scholarly journals Tax Write-Off and Remission on Revenue Mobilization in Wiawso Municipal Assembly of Ghana

Author(s):  
Joseph Kofi Nkuah ◽  
Christopher Bright Daboug ◽  
Ampong Isaac

The maiden budget of the Akufo-Addo administration, presented by the Finance Minister on Thursday, March 2, 2021, saw the downward revision of certain taxes while others were completely abolished. According to Public Finance General Directorate, the purpose of taxation as enshrined in the French laws is “for the maintenance of public force and administrative expenses”. The need therefore to increase internally generated funds have been at the center stage of most developing countries, as Donor Partners insist on ensuring efficiency in tax administration before loans can be granted. Against the backdrop of tax cuts announced in the 2021 budget, this study seeks to evaluate the effect of tax cuts on revenue mobilization in the Wiawso Municipal Assembly of Ghana. The study employed the purposive sampling technique, making use of a population of 50. The result of the study showed that there is a strong negative relationship between tax cuts and revenue mobilization. Hence tax cuts can be assumed to reduce revenue mobilization. It also came to light that non-compliance was the main challenge facing the revenue collectors in the Wiawso Municipality. In the light of the above, the following recommendations were made. Government should support GRA by providing the necessary resources needed by the staff to carry out their daily activities effectively. For instance, the introduction of the taxpayer identification system. Technical training should also be organized regularly for GRA staff in other to help them acquire the necessary technical skills needed to carry out their activities effectively.

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
Nathalia Iblora Warella ◽  
Desi Desi ◽  
John Radius Lahade

AbstractThe Relationship between Support System with the DAS (Depression, Anxiety and Stress) in Women Married at Early Age in Sirimau District, Ambon CityBackground Marriage at an early age is a marriage between a man and a woman who has not reached the age of 19. Teens who marry at an early age can experience an impact on their personal life, one of which is the psychological impact such as they experience depression, anxiety, stress. Psychological maturity is one of the reasons they can experience psychological impacts, for that they need a support system or social support. Destination of the study was to describe the relationship between support systems and depression, anxiety, stress in women who marry at an early age. Method used is quantitative research. Method used stratified random sampling technique in women who married at an early age in Sirimau sub-district, Ambon city and obtained 33 respondents. Data analysis used STATA 13 and Pearson Product Moment correlation test with a significance level of 0.05. Result show that there is a strong negative relationship in the support system for each variable of Depression, Anxiety and Stress. Conclusion the support system has a strong negative relationship with depression, anxiety and stress in women who marry at an early age in Sirimau district, Ambon city. That is, the better the support system that is built / provided, the lower the watershed level will be.Keywords: Anxiety, Depression, and Stress, Marriage at an Early Age, Support System.


2021 ◽  
pp. 0013189X2110608
Author(s):  
Dan Goldhaber ◽  
Roddy Theobald

We use 35 years of data on public school teachers in Washington to calculate several different measures of teacher attrition and mobility. We explore how these rates vary over time and their relationship with the state unemployment rate. Annual rates of teacher attrition from the workforce have been between 5% and 8% for each of the past 35 years, and there is a strong negative relationship between unemployment rates and these rates of attrition. This history suggests that teacher attrition is likely to increase as the economy recovers after the pandemic, but this increase is likely to be modest.


2018 ◽  
Vol 203 ◽  
pp. 01003
Author(s):  
Raidan Maqtan ◽  
Badronnisa Yusuf ◽  
Saiful Bahri Hamzah

many of the post tsunami field surveys which conducted by researchers revealed that, the failure due to scour at the landward toe of the seawall due to overtopping of tsunami wave forms one of the important types of coastal defence structures failure and constitutes one of the biggest threats to their structural performance. This study was intended to investigates the scour profile induced by tsunami bores at the landward toe of the vertical seawall and to discuss the effects of the parameters; tide level, incident bore Froude number Fb, incident bore height Hb, overtopping flow Froude number Fo, and overtopping flow depth Ho on the maximum scour depth induced at the landward toe of the seawall. A set of laboratory experiments were conducted at National Hydraulic Research Institute of Malaysia (NAHRIM) with the tichnique of dam break to generate the bore like tsunami. The experiments showed that the initial water level upstream of the seawall has a significant effect on the scour profile and there is a strong negative relationship exists with Froude number of the incident bore and a strong positive relationship exists with Froude number of the overtopping flow depth above the crest of the seawall.


