scholarly journals Impact of Tobacco Expenditure on Household Spending Patterns in Kenya

2020 ◽  
Vol 16 (31) ◽  
Author(s):  
Peter Magati ◽  
Leopold Mureithi ◽  
Wilfred Nyangena
Keyword(s):  
Tobacco Use ◽  
Poverty Alleviation ◽  
Geographical Location ◽  
Tobacco Consumption ◽  
Household Spending ◽  
Engel Curves ◽  
Goods And Services ◽  
Spending Patterns ◽  
The Impact ◽  
Per Capita Consumption

Despite measures to control tobacco use in Kenya, there is still an increasing importance in the use of tobacco. This is seen by the growth in per capita consumption over time. Tobacco, being an addictive product, creates a situation where consumers allocate part of their resources towards its consumption and therefore positions the use of tobacco as an important expenditure decision in households in Kenya. Due to budget constraints faced by households in Kenya, tobacco consumption may crowd out consumption of essential goods and services. This paper therefore focuses on the impact of tobacco expenditure on household spending patterns in Kenya. Using the 2005/2006 Kenya Integrated Household and Budget survey, a Quadratic Almost Ideal Demand System was used to estimate a system of Engel curves to check whether the differences in expenditure between the two types of households is as a result of tobacco use or not. Results suggest that tobacco crowds out the consumption of food, health care, schooling, clothing, entertainment, house care, and personal care. Geographical location and socio-economic standing of households have a significant influence on the magnitude and pattern of crowding out. The policy implication of this finding is that tobacco control should be an integral part of governments’ poverty alleviation strategy.

scholarly journals Mean Corpuscular Volume as a Prognostic Factor for Patients With Habitual Alcohol or Tobacco Use After Esophagectomy

2021 ◽  
Vol 11 ◽  
Author(s):  
Shu-jie Huang ◽  
Peng-fei Zhan ◽  
Shao-bin Chen
Keyword(s):  
Tobacco Use ◽  
Mean Corpuscular Volume ◽  
Multivariate Analyses ◽  
Tobacco Consumption ◽  
Corpuscular Volume ◽  
Poor Survival ◽  
Cancer Specific Survival ◽  
Multiple Primary Malignancies ◽  
Multiple Primary ◽  
The Impact

BackgroundThe goal of this study was to investigate the impact of mean corpuscular volume (MCV) in patients with esophageal squamous cell carcinoma (ESCC) who underwent surgical resection.MethodsA total of 615 patients with ESCC who underwent esophagectomy were analyzed. Patients were divided into two groups according to the standard MCV: the high MCV group (>100 fl) and the low MCV group (≤100 fl). Survival analyses were performed to calculate overall survival (OS) and cancer-specific survival (CSS) and investigate the independent prognostic factors.ResultsFifty-one patients (8.3%) were in the high MCV group, and the other 564 patients (91.7%) were defined as the low MCV group. MCV was significantly correlated with sex, habitual alcohol or tobacco use, tumor length, body mass index, and multiple primary malignancies (P < 0.05). Elevated MCV was significantly correlated with poor survival in univariate and multivariate analyses. However, in subgroup analyses, MCV was found to be correlated with survival only in patients with alcohol or tobacco consumption and not in patients without alcohol or tobacco consumption.ConclusionsPretreatment MCV was correlated with survival in ESCC patients after esophagectomy. However, its prognostic value might only exist in patients with alcohol or tobacco consumption.

scholarly journals Examination of the influence of impact on tobacco consumption in Serbia

2020 ◽  
Vol 67 (4) ◽  
pp. 1217-1231
Author(s):  
Hasan Hanić ◽  
Milica Bugarčić
Keyword(s):  
Household Income ◽  
Tobacco Consumption ◽  
The European Union ◽  
Tobacco Products ◽  
Engel Curves ◽  
Estimated Parameters ◽  
Functional Forms ◽  
The Subject ◽  
The Republic ◽  
The Impact

