Abstract: Tax non-compliance reduces tax collection and the tax performance within a country. The Kenyan government has implemented various strategies to bring businesses in the informal sector into the tax bracket. However, available data shows that tax collections from the informal sector are above average but on a declining trend. The purpose of this study was to identify the influence of complexity of tax returns on tax compliance in the informal sector in Nyeri Town. The study adopted a cross-sectional survey design and targeted 715 informal businesses in Nyeri Town. Stratified random sampling technique was used to select 143 informal businesses to participate. Researcher-administered questionnaires were used to collect data from the respondents. Descriptive methods such as frequency distribution, percentages, mean, were used to summarize and organize data. Chi-square tests and correlation analysis were employed to establish relationships between study variables. Findings were presented using tables of frequencies and percentages, Majority (71%) of the participants indicated that they could not calculate their tax returns on their own. The study found that complexity of tax returns had a significant relationship (p=0.001) with tax compliance at 95% confidence level. The researcher therefore concludes that there is a significant relationship between complexity of tax returns and tax compliance It was recommended that the government should commit monies to eservice delivery to enhance tax compliance.

The voluntary religious undertaking of fasting has attracted scientific, religious and popular interest due to its supposed health benefits. The objective of this study was to determine the effects of intermittent fasting on such parameters as body weight, blood glucose, uric acid and blood lipid profile among healthy volunteers.Seventy-five consenting Muslim medical students resident in the medical students’ hostel of the College of Medical Sciences, University of Maiduguri, Nigeria were recruited during the month of Ramadan 1428AH corresponding to September 2007. Anthropometric measurements and biochemical indices including plasma glucose, triglyceride (TG), cholesterol, high density lipoprotein (HDL), low density lipoprotein (LDL) and uric acid were evaluated a week before, three weeks into and a month after Ramadan.BMI showed significant difference in all subjects during and after Ramadan fasting, however the body weight and BMI parameters were insignificant in gender analysis. We also recorded no overall changes in total cholesterol, TG and LDL during Ramadan. However, significant increase in HDL and a slight increase in plasma glucose levels were noted during Ramadan. Further, there weresignificant increases in TG level during Ramadan and in both TG and total cholesterol after Ramadan in females. However, the atherogenic index decreased in males. BMI, total cholesterol, LDL, uric acid and atherogenic index were all decreased in overweight subjects.Females demonstrated increases in TG before Ramadan and in both TG and total cholesterol after Ramadan. Differences in the levels of physical activity, eating pattern and the fact that not all females completed the Ramadan fasting may be responsible for this observation

This study was carried out during a 4 months period from December 2012 to March 2013. A total of 140 fresh and frozen ground beef samples were purchased from local butchers and supermarkets in Alexandria. Each of the ground beef sample was analyzed for its microbiological quality (total plate count, total coliform count and E. coli count). Regarding the type of meat, and according to their APC, fresh meat proved to be unsatisfactory in a higher percentage than fresh meat. However according to the TCC parameter, frozen meat samples were a little higher than the fresh meat samples, but in E. coli parameter the frozen meat percentage much higher than fresh meat.

The aspiration of human being to advance life standards throughout the past have always brought diverse pursues with it. These pursuits have become reality by putting forward a new hint and taking risks when essential. Innovative and risk taking people have begun to be defined as entrepreneurs over time. In such context women entrepreneurship and innovation has become an emerging topic in today’s world. The present study evaluates the drivers and current status of financial literacy of the women entrepreneurs in floriculture industry. In addition, examine the socio economic and cultural barriers which hinder women participation in entrepreneurship and innovation. Ninety two female respondents were selected for this survey and administrated a pre tested questionnaire. Collected data were analyzed using Wilcoxon sign rank test. Study revealed the need to earn money and financial necessity as the major drivers to start a new venture. They were not aware about the high-risky unregulated saving systems, government tax policy, inflation rates and, stock market. Further the explored constraints of the study were unavailability of enough capital, market for finished goods, lack of knowledge on modern technology, inadequate infrastructure for transportation of raw material; inadequate training and access to information, weak business associations and, government taxes as the prevailing constraints. Therefore the authorities should take necessary actions to remove these obstacles, in order to improve the women entrepreneurship in floriculture.

