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    Internal control systems and the revenue collection performance among Local Government Authorities (LGA) in Tanzania

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    Journal articleThis study examines the influence of internal control systems on revenue collection performance in selected Local Government Authorities (LGAs) in Tanzania. Weak internal controls contribute to inefficiencies, fraud, and inconsistent financial reporting, posing challenges to revenue collection. The study evaluates the influence of internal control mechanisms in three LGAs, Mbeya, Mwanza, and Manyara, categorised as high, medium, and low performers by the Controller and Auditor General (CAG). A cross-sectional survey design was employed, collecting data from 400 revenue officers across the three LGAs. The study applied Two-Stage Least Squares (2SLS) regression, using external audit frequency as an instrument to address endogeneity concerns. Structured questionnaires facilitated standardised data collection. Findings reveal that solid internal controls significantly improve revenue collection. Accurate financial records (β = 0.045, p < 0.01), timely reporting (β = 0.226, p < 0.01), and effective monitoring (β = 0.152, p < 0.01) enhance revenue efficiency. However, fraud incidents negatively impact revenue growth (β = -0.042, p < 0.1). Internal audits strongly influence revenue increments (β = 0.241, p < 0.01), highlighting their crucial role. To enhance revenue performance, LGAs should strengthen internal audits, improve the accuracy of financial records, implement fraud prevention measures, and optimise reporting timelines. Policymakers should establish standardised internal control frameworks, invest in technology, and engage Public-Private Partnerships (PPPs), local communities, civil society organisations, and NGOs to enhance external oversight, promote citizen participation, and reinforce trust. Additionally, conducting regular policy reviews will improve accountability and efficiency in revenue collection processes

    Internal control systems and the revenue collection performance among Local Government Authorities (LGA) in Tanzania

    No full text
    Journal articleThis study examines the influence of internal control systems on revenue collection performance in selected Local Government Authorities (LGAs) in Tanzania. Weak internal controls contribute to inefficiencies, fraud, and inconsistent financial reporting, posing challenges to revenue collection. The study evaluates the influence of internal control mechanisms in three LGAs, Mbeya, Mwanza, and Manyara, categorised as high, medium, and low performers by the Controller and Auditor General (CAG). A cross-sectional survey design was employed, collecting data from 400 revenue officers across the three LGAs. The study applied Two-Stage Least Squares (2SLS) regression, using external audit frequency as an instrument to address endogeneity concerns. Structured questionnaires facilitated standardised data collection. Findings reveal that solid internal controls significantly improve revenue collection. Accurate financial records (β = 0.045, p < 0.01), timely reporting (β = 0.226, p < 0.01), and effective monitoring (β = 0.152, p < 0.01) enhance revenue efficiency. However, fraud incidents negatively impact revenue growth (β = -0.042, p < 0.1). Internal audits strongly influence revenue increments (β = 0.241, p < 0.01), highlighting their crucial role. To enhance revenue performance, LGAs should strengthen internal audits, improve the accuracy of financial records, implement fraud prevention measures, and optimise reporting timelines. Policymakers should establish standardised internal control frameworks, invest in technology, and engage Public-Private Partnerships (PPPs), local communities, civil society organisations, and NGOs to enhance external oversight, promote citizen participation, and reinforce trust. Additionally, conducting regular policy reviews will improve accountability and efficiency in revenue collection processes

    Effect of processing methods on the micronutrient profile, colour, and anti- nutritive components of justicia heterocarpa (mwidu)

