Analysis of Biases in Corporate Income Tax-CIT

This paper analyzes the biases in CIT in some countries around the world. Most corporate tax systems are found in the Tax Codes. The sample covers the Tax Codes in force in ten countries in Africa, America, Asia and Europe. Assuming that corporate tax is the cost of using public capital, the analysis of the content of these tax codes relating to corporate income taxation, has made it possible to identify several biases or differences in taxation and/or tax treatment. The biases in CIT identified relate to financing, investment, result, rate and tax base. This paper is one of the first to expand the literature by analyzing the biases in CIT, likely to affect tax behavior and, by extension, the financial behavior of firms

Analyse de la Gestion des Risques Agricoles des Exploitations de Maïs dans les Communes de N’dali et de Kalalé au Nord Bénin : Focus Sur la Productivité des Facteurs de Production

La production agricole est fluctuante d’une année à une autre à cause des conditions climatiques, de la qualité des intrants agricoles, et du non-respect des techniques culturales. L’objectif de cette étude est de déterminer les productivités moyenne et marginale des facteurs de production utilisés dans les types d’exploitation de maïs. Pour y arriver,  les données quantitatives et qualitatives ont été collectées chez 150 chefs d’exploitation de maïs sélectionnés de façon aléatoire et nalyse avec le test ANOVA. Les résultats des différentes analyses ont montré qu’il existait une différence  de moyenne entre certains  facteurs de production  au sein des exploitations de maïs.  En effet, il existe une différence significative  au seuil de 1 % entre les facteurs de production superficie, semence, quantité d’herbicide de la petite exploitation comparativement à la moyenne exploitation d’une part et la grande exploitation d’autre part. Par contre, aucune différence significative n’est observée entre la moyenne exploitation et la grande exploitation pour ces trois facteurs de production  En ce qui concerne la quantité de main d’œuvre familiale, la différence de moyenne est  particulièrement observée entre la moyenne exploitation et la grande exploitation.   Crop production fluctuates from year to year due to climatic conditions, the quality of agricultural inputs, and non-compliance with agricultural techniques. The objective of this study is to determine the average and marginal productivities of production factors used in different types of maize farming. To achieve this, quantitative and qualitative data were collected from 150 randomly selected maize farmers and analyzed using ANOVA test. The results of the analysis showed that there was a difference in the average productivity of certain production factors among maize farms. Specifically, there was a significant difference at the 1% level in terms of area, seed, and herbicide quantity between small-scale farms compared to average farms on one hand, and large-scale farms on the other hand. However, no significant difference was observed between average farms and large-scale farms for these three production factors. As for the amount of family labor, the difference in average was particularly observed between average farms and large-scale farms

Analyse de la Gestion des Risques Agricoles des Exploitations de Maïs dans les Communes de N’dali et de Kalalé au Nord Bénin : Focus Sur la Productivité des Facteurs de Production

La production agricole est fluctuante d’une année à une autre à cause des conditions climatiques, de la qualité des intrants agricoles, et du non-respect des techniques culturales. L’objectif de cette étude est de déterminer les productivités moyenne et marginale des facteurs de production utilisés dans les types d’exploitation de maïs. Pour y arriver,  les données quantitatives et qualitatives ont été collectées chez 150 chefs d’exploitation de maïs sélectionnés de façon aléatoire et nalyse avec le test ANOVA. Les résultats des différentes analyses ont montré qu’il existait une différence  de moyenne entre certains  facteurs de production  au sein des exploitations de maïs.  En effet, il existe une différence significative  au seuil de 1 % entre les facteurs de production superficie, semence, quantité d’herbicide de la petite exploitation comparativement à la moyenne exploitation d’une part et la grande exploitation d’autre part. Par contre, aucune différence significative n’est observée entre la moyenne exploitation et la grande exploitation pour ces trois facteurs de production  En ce qui concerne la quantité de main d’œuvre familiale, la différence de moyenne est  particulièrement observée entre la moyenne exploitation et la grande exploitation.   Crop production fluctuates from year to year due to climatic conditions, the quality of agricultural inputs, and non-compliance with agricultural techniques. The objective of this study is to determine the average and marginal productivities of production factors used in different types of maize farming. To achieve this, quantitative and qualitative data were collected from 150 randomly selected maize farmers and analyzed using ANOVA test. The results of the analysis showed that there was a difference in the average productivity of certain production factors among maize farms. Specifically, there was a significant difference at the 1% level in terms of area, seed, and herbicide quantity between small-scale farms compared to average farms on one hand, and large-scale farms on the other hand. However, no significant difference was observed between average farms and large-scale farms for these three production factors. As for the amount of family labor, the difference in average was particularly observed between average farms and large-scale farms