The subject of this paper is the econometric analysis of tobacco demand in Serbia. The aim of this paper is to quantify the impact of income and socioeconomic and demographic characteristics of households on tobacco expenditure based on microdata from the 2019 Household Budget Survey conducted by the Statistical Office of the Republic of Serbia according to the same methodology applied by the European Union Agency for Statistics. The influence of these factors was quantified on the basis of seven different functional forms of Engel curves, which are most often used in econometric empirical research. Based on the estimated parameters of the empirical specifications of Engel curves and the elasticity derived from them, the hypothesis of inelasticity of demand for tobacco products in relation to household income was tested.

scholarly journals Evaluation of ‘Shisha No Thanks’ – A Codesign Social Marketing Campaign on the Harms of Waterpipe Smoking

2021 ◽  
Author(s):  
Lilian Chan ◽  
Nouhad El-Haddad ◽  
Becky Freeman ◽  
Ross MacKenzie ◽  
Dalya Karezi ◽  
...  
Keyword(s):  
Young People ◽  
Social Marketing ◽  
Tobacco Use ◽  
Tobacco Consumption ◽  
Waterpipe Smoking ◽  
Marketing Campaign ◽  
Social Marketing Campaign ◽  
Before And After ◽  
Arabic Speaking ◽  
The Impact

Abstract Background: Waterpipe (shisha) is becoming increasingly popular worldwide, particularly among young people; and in some countries, it is one of the few forms of tobacco use that is increasing. While there is a growing body of evidence of the harms of waterpipe smoke, there is a scarcity of research of interventions to address this form of tobacco consumption. Methods: The Shisha No Thanks project was a codesign social marketing campaign that aimed to raise awareness of the harms of waterpipe smoking among young people from an Arabic speaking background in Sydney, Australia. The campaign distributed material through social media and community events. We evaluated the project through an SMS community panel using a longitudinal study design. The cohort were sent questions before and after the project asking about their awareness of messages of harms, attitudes, intention to reduce waterpipe smoking, and awareness of support services. Data was analysed as matched pre- post- data. Results: The evaluation recruited 133 people to the panel. There was a significantly greater proportion of people who reported seeing, hearing or reading something about the harms of waterpipe smoking after the campaign (67.5%) compared with before (45.0%) (c2=9.03, p=0.003). Post-campaign, there were higher proportions of people who strongly agreed that waterpipe smoking causes damage, and that it contains cancer-causing substances, but these increases were not statistically significant. There was low awareness of waterpipe cessation services at baseline and post campaign (22.5%). Conclusions: The Shisha No Thanks project increased awareness of messages about the harms of waterpipe smoking. Although this is a small study, the longitudinal evaluation findings have international relevance and make a useful contribution to the understanding of the impact such interventions can have in addressing one of the few forms of tobacco use that is growing in both developed and developing countries.

The heterogeneous impact of a successful tobacco control campaign: a case study of Mauritius

2017 ◽  
Vol 27 (1) ◽  
pp. 83-89 ◽  
Author(s):  
Hana Ross ◽  
Leelmanee Moussa ◽  
Tom Harris ◽  
Rajive Ajodhea
Keyword(s):  
Tobacco Control ◽  
Tobacco Use ◽  
Low Income ◽  
Tobacco Consumption ◽  
Control Measures ◽  
Control Policies ◽  
Tobacco Control Policies ◽  
Tobacco Tax ◽  
The Impact ◽  
Low Income Households