2017 ◽  
Vol 284 (1861) ◽  
pp. 20171083 ◽  
Author(s):  
David J. White ◽  
Hayden B. Davies ◽  
Samuel Agyapong ◽  
Nora Seegmiller

Brood parasites face considerable cognitive challenges in locating and selecting host nests for their young. Here, we test whether female brown-headed cowbirds, Molothrus ater , could use information acquired from observing the nest prospecting patterns of conspecifics to influence their own patterns of nest selection. In laboratory-based experiments, we created a disparity in the amount of personal information females had about the quality of nests. Females with less personal information about the quality of two nests spent more time investigating the nest that more knowledgeable females investigated. Furthermore, there was a strong negative relationship between individual's ability to track nest quality using personal information and their tendency to copy others. These two contrasting strategies for selecting nests are equally effective, but lead to different patterns of parasitism.


2018 ◽  
Vol 78 (4) ◽  
pp. 1210-1247 ◽  
Author(s):  
Roy E. Bailey ◽  
Timothy J. Hatton ◽  
Kris Inwood

In nineteenth century Britain atmospheric pollution from coal-fired industrialization was on the order of 50 times higher than today. We examine the effects of these emissions on child development by analysing the heights on enlistment during WWI of men born in England and Wales in the 1890s. We find a strong negative relationship between adult heights and the coal intensity of the districts in which these men were observed as children in the 1901 census. The subsequent decline in atmospheric pollution likely contributed to the long-term improvement in health and increase in height.


2019 ◽  
Vol 1 (3) ◽  
pp. 314-323
Author(s):  
Leni DarmaWanti ◽  
Margaretta Erna Setianingrum

This study aims to determine the relationship between self-efficacy with anxiety facing matches in athletes at the Apac Inti soccer school. Anxiety will arise when faced with something new such as facing a match. Athletes who master physical, technical, and good tactics, but if an athlete's mind is disturbed by excessive negative things, it can interfere with concentration and not optimal in the competition, causing athletes to feel anxious. The population in this study were 40 male students of Apac Inti aged 15-18 years. This research uses a quantitative correlational method with saturated sampling technique. Based on the research results obtained correlation coefficient (r) = -0.547; p <0.05 and it can be concluded that there is a significant negative relationship between self-efficacy with anxiety facing the match in athletes at Apac Inti soccer school.


2019 ◽  
Vol 2 (1) ◽  
pp. 14-33
Author(s):  
Godwin Emmanuel Oyedokun ◽  
Amos Olafusi TOMOMEWO ◽  
Sunday Ajao OWOLABI

Profitability in manufacturing companies in Nigeria depends on the ability of the companies to grow their earnings and tame their cost profile through cost control techniques. Many manufacturing companies seem not to understand these costs and the impact they have on profitability. This study examined the effect of cost control on the profitability of selected manufacturing companies in Nigeria. The population of the study was the 78 manufacturing companies listed on the Nigeria Stock Exchange as at 31st December 2017. A sample frame of 23 companies listed on the consumer goods sector was selected out of which five companies were considered for a period of 10 years (2005 – 2017). The study adopted a judgmental sampling technique. Data were obtained from the audited financial statement, and the accounts have already validated by regulatory authorities. The study took descriptive and inferential (regression) statistics. It was found that there is a significant negative relationship between the cost of raw materials (CoRM) and profit before tax of manufacturing companies in Nigeria. The study concluded that cost control has a significant positive effect on the profitability of manufacturing companies in Nigeria for the period under review. Therefore, it is recommended adequate management and alternative sourcing of raw materials.


