Determinants of Tax Evasion in South Omo Zone Revenue and Custom Authority

Tax evasion is a major obstacle that highly affects tax revenue which the government consumes to support its activities. It hinders socio economic and political aspects of every country whether it is developing or developed nation. With this background problem that this study focused on assessing the factors affecting tax payers to evade government revenue in south Omo Zone. To achieve the objectives, explanatory type of research was used because the intension of the study was to investigate the cause and effect relationships between variables. In addition; both primary and secondary data was collected from tax payers, officials, and written materials using questionnaires, interview, and reviewing were used. The participants for the study were selected through purposive and stratified sampling techniques. Finally, the collected data were edited, coded, and analyzed using statistical software. Accordingly, the result of the study revealed that that high tax rate, unfair tax system, ineffective tax audit, low accountability and transparency of public institution and low level of taxpayers’ awareness are the main factors increasing tax evasion in south Omo. The researchers through their assessment find out that there is high amount of evasion exist in south Omo zone revenue and custom authority. Finally researchers recommended that, to lower tax evasion rate the tax authority should develop a fair taxing system. Tax system should be easy & easily understandable for the public. Tax revenue authority should have to be accountable and responsible in the use of funds and give appropriate service to the public in return for their payment to discourage evasion of taxpayers. Keywords: tax evasion; taxpayers’ awareness; tax rate; tax system; tax audit DOI: 10.7176/RJFA/12-5-03 Publication date:March 31st 202

A guide for teacher sensitivity of the homeless preschooler

This paper is intended to exhibit the effects of homelessness on preschool children and to provide anecdotes for the child’s social emotional growth and well-being. This paper provides a statistical analysis of the steady growth of homelessness among preschool children and families residing in New York City, lists some of the causes of homelessness, and identifies barriers that homeless children and their families must face daily, affecting their education and stability. Additionally, it is hoped that this paper will allow the reader to comprehend their ability to utilize their empathic reasoning skills and impartial reasoning in their association with homeless children and families, and homelessness in general, from this point forward

Assessment of Wild Edible Plant Species in East Hararghe Zone, Oromia, Ethiopia

Wild edible plant species are very important to improve food security and diversify household income sources. However, its identification and document of wild edible plant species limited. The study was conducted in four districts of East Hararghe Zone, to assess, identify and document of wild edible plant species in the study area. Wild edible plant species surveys, and data such as wilderness, edibility or parts used, growth form, threatening factors, conservation measures assessed at the field. People perceptions were captured from a total of 170 informants using an informal interview, focus group discussions, and questionnaires and observation in the field. Most species taxonomically known and for those unknown, were collected and identified with elder peoples. Descriptive methods of data analysis were employed to analyze data on wild edible plant species. The result showed that a total of 26 wild edible plant species were recorded in the study area. Four life forms: 65% species were found growing as trees, 15% as shrubs, 8% as herbs, and 8% as climbers. Parts of wild edible plant species used were fruits 83%, bark 5%, seed 4%, leaf 4%, stem 2.94 and   root 2% were recorded. Most of wild edible plant species were consumed as raw fruit 80% and the majority consume wild edible plant species as supplementary food supply. Women and children are responsible in wild edible plants collection. Potential of existed wild edible plants in the study area were low and the current abundance of wild edible plant species was decreasing. The most threatening factors to hinder the development of wild edible plant species were agricultural expansion and deforestation. These findings confirm the assumption that wild edible plant species are important for the generation of household income. This study identified the most importance of wild edible plant species to local communities, particularly in the selected districts. Wild edible plant play an important role in rural livelihoods by ensuring food, medicine, and sustained income.Therefore, there is an urgent need for research on the more domestication of wild edible plants in home gardens, mixing with domesticated crop plants in the study area to enhancing the wild edible plan species production for food security and dietary diversity in East Hararghe Zone. Further research also need to collect and conserve, propagation and management activities of the wild edible plants species identified in the study area. Further study also carried out on nutritional contents of the wild edible plants species. Finally, further study must be on strengthening botanical information, germplasm collection and genetic improvement, increasing the supply of high-quality planting materials, and promoting on-farm cultivation in the form of agroforestry systems to recognize the identifying and selecting preferred species. Keywords: Identification, wild edible plants, domestication, food supply, traditional knowledge DOI: 10.7176/JBAH/13-2-02 Publication date: January 31st 202

A study of migrant domestic workers in New York city and their fight for equality