Salmonellosis still remains as one of the major threat for poultry industry as well as public health in Bangladesh. Poultry is regarded as one of the most common reservoirs of Salmonella and contamination of poultry products can occur during any stage of poultry production. The current study was designed to identify Salmonella prevalence rate in broiler chickens and the antimicrobial susceptibility pattern of Salmonella spp. isolated from broiler chicken guts. A total of 320 bacterial colonies were isolated from broiler guts collected from 5 different markets of Sylhet city, Bangladesh, during January and February of the year 2017. The samples were subjected for isolation and identification of Salmonella spp.and through a series of morphological and biochemical observations, 14.37% of the isolates were identified as Salmonella. Antimicrobial sensitivity test was done against 8 commonly found antibiotics in chicken carcasses. Salmonella strains were found to be completely resistant against Ampicillin (100%). The frequency of antibiotic resistance ranked in the following order: Erythromycin (97.82%), Tetracycline (84.78%), Polymyxin B (73.91%), Co-trimoxazole (58.7%), Neomycin (13.04%) and Ciprofloxacin (6.52%). However, Salmonella isolates showed considerably greater sensitivity against Gentamycin (95.64%) and Ciprofloxacin (80.43%). Multidrug resistance was found to be present in all the isolates which is alarming for poultry business and consumer as well.

Vitamin D deficiency is common in Indian population which has a high prevalence of cardiovascular disease. We aimed to find the association of serum 25-hydroxyvitamin D(25-OH-D) level with Carotid artery Intima Media Thickness(CIMT)-a marker of subclinical atherosclerosis, in type-2 diabetics, a high risk group for cardiovascular disease. Type-2 Diabetes Mellitus patients attending to OPD of PGIMER & Dr. RML Hospital, New Delhi, were enrolled in the study. Winter serum 25-OH-D levels were measured by enzyme immunoassay using IDS 25-OH-D EIA kit. Vitamin D deficiency was defined as serum 25-OH-D level less than 50 nmol/L.CIMT was measured by B-mode ultrasonography, on Philips HD 11 machine with transducer L12-3 MHz. CIMT >0.8 mm was considered abnormal. Multivariate linear regression analysis was used to identify independent predictors of increased CIMT.100 patients were studied (55 men and 45 women)with mean age 52.9 ± 11.1 years and mean duration of diabetes 9.2 ± 6.2 years. The prevalence of vitamin D deficiency was 71% in study group. Increased CIMT was seen in 25% patients. Serum 25-OH-D level was associated inversely with CIMT on univariate regression analysis (r2=0.61, p-value<0.001). On multivariate regression analysis, low serum 25-OH-D level was found to be independent predictor of increased CIMT (p-value<0.001) even after adjustment for risk factors showing association with CIMT on univariate analysis (p value<0.005,relaxed upto p value<0.2) which included serum 25-OH-D level, sex, smoking, HbA1c and HDL cholesterol. This regression model accounted for 65%(r2=0.65) of total variance in CIMT. Serum 25-OH-D level has an independent inverse association with Carotid Intima Media Thickness-a marker of subclinical atherosclerosis

Four different types of algae were recorded for the first time in the Iraqi aquatic environment in the city of Baghdad within the Tigris River, which belongs to the three Division of the algae, represented by the tributary Coleochaete sp. Return to the Division Chlorophyta and the algae Stipitococcus crassistipatus and Chrysidiastrum catenatum Returning to the division of Chrysophyta algae and moss Gymnodinium sp. Return to the Division of algae Pyrrhophyta.

