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the Mediating Role of E-Tax Innovation in Tax Administration.
No full textThis study examines the effect of tax reforms on revenue collection performance in Uganda, with a focus on the mediating role of e-tax innovation in tax administration. The research employs a quantitative approach, utilizing a cross-sectional survey design to collect data from 350 active taxpayers across various industries in the Greater Mbarara region. The study investigates the impact of tax reforms, including VAT reforms, presumptive tax regimes, and technological innovations in tax administration, on revenue collection performance. Structural Equation Modeling (SEM) was used to analyze the relationships between tax reforms and revenue collection performance. The findings reveal a positive and statistically significant relationship between tax reforms and revenue collection performance (β = 0.303, Z-value = 4.801, p < 0.001). The study also highlights the importance of e-tax innovation as a mediating factor in this relationship. The research contributes to the understanding of tax reform effectiveness in developing countries, emphasizing the role of fairness perceptions, tax education, and technological advancements in improving tax compliance and revenue collection. The findings suggest that a comprehensive approach integrating these factors is crucial for enhancing Uganda's tax system efficiency and effectiveness. This study provides valuable insights for policymakers and tax administrators in Uganda and similar developing countries, offering recommendations for improving tax reform strategies and implementation to boost revenue collection performance
Transformando la educación superior en el África subsahariana: Superando los desafíos del siglo XXI con soluciones prácticas
No full textThe aim of the study was to document the 21st-century challenges faced by Higher Education practitioners and to propose practical solutions. Section 62(3) of the Act (UOTIA) prohibits public universities from spending funds not approved by Parliament. This provision hampers universities’ progress in diversifying revenue streams and proactively raising funds, which ultimately impacts higher education. Furthermore, Section 59(5) of the Act (UOTIA) does not give universities the right to invest their funds without the approval of the line ministries. This requirement hinders researchers and other external funders, who may not be fully aware of the role of line ministries in approving the use of donor, grant, or research funds. Other challenges included: weak leadership and governance, financial constraints, curriculum relevance, and the digital divide. However, practical remedies such as leadership development programmes, modernizing curricula, investing in digital infrastructure, and promoting equity and inclusivity can help address these issues. This study supports the World Education 2030 Agenda, which advocates for inclusive and equitable education. The EU Education Agenda prioritizes lifelong learning, digital transformation, and research collaboration to address global challenges and promotes SDG 4 (Access to Quality Education) as well as promoting innovation, gender equality, and a sustainable economy. Therefore, governments and higher education institutions should invest in leadership development programmes aimed at strengthening governance structures
Barriers to Compliance with Library Standards in Ugandan Universities
No full textUniversity libraries are essential in supporting teaching, learning, and research; however, several universities failed to achieve the minimum requirements as envisaged by the National Council for Higher Education (NCHE) and international bodies like IFLA because they face many systemic and institutional problems. Therefore, the study investigated the barriers affecting compliance with library standards by Ugandan universities, as discussed in this study, with a view to enlightenment on institutional, technological, and regulatory hindrances to effective library service delivery. Data collection was carried out through a mixed-methods research design under a pragmatic paradigm in 12 universities through questionnaires (n = 433), interviews, participant observations, and document reviews. Findings revealed that limited funding, outdated and inadequate information resources, poor ICT infrastructure, unstable power supply, inadequate reading space, understaffing, and low staff capacity greatly impacted the compliance levels. High enrolment of students vis-a-vis the gradual expansion of library services, poor enforcement of policy, and negative attitudes towards the library from stakeholders further aggravate the non-compliance issue. The study, therefore, concludes that most of the universities did not attain the minimum levels of NCHE standards owing to systemic and operational problems. Hence, it is recommended that regulatory oversight be strengthened, institutional investment increased, staff trained continuosly, content developed within the country, and engagement of users promoted toward filling in these gaps. These findings therefore provide a basis for further advocacy on policy formulation and institutional reforms toward improving library services in Uganda's higher education institutions
Sustainable futures: Aligning climate actions and socio-economic justice through the just energy transition
No full textThe transition towards a just and equitable energy system is a crucial pathway to reconciling climate action with socio-economic justice, as outlined by the Sustainable Development Goals (SDGs) and the Paris Climate Agreement. This systematic review examines the evolving scope of the Just Energy Transition, which has expanded from labor concerns to broader socio-economic and environmental dimensions. It presents a compelling case for safeguarding marginalized and vulnerable communities as economies shift to low-carbon models. The review investigates the synergies and trade-offs between SDG implementation and climate action, emphasizing the need to balance economic growth, energy access, food security, and infrastructure development with climate change adaptation and mitigation efforts. Achieving a just energy transition requires prioritizing renewable energy investments, sustainable infrastructure, and policies that promote equity. Decentralized energy systems have effectively reduced energy poverty and alleviated regional disparities. However, the review also identifies potential trade-offs, such as economic disruption and increased inequality, if the transition is not managed inclusively. These challenges require an integrated policy framework that promotes cross-sectoral collaboration, drives clean energy innovation, accelerates the mobilization of private capital, and implements targeted subsidies. Such a comprehensive approach is indispensable for securing sustainable futures that meet climate action and socio-economic justice mandates. Comprehensive stakeholder engagement and capacity- building initiatives are critical to executing a just transition that aligns economic policy with environmental stewardship
Instructional materials and pupils’ reading skills in primary schools in Serere town council, eastern Uganda.