This thesis takes an in-depth look into the racialization and gendering of the job of migrant domestic labor. It explores the migrant domestic women and the organizations that represent their movement to obtain equal civil and labor rights. The thesis argues that domestic labor is a gendered occupation and is used as a tool to create and maintain hierarchies of social class, based on gender and race. The thesis investigates the cases and examples of migrant domestic labor in the United States to explore the social dynamics that take place within the new environment as well as the evolution that takes place in terms of identity as they live and work in the US as migrant domestic workers. The thesis presents evidence of a systematic racializa-tion and gendering of transnational domestic labor market and argues that it is state-sponsored and sanctioned/legitimized by international human and labor rights and immigration regulations; as well as supported/sustained by societies’ gender norms and boundaries. This thesis presents the case that this is not merely a consequence of social norms, laxity in legislation and economic opportunities, but rather en-forcement of systematic national policies addressing this field on the social, economic and nationalistic levels. This systematic effort is legitimatized by the half-hearted efforts of international non-governmental organizations as well as national and international immigration and labor policies. The thesis will look at these contriving efforts of national rhetoric, international policies and social regulations and norms to reveal the existing patterns and struc-tures that keep this gendered and racialized role intact. This thesis explores the issues that migrant domestic workers con-front and how these translate to their civil and labor rights, and their identity with their origin nation and the US. The thesis investigates this subject through the case of migrant domestic laborer and their representative orga-nizations operating in New York City, USA. The research focuses on women from the Caribbean region, Philippines, and Nepali-speaking women working with organizations that aim to eliminate civil and labor inequalities in the US

Hydrodynamic And Electrohydrodynamic Instability Of Shear Flows And The Numerical Simulation Of Viscous Droplets

In this thesis, we investigate three fluid dynamic problems involving various physical mechanisms which exhibit interfacial instability. These problems have wide ranging industrial, scientific and engineering applications.;In the first problem, we investigate the linear stability of the unbounded Couette flow of two fluids separated by a plane interface. The exact dispersion relation is solved asymptotically and numerically to analyze the effects of the four stability parameters of the flow; the ratio of the viscosities, the ratio of the density, the surface tension and gravity. While our results confirm most of the earlier reported theories involving shear flows of fluids of equal densities, they also resolve the reported discrepancies between the numerical and the asymptotic solutions. For the general case of fluids with different densities, new asymptotic expressions for the growth rates of the flow are obtained and numerical calculations of marginal states are carried out in order to examine the effects of the stability parameters on the flow. The numerical results confirm the remarkable accuracy of our asymptotic expressions.;In the second problem, the electrohydrodynamic extension of the first problem is presented. Here, the plane interface is stressed by applying external electric fields normal to the interface. A linear stability analysis similar to that employed in the first problem is used to investigate the effects of six additional stability parameters on the stability of the flow; the ratio of the permittivities, the two conductivities, the two initial electric fields and the velocity of the upper fluid in the unperturbed motion. Various limiting cases having practical applications are investigated. We examine the effects of electrical shear stresses and initial streaming of the fluids on the onset of static instability. We also examine finite electric charge relaxation effects.;Finally, we investigate the dynamic behaviour of viscous droplets in the presence of applied electric fields in zero gravity conditions. Here, the full nonlinear equations of motion are solved numerically by adapting the NASA-VOF2D algorithm. The numerical computations carried out for axisymmetric droplets in zero gravity successfully simulate microgravity experiments conducted on KC-135 NASA aircraft flights. Further experimental and modelling modifications are discussed

Maternal Mortality Trend in Ethiopia

Background: Maternal mortality ratio is one of the indicators in the MDG that is raising concern in achieving the set target of reducing the rate by two-third by 2015.Objectives: To review the maternal mortality trend and the causes of maternal deaths in Ethiopia. Methods: Review of published and unpublished documents addressing maternal mortality in Ethiopia. Result: DHS and hospital data indicate decreasing maternal mortality even though the current maternal mortality ratio is still high. The proportion of maternal deaths due to the each of the five major causes varies with time. Generally, the limited information indicates that the proportion of maternal deaths after unsafe abortion is decreasing while deaths after preeclampsia/ eclampsia are increasing. There is no grossly notable change in the proportion of deaths due to ruptured uterus/ obstructed labor, hemorrhage and sepsis. In recent studies, maternal deaths following hepatitis are not reported while deaths due to HIV are appearing. Deaths complicated by malaria are seen in certain parts of the country. The case fatality rates of preeclampsia/eclampsia and ruptured uterus/ obstructed labor are increasing. Conclusion: Even though the review is constrained by inadequate data and interpretation uncertainty of the findings, it generally indicates the urgent need of improving the quality of maternal health services; scaling up evidence based interventions; and measuring progress. [Ethiop. J. Health Dev. 2010;24 Special Issue 1:115-122

The Positive Border Effect of EU Integration

Distance related variables typically vary in a cross-section dimension but less so in a time dimension across cities, regions, or countries. The enlargement of the EU or the introduction of the euro, however, can be looked upon as integration shocks that are informative of the consequences of changes in distance over time. Border cities or regions are thought to be more affected by these shocks than more central locations because of the larger impact of changes in the transaction costs that go along with EU integration along the border. Both at the urban and regional level, we find a beneficial influence of the EU integration process as measured by the growth in population share along the integration borders, leading to an extra growth rate of about 0.15 percentage points per annum. The positive integration holds on both sides of the integration border, is active for a limited distance (up to 70km) and time period (up to 30 years), and is particularly important for large cities and regions. Despite the positive EU integration effect, being located along a border remains a burden in view of the (larger) negative general border effect. We do not find similar positive border-integration effects as a result of the introduction of the euro.