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    Journal ArticleJusticia heterocarpa (mwidu) is a popular indigenous leafy vegetable picked wild in rural regions of Morogoro, Tanzania, during the wet seasons. This research examined the impact of processing on micronutrients, total phenols, and anti-nutrient content. The fresh leaves (FL) underwent direct shade drying (UBLDDR), blanched shade drying (BLDR), blanched oven drying (BLDO), fermentation (FFL), and gas and microwave cooking (FLCO5, FLCO10, and FLMCO2). Vitamins, chlorophyll, minerals, phenolic compounds, and anti-nutrients were analyzed. All laboratory experiments adhered to procedures and guidelines. The pH dropped more significantly to <3.5 in a 3% salt-3% sugar brine solution with 1.328 ± 0.006 mg/100 g of lactic acid compared to its counterpart. Blanched leaves dried in 5 days, but unblanched leaves took 15 days. Fermented samples demonstrated a notable reduction in total chlorophyll concentration (0.0964 ± 0.075 mg/g) compared to other processing techniques. The nutritional and anti-nutritional composition of Justicia heterocarpa showed significant change (P < 0.05) depending on processing methods. The results indicated a significant loss of vitamin C in the fermented and ten-minute cooked samples, at 74.57% and 61.64%, respectively.Cooked FLMCO2 (107.4%, 11.29 ± 0.03 mg/100g) and FLCO5 (86.26%, 10.51 ± 0.02 mg/100g) exhibited more than a two-fold increase in beta-carotene compared to fresh leaves (3.67 mg/100g). In comparison to alternative processing procedures, samples cooked for 10 minutes exhibited significant mineral leaching, whereas unblanched direct shade drying preserved the highest mineral concentration. Fermented samples (532.83 ± 14.91 GAE/100 g) exhibited a 64.19% increase in total Phenolic compounds compared to fresh leaves (190.83 ± 14.91 GAE/100 g). Nonetheless, tannins increased by 68.1% (254.44 ± 7.45 GAE/100g) in the fermented samples. Samples exposed to extended cooking (17.8 ± 3.17 mg/100 g) and fermentation (40.28 ± 3.34 mg/100 g) exhibited the lowest levels of phytates. The oxalate concentration was significantly decreased in the cooked samples. Justicia heterocarpa may serve as a sustainable food supply in areas of Tanzania experiencing nutritional deficits

    The pedagogical implications of ability grouping on students performance in Secondary Schools in Tanzania

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    International Journal of Humanities and Social Science Invention (IJHSSI) Volume 14 Issue 2, PP. 44-50Students learning abilities vary from one individual to another. This implies that teaching instructions must be modified to reflect students’ capacities, leading to ability grouping as one of the strategies for this purpose. This study was conducted to examine the effects of ability grouping in secondary schools in Tanzania. A descriptive phenomenological design embedded with qualitative approach was used for this study. Ten secondary school teachers were interviewed for the study, among them five were male and five female teachers. The findings of the study revealed some various opinions about ability grouping. The positive implications were shown, whereby, higher-achieving students were grouped in the fixed grouping and some positive implications when learners in the low-ability group were placed in the mixed grouping. However, there were also negative effects of ability grouping, whereby ability grouping is not effective as it causes many harms and damages to students; there are no overall effects of ability grouping on academic performance if students are grouped by achievement; it is not only ability grouping itself that increases students’ performance but also the role of peers. It is also not clear whether teachers really use appropriate strategies to instruct groups with different abilities. Many teachers use the ability approach as a mechanism to identify low achievers in learning; in some cases, teachers even demoralize lower achievers or pay less attention to the lower achievers, attributing their poor performance to laziness. Consequently, the tendency towards labelling results in the declining performances of lower achievers. This study recommends the use of effective practices and alternatives to ensure equality and access to learning. There is a need to conduct a study to determine teachers’ use of strategies along with ability grouping

    Prevalence of organophosphate pesticide residues and the associated risks of dietary exposure through selected vegetables from Ilala district, Dar es Salaam, Tanzania

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    Journal articleThe increasing reliance on pesticide use in agricultural practices, particularly in developing regions such as Tanzania, poses significant risks to food safety and public health. This study investigated the prevalence and concentration of organophosphate-based pesticide residues in commonly consumed vegetables, specifically Amaranth (Amaranthus), Chinese cabbage (Brassica rapa Pekinensis) and Sweet potato leaves (Ipomoea Batatas) cultivated in Ilala district of Dar Es Salaam City. Data on vegetable consumption were collected from 138 vegetable farmers using the 24-hour dietary recall method. The analytical methodology employed gas chromatography coupled with mass spectrometry (GC-MS). Vegetable samples were prepared through a series of extraction and purification steps. The results revealed significant variation (P 1, indicating a significant risk of adverse health effects from chronic exposure. The findings underscore a critical public health concern as consumption of these vegetables may expose consumers to harmful pesticide levels, particularly vulnerable populations such as children and agricultural workers