BackgroundMauritius has one of the highest smoking prevalences in Africa, contributing to its high burden of non-communicable diseases. Mauritius implemented a series of tobacco control measures from 2009 to 2012, including tobacco tax increases. There is evidence that these policies reduced tobacco consumption, but it is not clear what impact they had across different socioeconomic groups.MethodThe impact of tobacco control measures on different income groups was analysed by contrasting household tobacco expenditures reported in 2006–2007 and 2012 household expenditure surveys. We employed the seemingly unrelated regression model to assess the impact of tobacco use on other household expenditures and calculated Gini coefficients to assess tobacco expenditure inequality.ResultsFrom 2006 to 2012, excise taxes and retail cigarette prices increased by 40.6% and 15.3% in real terms, respectively. These increases were accompanied by numerous non-price tobacco control measures. The share of tobacco-consuming households declined from 35.7% to 29.3%, with the largest relative drop among low-income households. The Gini coefficient of household tobacco expenditures increased by 10.4% due to decreased spending by low-income households. Low-income households demonstrated the largest fall in their tobacco budget shares, and the impact of tobacco consumption on poverty decreased by 26.2%. Households that continued purchasing tobacco reduced their expenditures on transportation, communication, health, and education.ConclusionsThese results suggest that tobacco control policies, including sizeable tax increases, were progressive in their impact. We conclude that tobacco use increases poverty and inequality, but stronger tobacco control policies can mitigate the impact of tobacco use on impoverishment.

scholarly journals Effects of Prices on Youth Cigarette Smoking and Tobacco Use Initiation in Ghana and Nigeria

2019 ◽  
Vol 16 (17) ◽  
pp. 3114 ◽  
Author(s):  
Samuel Asare ◽  
Michal Stoklosa ◽  
Jeffrey Drope ◽  
Aidan Larsen
Keyword(s):  
Cigarette Smoking ◽  
Tobacco Use ◽  
Tobacco Consumption ◽  
Sub Saharan Africa ◽  
Tobacco Prevention ◽  
African Region ◽  
Global Youth Tobacco Survey ◽  
Background Population ◽  
The Impact ◽  
Cigarette Prices

Background: Population growth in the African region is set to outpace the rate of decline in smoking prevalence, leading to a projected increase in the total number of smokers. As most tobacco users initiate during their adolescent years, tobacco prevention strategies targeting youth will be particularly important. Methods: This study estimated the impact of cigarette prices on youth cigarette smoking and tobacco use initiation in Ghana and Nigeria using the Global Youth Tobacco Survey data. First, we used cross-section data and logit models to estimate the effects of prices on youth cigarette smoking. Second, we created pseudo longitudinal data and used continuous-time hazard models to evaluate the impact of cigarette prices on tobacco use initiation. Results: We found that higher cigarette prices decreased both 30-day cigarette smoking and tobacco use onset significantly in both Ghana and Nigeria. Additionally, the price elasticity of cigarette smoking and tobacco use initiation ranged from −0.44 to −1.13, and −1.04 to −3.66, respectively. Conclusions: As one of the first studies on youth tobacco consumption in Sub-Saharan Africa, this study strongly suggests that policies that increase real cigarette prices can lower both cigarette smoking and tobacco use initiation among youth in Ghana and Nigeria.

scholarly journals Escaping Satiation Dynamics: Some Evidence from British Household Data

2014 ◽  
Vol 234 (2-3) ◽  
Author(s):  
Andreas Chai ◽  
Alessio Moneta
Keyword(s):  
Price Level ◽  
Temporal Dynamics ◽  
Cross Sectional ◽  
Household Spending ◽  
Engel Curves ◽  
Demand Growth ◽  
Goods And Services ◽  
Key Driver ◽  
Over Time ◽  
Escape Hypothesis

SummaryThe tendency of sectoral demand to satiate has long been argued to be a key driver of the structural change in an economy (Pasinetti 1981; Saviotti 2001). This literature raises the question as to what extent cross-sectional patterns of household expenditure can be used to make inferences about how the demand for goods and services will grow over time. Moreover, if indeed satiation does take place, then firms and entrepreneurs could react to this situation by innovating goods and services in order to overcome stagnation in demand growth (Witt 2001). We empirically investigate this ‘satiation-escape’ hypothesis by examining the inter-temporal dynamics of Engel curves and their derivatives, which reflect how household spending on a good changes with income. Taking into account changes in the price level, we investigate whether Engel curves that exhibit cross-section satiation tend to exhibit over time an upwards shift in the satiation level jointly with a shift in position and shape. Evidence suggests that this is actually the case.