No full textThis article focuses on the use of Institutional Materials (I.M.S) as a strategy for developing the reading skills in pupils in primary schools. Serere Town Council, Serere District in Eastern Uganda was taken as a case study. As a third world country, Uganda is faced with challenges in the area of education which have had a direct impact on the literacy level of learners. Being a country of diverse cultures, learners are taught in a language (English) which is not their mother tongue. The socio-economic challenges, particularly of having little or no parental support, as well as the challenges of educators who are not proficient in English as a medium of instruction, and large class sizes contribute to the low literacy levels. The study main objective was to establish whether the availability and use of I.M.S could improve reading skills among primary school pupils. The study revealed that I.M.S when properly utilized in the teaching of reading skills makes it easier for the leaner to excel in academic performance at all levels of education. I.M.S therefore, are of great importance for the teaching and learning of reading in primary schools especially at lower levels of education. The researchers therefore recommend that Primary school teachers should embrace the use of I.M.S, to develop the reading skills of pupils in primary schools
Green gram yield prediction using linear regression
No full textPredicting crop yields before harvest is key in enabling farmers make critical decisions as far as postharvest management is concerned. Besides, yield prediction plays a critical role in agriculture enterprise selection hence promoting food and nutrition security in a community. It is worth noting that various factors including ecological zones characteristics and farm management practices can vary significantly from season to season and farm to farmer, hence affecting crop yields. Given the importance of crop yield prediction in agriculture enterprise development and investments, a number of approaches have been adopted by farmers and breeders alike. These approaches range from controlled ideal condition analysis by breeders to the use of advanced plant physiological feature analysis using satellite image processing techniques. While a number of popular crops like rice and maize have a number of models proposed, limited yield prediction studies have been done on neglected crops like green gram. Therefore, this paper discusses the proposed green gram crop yield prediction model based on a stepwise linear regression technique using ecological zone characteristics, farm management practices and historic crop yield as the key variables. The study used a dataset of 107 records (gardens) and 9 features obtained from National Semi-Arid Research Institute (NaSARRI), Serere, Uganda. The predictor variables used were; soil type, soil PH, soil fertility, rainfall distribution, weeding practice, pest and disease management, fertilizer application, plant spacing, and cropping system. The model was evaluated for precision and evaluation result revealed that, with a mean absolute percentage error (MAPE) of 16.8%, the proposed model had a precision of 96.4% was deemed accurate in predicting green gram yield
A systematic review of Aspilia africana (Pers.) C.D. adams traditional medicinal uses, phytoconstituents, bioactivities, and toxicities
No full textAspilia africana (Pers.) C. D. Adams, popularly referred to as wild sunflower, has been used for generations across several African communities to treat various diseases, including malaria, wounds, osteoporosis, diabetes mellitus, gastric ulcers, measles, tuberculosis, stomach ache, rheumatic pains, and gonorrhea. This study aimed to sys-tematically and critically compile data on the traditional medicinal uses, phytochemistry, bioactivities, botanical descriptions, and toxicities of A. africana. Relevant research findings were retrieved and organized from various databases, including PubMed and ScienceDirect, in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. To date, 149 phytochemicals have been identified from various
A. africana parts and they primarily belong to the classes of terpenoids, lipids, hydrocarbons, phenolics, and esters. The extracts and bioactive phytochemicals of A. africana have revealed several pharmacological prop-erties, including antimalarial, anticancer, wound healing, anti-inflammatory, antidiabetic, and antimicrobial activities. However, the major components responsible for these bioactivities and their mechanisms of action in some diseases have not yet been clearly identified. Additionally, toxicity and clinical trial data for A. africana are limited with most toxicological assessments being acute in nature. Therefore, further research on the mechanisms of action of the pure bioactive phytochemicals and toxicity of A. africana are necessary to better understand its efficacy and safety. Taken together, this study provides comprehensive information on the traditional medicinal uses, phytochemistry, bioactivities, and toxicity of A. africana, and a reference for future studies, relevant to the development of therapeutic products.Development of Sustainable Application for Standard Herbal Resources (KSN1823320
Development of Innovative Technologies for the Future Value of Herbal Medicine Resources (KSN2511030)
Korea Institute of Oriental Medicine, through the Ministry of Science and ICT, Republic of Korea
Experiences and Challenges of the Integrated Development Model on Job Creation in Rwanda’s Gasabo District.
