European descent) demonstrated that Lp(a) is generally not strongly correlated with known CHD risk factors. Weakly positive correlations were observed with LDL-cholesterol, apolipoprotein B100 and fibrinogen. Levels were over 2-fold higher in Blacks compared to Whites. Analyses of available data on repeat measurements in 6600 participants demonstrated that Lp(a) values have very high long-term within-person consistency (regression dilution ratio ~ 0.9). Outcome data involved 9300 incident CHD events, 1900 ischaemic strokes and 8100 nonvascular deaths. The risk ratio for CHD per 1SD higher Lp(a) concentration, adjusted for age, sex, lipids and other conventional vascular risk factors, was 1.13 (95% CI, 1.09-1.18). The corresponding risk ratios for ischaemic stroke and nonvascular death were 1.10 (1.02 – 1.18) and 1.01 (0.98-1.05), respectively. Data were too limited to assess association in nonwhites. PROMIS data – the adjusted odds ratio for MI in South Asians was comparable to that of Europeans. EPIC-Norfolk genetic data - The odds ratio for CHD per 1-SD higher Lp(a) concentration, after adjustment for cardiovascular risk factors, was 1.37 (1.20-1.56). Tagging SNPs rs10455872 and rs11751605 (minor allele frequency: 8% and 18%, respectively) were associated with 207% (95% CI, 188 - 227%) and 38% (31 - 46%) higher Lp(a) concentrations per copy of minor allele, respectively. These SNPs accounted for 35% and 5% of the variation in circulating Lp(a) levels, respectively, and were associated with an odds ratio for CHD of 1.34 (1.14-1.58) and 1.17 (1.04-1.33), respectively. The observed SNP-CHD associations were consistent with expected odds ratios corresponding to the Lp(a) effect of the SNPs. Systematic reviews – meta-analysis of published data from 40 studies (11,300 cases, 47,000 controls) demonstrated that people with smaller apo(a) isoforms have about a 2-fold higher risk of CHD or ischemic stroke than those with larger isoforms. Meta-analysis of published data from 10 studies (1500 cases, 10,200 controls) showed that people in the top third of baseline distribution of oxidized LDL levels have a 1.8-fold higher risk of CHD than those in bottom third. EPIC-Norfolk biomarker data – Levels of oxidized phospholipids were strongly correlated with Lp(a) concentration (r = 0.7, p-value < 0.0001). One SD higher concentration of oxidized phospholipids was associated with an adjusted odds ratio for CHD of 1.31 (1.15-1.49). The risk ratio was no longer significant after adjustment for Lp(a) concentration (1.08; 95% CI, 0.91-1.29). Conclusion: Lp(a) concentration is specifically, continuously and independently associated with the risk of ischaemic vascular outcomes. Available evidence supports the causal role of the particle in CHD. Lp(a) appears to induce vascular damage through causal mechanisms that involve apo(a) isoforms and oxidized phospholipids. A comprehensive study of markers of Lp(a) heterogeneity should help to understand the full impact of Lp(a) on cardiovascular diseases. In addition, further study is needed in nonwhites to assess the relevance of the factor to vascular disease risk in these populations.Gates Cambridge Trust, Overseas Research Studentshi

Prevalence of Triple-Negative Breast Cancer in India: Systematic Review and Meta-Analysis

Purpose There is considerable variation in prevalence rates of triple-negative breast cancer (TNBC) reported by various studies from India. We performed a systematic review and literature-based meta-analysis of these studies. Methods We searched databases of Medline, Scopus, EMBASE, and Web of Science for studies that reported on the prevalence of TNBC in India that were published between January 1, 1999, and December 31, 2015. We extracted relevant information from each study by using a standardized form. We pooled study-specific estimates by using random-effects meta-analysis to provide summary estimates. We explored sources of heterogeneity by using subgroup analyses and metaregression. Results Data were obtained from 17 studies that involved 7,237 patients with breast cancer. Overall combined prevalence of TNBC was 31% (95% CI, 27% to 35%). There was substantial heterogeneity across the studies (I2 of 91% [95% CI, 88% to 94%]; P \u3c .001) that was not explained by available study level characteristics, including study location, definition of human epidermal growth factor receptor 2 or estrogen receptor, mean age of participants, proportion of patients with premenopausal cancer, grade 3 disease, or tumor size \u3e 5 cm. Overall combined prevalence of hormone receptor–positive and human epidermal growth factor receptor 2–positive breast cancer was 48% (95% CI, 42% to 54%) and 27% (95% CI, 24% to 31%), respectively. There was no evidence of publication bias. Conclusion Prevalence of TNBC in India is considerably higher compared with that seen in Western populations. As many as as one in three women with breast cancer could have triple-negative disease. This finding has significant clinical relevance as it may contribute to poor outcomes in patients with breast cancer in India. Additional research is needed to understand the determinants of TNBC in India

Home‐Based Cardiac Rehabilitation Alone and Hybrid With Center‐Based Cardiac Rehabilitation in Heart Failure: A Systematic Review and Meta‐Analysis

Background Center‐based cardiac rehabilitation (CBCR) has been shown to improve outcomes in patients with heart failure (HF). Home‐based cardiac rehabilitation (HBCR) can be an alternative to increase access for patients who cannot participate in CBCR. Hybrid cardiac rehabilitation (CR) combines short‐term CBCR with HBCR, potentially allowing both flexibility and rigor. However, recent data comparing these initiatives have not been synthesized. Methods and Results We performed a meta‐analysis to compare functional capacity and health‐related quality of life (hr‐QOL) outcomes in HF for (1) HBCR and usual care, (2) hybrid CR and usual care, and (3) HBCR and CBCR. A systematic search in 5 standard databases for randomized controlled trials was performed through January 31, 2019. Summary estimates were pooled using fixed‐ or random‐effects (when I2\u3e50%) meta‐analyses. Standardized mean differences (95% CI) were used for distinct hr‐QOL tools. We identified 31 randomized controlled trials with a total of 1791 HF participants. Among 18 studies that compared HBCR and usual care, participants in HBCR had improvement of peak oxygen uptake (2.39 mL/kg per minute; 95% CI, 0.28–4.49) and hr‐QOL (16 studies; standardized mean difference: 0.38; 95% CI, 0.19–0.57). Nine RCTs that compared hybrid CR with usual care showed that hybrid CR had greater improvements in peak oxygen uptake (9.72 mL/kg per minute; 95% CI, 5.12–14.33) but not in hr‐QOL (2 studies; standardized mean difference: 0.67; 95% CI, −0.20 to 1.54). Five studies comparing HBCR with CBCR showed similar improvements in functional capacity (0.0 mL/kg per minute; 95% CI, −1.93 to 1.92) and hr‐QOL (4 studies; standardized mean difference: 0.11; 95% CI, −0.12 to 0.34). Conclusions HBCR and hybrid CR significantly improved functional capacity, but only HBCR improved hr‐QOL over usual care. However, both are potential alternatives for patients who are not suitable for CBCR

Cases of human fascioliasis in North-West Ethiopia

This report presents four cases of human fascioliasis in Gondar town, northwest Ethiopia. There are only few case reports of human fascioliasis in Ethiopia as the disease mostly affects animals. However, the need to be aware of the possibility of occurrence of this disease in humans and the inclusion of drugs used for treating the disease, in the Ethiopian drug list, should be emphasized. Ethiopian Journal of Health Development Vol. 19(3) 2005: 237-24