MODERN PROBLEMS OF ACCOUNTING AND ANALYTICAL ENSURING FINANCIAL RESULTS MANAGEMENT

2020 ◽  
Author(s):  
Yuliia Peniak ◽  
◽  
Nataliia Horokhovatska ◽  
Keyword(s):  
Performance Management ◽  
Enterprise Management ◽  
Goods And Services ◽  
Financial Condition ◽  
General Evaluation ◽  
Net Profit ◽  
Business Entities ◽  
Results Management ◽  
Main Components ◽  
The Impact

The main purpose of any enterprise in the market economy is to obtain high financial results. One of the main conditions for the effective functioning of the enterprise is ability to generate profit in the amount that will create the financial basis for further development and expansion of the enterprise, comply with social and material needs, ensure competitiveness in the market of goods and services. The need for accounting and analytical management of financial results stems from needs of owners, the state and employees in information that will enable them to identify patterns and trends in financial results, identify and assess the main factors influencing the process of their creation, distribution and usage, identify reserves and thus increase the level of profitability. Despite the significant scientific contribution in the field of research of financial results of the enterprises, the issue of improvement aims to the accounting and analytical maintenance of management of financial results of the enterprise remains actual. That is why the purpose of the study is to substantiate the theoretical and practical aspects and develop approaches to improving the mechanism of formation of accounting and analytical support for the management of financial results of the enterprise. Accounting and analytical management of financial results of the enterprise is a set of interconnected elements of production and management system, activities carried out by the subject of management, creation of a certain structure, as well as collection, accumulation, storage and analysis of information necessary for effective operation of the enterprise. The main components of the study of accounting and analytical support of financial performance management are the formation of methods of analysis, control and forecasting of financial results, which requires specification of the components of the analytical and controlled process within the organizational and information model. Namely, the formation of reliable information about the financial condition of the enterprise, the analysis of economic indicators of the enterprise is of great importance in the system of general evaluation of business entities. Their research makes it possible to assess the dynamics of the structure of income and expenses, to determine the impact of factors on the company's profit from various activities, as well as to find reserves to increase the net profit of enterprises. Thus, the improvement of accounting and analytical support of enterprise management is based on the use of modern forms, methods and principles that place new demands on the formation of unbiased, complete, timely, clear and useful accounting and analytical information about the enterprise and its financial results.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

To Study the impact of Gabbar Singh tax or Goods & services tax for Restaurant and Food Services Business in India

2019 ◽  
Vol 118 (12) ◽  
pp. 32-48
Author(s):  
Mr. Arun Gautam ◽  
Dr. Saurabh Sharma ◽  
CA Narendra Kumar Bansal
Keyword(s):  
State Level ◽  
The State ◽  
Assessment Framework ◽  
Food Services ◽  
Goods And Services ◽  
Single Tax ◽  
The Impact

GST that is Goods and Services Tax has been in compel since first July, 2017 and which is, in constrain on numerous countries globally and they all were thinking about it as their business assessment framework. The principle reason for GST is to realize single tax on products at both centre and the state level in the nation.

Assessment of the influence of the spatial environment on the socio-economic development of the municipality

2019 ◽  
Vol 40 (3) ◽  
pp. 148-155
Author(s):  
K. N. Yusupov ◽  
V. M. Timiryanova, ◽  
Iu. S. Toktamysheva ◽  
A. F. Zimin,
Keyword(s):  
Economic Development ◽  
Socioeconomic Development ◽  
Statistical Data ◽  
Geographical Location ◽  
Integrated Approach ◽  
The State ◽  
Municipal District ◽  
Socio Economic Development ◽  
Spatial Environment ◽  
The Impact

The article presents a methodology for assessing the impact of spatial environment on the socioeconomic development of municipalities. It relies on existing tools for assessing the state and potential of the geographical location of municipalities. An integrated approach allows to determine the potential of the interaction of the municipality with the neighbors of the first and second order. The methodology was tested on statistical data on the Blagovarsky municipal district.

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