No full textThis study proposes to explore the experiences and challenges of the integrated development program model on job creation in Rwanda’s Gasabo District. The study aims to understand how this model contributes to job opportunities, economic empowerment, and community development within the district. In terms of methodology, the study adopted a mixed methods approach. The study combined qualitative and quantitative research techniques. Surveys quantified the extent of job creation, while interviews explored the perceived social and economic impacts on the local population, including challenges encountered in implementing this model. The results revealed that implementing the integrated development
model (IDM) in the Gasabo District reveals significant positive outcomes, particularly in healthcare, infrastructure, and financing initiatives for women and youth. High approval ratings were noted for health centre establishment (M = 4.90, SD = 0.43) and infrastructure improvements (M = 4.70, SD = 0.71), underscoring their critical roles in economic development. Job creation showed promise, with small-scale business initiation with a mean score of 4.66 although challenges in income diversification persisted (Mean = 3.84, St. dev = 1.26). A strong correlation (R = 0.807) was found between various predictors and job creation, with skills development emerging as a significant predictor (B = 0.149, p < .001). The study concluded that the integrated development program model promoting job creation in Gasabo District where the R Square value of 0.651 indicates that approximately
65.1% of the variance in job creation can be attributed to the implementation of the Integrated Development Model (IDM) in the Gasabo District. Limitations: the limitations of the study include potential biases in self-reported data and the geographical limitation to Gasabo District, which may not fully capture the national context.
Contribution: The findings of this study contribute to the understanding of integrated development program models in job creation and provide policy
recommendations for enhancing these interventions. By highlighting the role of community-based interventions, this research can provide a scalable model for other districts in Rwanda and beyond. Importantly this research increased insights into how integrated development program models can address unemployment and promote sustainable economic growth
Analysis on Yields of Optimal Spaced and Broadcasted Grain Amaranth in Kabale Municipality.
No full textThe study was about to analyze yields of optimally spaced and broadcasted grain amaranth in Kabale municipality. The study had the following objectives; to assess the impact of different spacing arrangements on amaranth yield, and to compare the yield of amaranth produced between the spaced one and broadcasted grain amaranth. The study adopted a field experimental design. The experiment was carried out on the Kabale University farm.T he results of this study demonstrate that out of a total of 20 observations, the majority of roots, 75%, fall within the 1-4 length range, constituting 15 instances. Additionally, 25% of the roots in this method fall within the 5-8 length range, totaling 5 instances. In conclusion, the comparison between spaced plots and broadcasted plots across plant height, root length, and total weight distribution highlights the significant influence of planting methods on various parameters related to plant growth and productivity. Spaced plots exhibit greater variability in plant height, root length, and total weight distribution compared to broadcasted plots, indicating the potential benefits of adopting spacing methods in agricultural practices. The study recommended that; Assessing planting density is crucial in determining the optimal spacing between plants to maximize yield potential. Adjusting planting density based on crop requirements, environmental conditions, and available resources can help optimize plant growth and resource utilization, Paying close attention to root development is essential for ensuring optimal nutrient uptake and overall plant health. Regular monitoring of root length and exploration can provide insights into soil health and nutrient availability, allowing growers to adjust management practices accordingly
Prevalence And Factors Associated With Stunting And Wasting Among Children Aged 6-59 Months In Rubanda District
No full textBackground: Undernutrition continues to be an underlying cause of under-five morbidity and mortality in sub-Saharan Africa. Rubanda District accounted for most cases of Severe Acute Malnutrition (SAM) seen at Kabale Regional Referral Hospital (KRRH). We aimed to determine the prevalence and factors associated with stunting and wasting among children 6 - 59 months in the district.
Methods: Using a cross-sectional study design and multistage cluster sampling, we selected 750 caregiver-child pairs on whom anthropometry was done and Z-scores determined. We subjected the caregivers to an interviewer administered questionnaire. Data analysis was done in STATA (version 17). Modified Poisson regression was used for bivariable and multivariable analysis for factors associated with stunting and logistic regression was used for wasting.
Results: The prevalence of stunting was 52.27% (95% CI 48.62 - 55.89) while that of wasting was 5.47% (95% CI 3.95 - 7.34). Factors independently associated with stunting were: Age 24 - 35 months (AOR=1.27, 95% CI: 1.08 - 1.49, p = 0.004), male sex (AOR=1.15, 95% CI: 1.01 - 1.31, p = 0.032), being delivered from a private health facility (AOR=0.74, 95% CI: 0.58 - 0.94, p = 0.015), and high wealth index (AOR=0.84, 95% CI: 0.72 - 0.99, p = 0.038). Factors independently associated with wasting were: Age 36 - 59 months (AOR=0.26, 95% CI: 0.09 - 0.69, p = 0.007), long distance (> 5Km) to the health facility (AOR=4.16, 95% CI: 1.97 - 8.78, p = 0.001), and recent fever (AOR=2.96, 95% CI: 1.42 - 6.11, p = 0.004).
Conclusion: We documented a very high prevalence of stunting and a medium prevalence of wasting in Rubanda District, Southwestern Uganda. Age 24 - 35 months and being male were predictors of stunting, while being delivered in a private health facility and high wealth index household were protective factors. Long distance to the health facility and recent fever were predictors of wasting, while the age group 36 - 59 months was protective