Rifampicin and clarithromycin (extended release) versus rifampicin and streptomycin for limited Buruli ulcer lesions: a randomised, open-label, non-inferiority phase 3 trial.

BACKGROUND: Buruli ulcer is a neglected tropical disease caused by Mycobacterium ulcerans infection that damages the skin and subcutis. It is most prevalent in western and central Africa and Australia. Standard antimicrobial treatment with oral rifampicin 10 mg/kg plus intramuscular streptomycin 15 mg/kg once daily for 8 weeks (RS8) is highly effective, but streptomycin injections are painful and potentially harmful. We aimed to compare the efficacy and tolerability of fully oral rifampicin 10 mg/kg plus clarithromycin 15 mg/kg extended release once daily for 8 weeks (RC8) with that of RS8 for treatment of early Buruli ulcer lesions. METHODS: We did an open-label, non-inferiority, randomised (1:1 with blocks of six), multicentre, phase 3 clinical trial comparing fully oral RC8 with RS8 in patients with early, limited Buruli ulcer lesions. There were four trial sites in hospitals in Ghana (Agogo, Tepa, Nkawie, Dunkwa) and one in Benin (Pobè). Participants were included if they were aged 5 years or older and had typical Buruli ulcer with no more than one lesion (caterories I and II) no larger than 10 cm in diameter. The trial was open label, and neither the investigators who took measurements of the lesions nor the attending doctors were masked to treatment assignment. The primary clinical endpoint was lesion healing (ie, full epithelialisation or stable scar) without recurrence at 52 weeks after start of antimicrobial therapy. The primary endpoint and safety were assessed in the intention-to-treat population. A sample size of 332 participants was calculated to detect inferiority of RC8 by a margin of 12%. This study was registered with ClinicalTrials.gov, NCT01659437. FINDINGS: Between Jan 1, 2013, and Dec 31, 2017, participants were recruited to the trial. We stopped recruitment after 310 participants. Median age of participants was 14 years (IQR 10-29) and 153 (52%) were female. 297 patients had PCR-confirmed Buruli ulcer; 151 (51%) were assigned to RS8 treatment, and 146 (49%) received oral RC8 treatment. In the RS8 group, lesions healed in 144 (95%, 95% CI 91 to 98) of 151 patients, whereas lesions healed in 140 (96%, 91 to 99) of 146 patients in the RC8 group. The difference in proportion, -0·5% (-5·2 to 4·2), was not significantly greater than zero (p=0·59), showing that RC8 treatment is non-inferior to RS8 treatment for lesion healing at 52 weeks. Treatment-related adverse events were recorded in 20 (13%) patients receiving RS8 and in nine (7%) patients receiving RC8. Most adverse events were grade 1-2, but one (1%) patient receiving RS8 developed serious ototoxicity and ended treatment after 6 weeks. No patients needed surgical resection. Four patients (two in each study group) had skin grafts. INTERPRETATION: Fully oral RC8 regimen was non-inferior to RS8 for treatment of early, limited Buruli ulcer and was associated with fewer adverse events. Therefore, we propose that fully oral RC8 should be the preferred therapy for early, limited lesions of Buruli ulcer. FUNDING: WHO with additional support from MAP International, American Leprosy Missions, Fondation Raoul Follereau France, Buruli ulcer Groningen Foundation, Sanofi-Pasteur, and BuruliVac