2011 ◽  
Vol 9 (1) ◽  
pp. 1-6
Author(s):  
OKKIE MHARGA SENTANA ◽  
SRI HARYATI ◽  
YUL MARIYAH

Sentana OM, Haryati S, Mariyah Y. 2011. Effects of anthelminthic of ethanol extract of basil (Ocimum americanum) leaf against Ascaris suum death in vitro. Biofarmasi 9: 1-6. This research aimed to examine the relationship between the ethanol extract of basil leaf against Ascaris suum mortality rate in vitro. This study was a laboratory experiment with a research design of the post-test with controlled group design. The samples were Ascaris suum Goeze that still actively moved and obtained from pig intestines. The sampling technique used was a purposive sampling by equating the type and the length of worms, and it did not distinguished for the sex of worms. The subjects were divided into five groups, each group consisted of 5 worms and repeated in 6 times. The control group contained 25 mL of physiological saline solution and 25 mL pyrantel pamoate 5 mg/mL. Three other groups contained basil leaves extracts consisted of various concentrations, i.e. 30%, 40% and 50%. The number of dead worms was counted every 2 hours until all the worms in the group died. The data were analyzed by using a linear regression analysis and a probit analysis. Simple linear regression statistical test showed a significance correlation at 0.000 with 0.837 correlation coefficient was negative, R square 0.701, in which the significant correlation <0.05 or the value of 37.565 with a significance of means, there was a negative relationship between the length of time of death of worms with large concentrations of basil extract. Analysis using a probit analysis obtained LC50 at a concentration of 40% and LT50 at a concentration of 40% was 2 hours. The ethanol extract of basil leaf could affect the death of A. suum in vitro with LC50 at a concentration of 40% and LT50 at a concentration of 40% was 2 hours.


2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Latifatul Muna ◽  
Umdatus Soleha

Tuberculosis is the number three cause of death in Indonesia (results SKRT, 1995), one of the cause of death was a failure of TB treatment programs that are affected by treatment non compliance. Implementation of the treatment program should involve the patient's family and raise awareness to understand the importance of treatment. This study aimed to analyze the relationship between motivation,  family social support with treatment compliance in patients with pulmonary tuberculosis in Pulmonary BP4 Poly (Hall Eradication and Prevention of Pulmonary Disease) Pamekasan. This study was an observational analytic study with cross sectional approach. Amount of samples of 16 outpatients selected by simple random sampling technique from the patient population undergoing treatment at Poly BP4 Pamekasan. Independent variables examined included family motivation and social support, while the dependent variable was treatment compliance. Data was collected through questionnaires spread sheets, data were analyzed using multiple logistic regression analysis. The results showed there was a negative relationship motivation with treatment compliance (OR = 0.67, p = 0.667) and there is  a relationship of family social support with treatment compliance (OR = 20.0, p = 0.027). Multivariate test results were there is a relationship with sufficient strength among motivation (OR = 0.48, p = 0.589), family social support (OR = 21.99, p = 0.028) with treatment compliance.Conclusion of this study is a family of high social support  will lead to higher compliance too. For tuberculosis treatment program required an awareness of the patient and family support


2013 ◽  
Vol 2013 ◽  
pp. 1-8 ◽  
Author(s):  
Dadson Awunyo-Vitor ◽  
Shaibu Ishak ◽  
Godfred Seidu Jasaw

Solid waste management within Kumasi Metropolitan Assembly area continues to be a major challenge for the municipal assembly and one of the key issues is its financial constraints. This study was undertaken to examine households' willingness to pay for improved solid waste management services. A multistage sampling technique was employed to select six hundred respondents for the study. Logistic regression model was used to establish the determinants of willingness to pay for solid waste management whilst the Tobit model was used to evaluate the factors influencing the amount of money the households are willing to pay for improved solid waste management. The logistic model shows that income, age, number of children, quantity of waste generated, and education have significant effects on the willingness to pay, while the amount of money the households are willing to pay was influenced by their income, quantity of waste generated, education, house ownership, and number of children. Thus, the assembly can increase waste collection fees between GHC 3 and GHC 5.00. This would lead to improvement in the waste management within the metropolis. However, the additional charge should take into consideration location and income levels.


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