The purpose of this study was to examine effect of internet banking on financial performance of commercial banks in Kenya. Internet banking under technology acceptance model extended from theory of reasoned action entails the inclusion of technology or information system within the operations of a bank. Internet banking is about creating complementary distribution channels in form of information technology. The study used descriptive survey research design. Both quantitative and qualitative data were collected to meet the objective. The proposed study area was Kisumu City targeting all the 34 commercial banks. A total of 11 banks were picked through a simple random sampling strategy. In addition, 5 employees were picked from each commercial bank through a simple random sampling strategy, while 11 branch managers purposively sampled from the selected banks. Therefore, the total number of participants forming a representative sample was 66 comprising of 55 employees and 11 branch managers of which there was a response rate of 92.7 for employees and 100% for branch managers. A combination of primary and secondary sources of data was used to obtain data. The primary sources included self-administered questionnaires and interviews. Document analysis was used to collect secondary data. Quantitative data was analyzed using descriptive statistics(frequency and percentages). Statistical analysis was done with the aid of Statistical Package for Social Sciences version 22.0. All the results of the quantitative analysis were presented in tables, charts, and graphs while the results of qualitative analysis presented in form of themes. From the quantitative analysis, the study established a positive effect of internet banking on financial performance of commercial banks. The qualitative findings also established that there is a positive effect of internet banking on financial performance of commercial banks. Based on the findings, the study recommends that commercial banks enhance their internet banking.

Fluoride is a double edged weapon. It is needed for development of bones and teeth but intake in excess amount is very harmful for humans, animals and plants. Udaipur region is endemic to fluoride and a large number of animals are afflicted with fluorosis. Therefore, a survey was done to assess dental fluorosis in domesticated animals in and around Umarda village of Udaipur, Rajasthan. Cattle (Bos taurus), buffaloes (Bubalus bubalis) and goats (Capra hircus) were selected for the present study. The study revealed that domestic animals had varied degree of dental lesions. Patchy discoloured enamel, receding gums, erosion of teeth with exposed cementum and defective mastication were prominent in animals. Older age animals showed more severe symptoms like total abrasion and loss of teeth, due to long time exposure to fluoride. Severe dental fluorosis was expressed by 44% cattle, 43% buffaloes and 26.9% goats out of 2320 animals.

During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significantly related to the adoption of ZBB in the state. We, therefore, recommend for the adoption of ZBB in the state So as to embark upon administrative reforms to incorporate policies and prioritize their public spending projects based on the fundamental principles of zero-based budgeting system in order to accomplish it perceived benefits.

Drynaria quercifolia (Linn.) J. Smith has been used in many herbal folklore medicines in Ganjam - Gajapati districts of Odisha state, India. Study pertains to its toxicity profile was undertaken to establish its use as a safe drug for different ailments. Swiss albino mice and wistar albino rats were used for acute and sub-acute toxicity studies respectively. In acute toxicity model, the mice received a limit dose (2000mg/kg) of methanolic extract and kept under observation for 7 days. In sub acute toxicity studies, rats were treated with daily doses (1 g/kg body weight) of methanolic extract for 28 days. In acute toxicity study, samples did not show any mortality at the dose of 2000mg/kg body weight. Further, there were not any significant marked changes observed in hematological parameters too during sub acute toxicity tests. Methanolic extract (ME) of rhizomes of Drynaria quercifolia was found to be safe as a drug. It was without any toxicity at 2000mg/kg body weight and 1g/kg body weight during acute and sub acute toxicity evaluations respectively.

This paper deliberates the scenario of managing governments in general and narrows to Tanzania government, specifically the administration of the fourth regime of president of the United Republic of Tanzania, His excellence, Jakaya Mrisho Kikwete. The paper traces the execution of the four regimes of presidency from 1961 to 2015 and makes some examinations on the events and decisions made during these regimes through an eye of a specialist. The study is a review in nature and assimilates qualitative techniques in discussing and analyzing information. Documentation, observation and experiential are the major information collection strategies employed in the study. The paper concludes by setting four propositions: First, that although it is evident that most fabulous practices are manifested during the Kikwete regime yet most of them did not originate from his regime. Secondly, that the revealed evil practices give a signal that the regime of Kikwete was transparent. Third, that the decisions that were made by his regime of accepting resignation of eminent ministers, signals prudence and reliability of the government. Fourth, that the decisions that were taken to revisit the mining contracts out of the main documents suggest courage, brilliance and objectivity of the President in dealing with national matters. Further, that the discussion reveals that observing the four regimes on comparative analysis, the fourth regime, has managed to best intervene on the fundamental problems of the community namely ignorance, disease and poverty. The challenge however, remain to be on improvement in competence based recruitment, promotion and appointment in political and semi-political positions. As noted by gurus of management and governance- the major problem facing the developing countries is not on governance systems but lack of competence based recruitment, appointments and promotion.