    The contribution of Dioscorea hirtiflora to the livelihoods of local communities in Lindi and Mtwara Regions, Tanzania

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    Research Paper, pp. 73-83This study assessed the contribution of Dioscorea hirtiflora to the livelihoods of local communities in the Lindi and Mtwara regions of Tanzania. Specifically, it aimed to identify and assess the factors influencing the utilization of D. hirtiflora (Ming'oko), examine the socioeconomic factors influencing its collection, and evaluate its contribution to rural livelihoods. The study used a sample size of 160 respondents randomly selected from eight villages: Mnamba, Madangwa, Hingawali, Nachunyu, Mkunwa, Dihimba, Namayanga, and Pachoto B. Primary data were collected using a structured questionnaire, while secondary data were obtained from District Forest and Agricultural Offices. Data analysis was performed using SPSS software, with descriptive and inferential statistics determined, and regression analysis conducted to assess relationships between variables. The findings indicate a positive relationship between the collection of D. hirtiflora and certain socioeconomic variables. The study found that tubers are harvested from the wild throughout the year, with the highest activity occurring between May and November, peaking in June. Based on these findings, the study recommends that the government and NGOs invest in the propagation and domestication of D. hirtiflora to ensure a sustainable supply throughout the year

    Unlocking the quantity of dioscorea hirtiflora harvested in Lindi and Mtwara Regions, Tanzania

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    East African Journal of Agriculture and Biotechnology, pp. 361-371This study focused on quantifying the amount of Dioscorea hirtiflora harvested in Lindi and Mtwara regions, Tanzania. Specifically, the study aimed at identifying key stakeholders engaged in the Dioscorea hirtiflora collection, consumption, and trading in the study area, to quantify the amount of Dioscorea hirtiflora collected, consumed, and traded in the study area, and to estimate the income generated through Dioscorea hirtiflora marketing in the study area. The study used a sample size of 160 respondents selected randomly from Mnamba, Madangwa, Hingawali, Nachunyu, Mkunwa, Dihimba, Namayanga, and Pachoto B villages. A structured questionnaire was administered for primary data collection. Secondary data were collected from the District Forest and Agricultural Offices. Data were analysed using R software, version 4.5.0. Qualitative and quantitative variables were analysed. The value of Dioscorea hirtiflora was obtained by multiplying the average market price of each product by its quantity. The average quantity of 1342.109 kg in Lindi and 1732.667 Kg in Mtwara of Dioscorea hirtiflora was collected by the selected households. From the sample of 160, it was estimated that the community earned about (TZS 1,884 275.36) in Mtwara and (TZS1,476,319.9 in Lindi. The study recommends that the government should recognise Dioscorea hirtiflora business in the national income statistics.Private source

    Prevalence of Gastrointestinal Nematodes in Silvery Mole-Rats in the Morogoro Region, Tanzania

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    Journal ArticleExploring the nematode diversity in silvery mole rats opens up a fascinating avenue for understanding the intricate relationships between underground-dwelling mammals and their parasites. It is intriguing to consider the potential transmission of parasitic zoonotic between humans, livestock, and silvery mole rats due to the notable interactions of these animals. This study aims to acquire crucial information about the nematode fauna in silvery mole rats in the Morogoro region, Tanzania. A survey of nematode parasites in silvery mole rats was conducted in the Morogoro region, from March to June 2023. Collected rats were euthanized using Diethyl Ether, and dissected to remove the gastrointestinal tract (GIT). Adult worms were collected and preserved in 70% ethanol. A flotation method and lactophenol mounting techniques were employed to process gastrointestinal contents and adult roundworms. The prevalence of nematodes was computed, and a chi-square test was applied to assess the relationship, a p-value< 0.05 was considered significant. The examination of the gastrointestinal tract contents revealed two nematode taxa; Physaloptera spp. and Strongyloides spp. The overall prevalence of nematode infection was 38.69% (53/137), with Physaloptera species being the most prevalent (37.22%). Adult rats had a lower infection risk than sub-adult rats. Female silvery mole rats were at higher risk of being infected compared to males. The study established two nematodes in silvery mole rats of Morogoro region, Tanzania, which are Physaloptera spp. and Strongyloides spp

