Surviving Amidst COVID-19 Economic Impacts in Tanzania: Learning from Porters and Guides at Kilimanjaro National Park

In Tanzania, tourism industry employed about one million people which is 11.2 percent of total work force in Tanzania. This is due to the fact that Tanzanian is having many distinct natural features that attract tourists such as Kilimanjaro Mountain which is the roof of Africa. Among those one million jobs in tourism industry, porters and guides of Mount Kilimanjaro are included. COVID-19 has impacted tourism industry negatively to the point that the industry was shut down in 2020 and all jobs and employment were cut off. Among the most affected groups are porters and guides in Mount Kilimanjaro their jobs are temporary and depend on seasons. This study sought to explore the economic impact caused by COVID-19 pandemic to porters and guides and the strategies that they used to survive amidst the difficult period of COVID-19 to make a living and fulfill their family’s basic needs. Learning from these porters and guides the study revealed the major negative economic impact they faced was reduction in the individual and family income caused by decrease in the number of visitors due to COVID-19 pandemic. The study further revealed that, there are number of aspects that made them survive amidst COVID-19 pandemic such personal saving, gifts and grants from once served tourists, subsistence allowances from their employers and engaging in other income generating activities such as subsistence small scale farming, sedentary livestock keeping, seeking for alternative employment and engaging in small business and entrepreneurship. The study recommends that porters and guides have to develop some plans that can make them well prepared to cope up with the negative economic impacts that will be caused by any other disasters to the industry in future time. Keywords: COVID-19, Economic Impacts, Porters, Guides

The assessment of an extended set of socio-economic determinants to explain anxiety and uncertainty, insufficient quality, and food intake of Afghan refugees

Objectives: In this study, socio-economic factors associated with Afghan refugee households’ food insecurity, anxiety and uncertainty, insufficient quality, and food intake were determined. Design: Household Food Insecurity Assess Scale (HFIAS) measurement was applied to assess food insecurity, anxiety and uncertainty, insufficient quality, and insufficient food intake. Descriptive analysis and multivariabl regression models were used to determine the associated factors. Setting: The study was carried out in urban areas of Tehran province in Iran. Participants: To collect data, interviews were conducted among 317 Afghan households. The questionnaire was administered via face-to-face interviews to either the breadwinner of the selected households or a member who could respond on behalf of the household Results: About 11.3% of Afghan households who resettled in Tehran province were food secure, while 11.7% were marginally, 40.7% moderately, and 36.3% severely food insecure. Economic and financial factors were inversely and significantly associated with food insecurity. Employment, income, distance from the central market, and personal saving were inversely associated with food insecurity, while other determinants, including the length of living time in Tehran, house type, and the number of male and female children, had a direct association with food insecurity. Conclusions: The associations of socio-economic factors with three categories of food insecurity differed. Elimination of occupation bans that the Iranian government imposes on refugees provides simple access to financial supports like long-term loans, and opening a bank account for refugees will benefit both Iranians and refugees.

Determinants of profitability in catfish farming in Ilorin West Local Government Area of Kwara State, Nigeria

This study analysed the profitability of catfish farming in Ilorin west Local Government Area of Kwara State. Multistage sampling technique was used to collect data from 120 catfish farmers using structured questionnaire. Data collected were analysed using descriptive statistics, Gross margin analysis and linear regression. Result shows that more than half (54.17%) of the catfish farmers were males while majority (63.34%) of the farmers were within the age group 31- 50 years. The mean age and household size of farmers in the study area were 38 years and 5 persons respectively. Most of the catfish farmers (45.83%) utilized concrete pond type while average fish pond size was 205 square metres. Major source of finance for farmers is from their personal savings. The gross margin analysis shows that gross margin for the catfish farmers was ₦22,013,583.1 while the average gross margin was ₦183,446.52 perproduction cycle indicating that catfish farming is profitable. The result of the linear regression reveals that pond maintenance, transportation and feed cost are negative and have significant effects on income generated from catfish business while pond size and education is positive and significant at 5%. Since catfish business is a profitable venture, the study recommends that the Nigerian government should use this as a means to empower unemployed youths and rural households to reduce poverty level as well as dependence on fish importation in the country. Keywords: Catfish farmers, Profitability, Production, Gross margin, Personal saving.

On Restoration of the Investment Income at a Military Serviceman`s Personal Saving Account in Case of Their Undue Inclusion into the Register of Participants of the Savings and Mortgage System

In accordance with Federal law No. 117-FZ of August 20, 2004 «On the accumulative mortgage system of housing provision for military personnel», in the modern period of time, it has already allowed many military personnel to purchase their own housing. However, like any public relations, the exercise of their right to housing has a number of issues, including those related to late registration in the register of participants in the accumulative mortgage system, which in turn causes a decrease in funds on the registered savings account.

Tax Literacy: A Canadian Perspective

Tax systems are complex structures that can be difficult for individuals to navigate. Understanding the way taxes are calculated and liabilities are assessed matters a lot when personal saving for retirement and education, and much of the government's social policy apparatus, are closely integrated with the tax system. This study uses a survey to measure individuals' knowledge about basic elements of the personal income tax, their perception of their own tax knowledge, and their tax-filing behaviour. One would hope that tax-literate Canadians would have a high level of knowledge of the way taxes work, and a realistic appreciation of the limits of their knowledge, and thus that they could make informed decisions, for example, when filing their tax returns. The survey data show that Canadians have good knowledge of basic tax facts but struggle when asked more complex questions regarding the progressivity of the income tax. Results were generally consistent across provinces with the notable exception of respondents in Quebec, who had higher marks on the authors' tax quiz but lower self-assessed tax knowledge. The measurement instrument employed in the study will allow for a refinement of research exploring the drivers of tax compliance as well as political attitudes toward taxes and redistribution.

Saving Behavior Determinants in Malaysia: An Empirical Investigation

This study investigates the determinants of saving behavior among government servants. The study focused on financial knowledge, financial self-efficacy, financial attitude and financial management practice in relation of saving behavior. The respondents were government servants in Kuala Lumpur, Malaysia. Convenience sampling was used for this study. 150 questionnaires were distributed to 150 respondents to answer the questionnaires. The questionnaire was designed in two sections, one consisting of demographic information and the second relating to the selection determinants of saving behavior. Result indicates that financial self-efficacy becomes an important factor that influences the saving behavior. Financial self- efficacy is the best predictor as most of government servants are managed to make progress towards financial goals. These findings could be useful references for related organizations as well as body of knowledge and practical implication that are interested in developing personal saving in a context of avoiding from bankruptcy. Keywords: Saving Behavior, Financial Knowledge, Financial Attitude, Financial Self- Efficacy, Financial Management Practice