Antiretroviral therapy (ART) causes disturbances in the normal function of the endocrine system and has been associated with thyroid dysfunction in HIV patients on treatment. More data on thyroid dysfunction are needed in Zimbabwe to persuade the country program to institute routine monitoring if needed. We sought to establish if ART exposure is associated with thyroid dysfunction in HIV patients. A cross-sectional study with two comparative groups was conducted between 1 October and 31 December 2016. The participants included HIV-infected persons aged 18+ years who attended Opportunistic Infections (OI) clinics in urban areas around Bulawayo, Zimbabwe. Patient samples were tested at the Parirenyatwa Serology Laboratory in Harare, Zimbabwe. The two comparative groups were defined as cases and controls. Cases were HIV positive patients with thyroid dysfunction whilst controls were HIV positive patients without thyroid dysfunction. Participants included 100 females and 93 males who were on ART. The mean age was 34.6 (10.2) years and median age was 33.0 (43.5-68.3) years. The prevalence of thyroid dysfunction was 45.6% and all cases had hypothyroidism. Sex was not associated with thyroid dysfunction, but thyroid dysfunction was more significant in older patients (P=0.031). This study confirms that ART is associated with thyroid dysfunction in older HIV patients on ART. These results are worrying and may suggest a need for the country HIV program to establish strategies to mitigate this. It is cause for concern because the presence of an untreated thyroid dysfunction in HIV patients will worsen their prognosis.

Cancer is a major public health problem and a cause of morbidity and mortality in many parts of the world. On the other hand radiotherapy is one of the cancer treatment methods available but it has many side effects. Hypoalbuminaemia and hypoproteinaemia are common effects of radiotherapy and are often used to assess nutritional status of patients but there are few published reports on albumin and total protein levels in cancer patients on radiotherapy in Zimbabwe. Hence this study was carried out to determine the levels of serum albumin and total protein and compare levels in radiotherapy-exposed patients at Parirenyatwa Radiotherapy Clinic by type of cancer. A total of 63 cancer patients took part in this cross-sectional study, 30 had breast cancer while 18 had cervical cancer and 15 had prostate cancer. Samples were analysed using the Beckman Coulter AU680 Chemistry Analyser based on Bromocresol Green (BCG) method for albumin and the Biuret method for total protein, respectively. One way ANOVA was used for comparison of normally distributed data while the Kruskal-Wallis test was used for skewed data. Out of all cancer patients who took part in this study, 18 (28.6%) were hypoalbuminaemic and 3 (4.7%) had hypoproteinaemia. There was no significant difference between albumin and total protein of patients with different types of cancer. Prevalence of patients with hypoalbuminaemia (28.6%) and hypoproteinaemia (4.7%) was comparable to studies from other countries. High prevelance of hypoalbuminaemia is worrying in this context as it worsens prognosis of cancer patients

Comprehensive chemical analysis was carried out for products of sugarcane in an attempt to find the effect of burning and the time taken from cut to mill on cane deterioration and dextran levels in sugars and by-products (molasses) from HalfaAlgadidah Sugar Factory for three varieties cane (V1, V2 and V3); corresponding to Co-6806, Co-527 and Co-986 at six periods (T1, T2, T3, T4 , T5 , T6)corresponding to (3 , 6 , 12 , 24 , 36 and 48) hours, respectively, during 2007/2008 and 2008/2009 seasons. Randomized complete plot design with three replications was used in this study. After harvest, the dextran levels were the same in the three varieties for the same duration, but they were significantly different at P ≤ 0.05 between burnt and green cane at different times. The average levels of dextran in sugars, juices and molasses were increased with the time taken from cut to mill. The dextran levels in sugar and molasses were ranged (296 – 1860, 412 – 2247) ppm for the duration of 3 to 48 hours after harvesting, respectively. The deterioration products, such as dextran, formed quickly and increased rapidly with the time taken from cut to mill, for burnt cane more than green cane.