    Comparing ARFIMA and ARIMA models in forecasting under five mortality rate in Tanzania

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    Journal articleTanzania has been taking various measures to drop the Under-Five Mortality Rate (UFMR), but the pace to meet national and global UFMR targets has been slow. Nevertheless, the decline for the past years has continued to be low as compared to the Sustainable Development Goals (SDGs) target which is set at 25 deaths/1000 live births by 2030. The lack of statistical modeling-based forecast values of UFMR results into setting targets that are not SMART towards the realization of national and international goals of the health sector. Thus, the current study uses both ARFIMA and ARIMA to make forecasts of UFMR in Tanzania from 2021 to 2030 by using data extracted from the World Databank - World Development Indicators (WDI). Also, an accuracy comparison between the ARFIMA and ARIMA best-fit models in forecasting UFMR was conducted. The forecasts from the best ARFIMA (1, 0.284243, 2) model indicate that by June 2026 the rate will on average be 41 deaths/1,000 live births as compared to the Tanzanian Five Year Development Plan Phase III (TFYDP-III) target of 40 deaths/1,000 live births; whereas the best fit ARIMA (1, 2, 0) model forecasts depict that the rate will be 40.1 deaths/1,000 live births as compared to the TFYDP-III target. In relation to the UN SDGs target of 25 deaths/1,000 live births by 2030, the ARFIMA (1, 0.284243, 2) model forecast values indicate that by 2030, Tanzania will experience a decrease in UFMR to 35.2 deaths/1,000 live births. The ARIMA (1, 2, 0) forecast values indicate that by 2030, Tanzania will experience a decrease in UFMR to 32.9 deaths/1,000 live births. The results of using RMSE and MAPE forecasting model accuracy measures reveal that the ARFIMA (1, 0.284243, 2) model performs better than ARIMA (1, 2, 0) in forecasting UFMR

    Ectoparasites and hemoparasites of the Emini Silvery Mole rats (Heliophobius Argentiocinereus Emini) in Morogoro region, Tanzania Essau Elly Mwalukasa

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    Journal ArticleBackground: The silvery mole rat (Heliophobius Argentiocinereus Emini) is a subterranean rodent widely distributed across Sub-Saharan Africa and exploited as a protein source in some communities. Despite this, limited data exist on ectoparasite and hemoparasite infections in this species in Tanzania. This study aims to determine the prevalence of hemoparasites in silvery mole rats and to identify their potential arthropod vectors in the Morogoro region of Tanzania. Methods: A cross-sectional study was conducted in Mvomero and Morogoro districts, Tanzania, between March and June 2023. A total of 137 silvery mole rats were captured through manual excavation. Ectoparasites were collected from animal fur and identified morphologically using taxonomic keys. Blood samples were obtained directly from the heart, and smears were prepared, stained with Giemsa, and microscopically examined for hemoparasites. Statistical analysis was performed to assess associations between host factors, ectoparasite infestation, and hemoparasite infection. Results: Of the 137 captured mole rats, 65% (n=89) were females and 86.7% (n=120) were adults. The overall prevalence of ectoparasitism was 71.5% (98/137). A total of 1,503 ectoparasites were recovered, dominated by Androlaelaps spp. (93.15%, n=1400), followed by Echinolaelaps echidinus (6.19%, n=93), and Haemaphysalis spp. ticks (0.67%, n=10). Hemoparasites were detected in 29.2% (40/137) of hosts, including Anaplasma spp. (25.5%) and Babesia spp. (16.8%). Coinfections with both parasites occurred in 13.1% of individuals. Adult mole rats had significantly higher odds of hemoparasite infection (OR = 3.23, 95% CI: 1.15–9.11, p = 0.04). Tick infestation was strongly associated with Babesia spp. (χ² = 11.91, OR = 15.56, p < 0.001) and Anaplasma spp. (χ² = 5.82, OR = 8.3, p = 0.01). Conclusion: This study demonstrates a high prevalence of ectoparasites and hemoparasites among silvery mole rats in the Morogoro region. The dominance of mite infestations and significant associations between ticks and blood parasites highlight the potential role of mole rats as reservoirs of zoonotic pathogens. Further molecular studies are warranted to characterize these parasites and evaluate their public health implications

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