IJLHSS

Abstract: Using a summary of the comparative wealth ratios for total wealth, the research of Curtis Jr (2018) shows that we can further support the evidence of the absolute differences in black and white wealth, and ascertain the advantages to living in free states in the presence of wealth constraints. Since the ratio exceeds one in 1860 (2.0) and 1870 (3.8), free blacks obtained higher returns to living in free states versus living in slave states, higher than whites living in free states.

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Abstract: Offences of tax evasion are becoming recurrent in the Mauritian society and this begs the question as to whether Mauritius laws are effective in reducing or eliminating instances of tax evasion. The aim of this study is to analyse Mauritius laws on tax evasion and to identify loopholes present in the existing legal and regulatory framework. This research will discuss the issues underlying the practice of tax evasion and for this purpose, existing literature on the subject will be examined. The study will also look at initiatives adopted by some selected countries such as the US to combat tax evasion practices. This comparative study will be carried out with the view to provide effective recommendations for Mauritius to achieve an adequate and appropriate legal and regulatory framework that would be more effective in tackling issues of tax evasion. The methodologies for the research are comprised of the black letter approach which will analyse the legal provisions relating to tax evasion in Mauritius and the US. Journals, books, reports among others will be also examined. A comparative study will also be carried out with respect to the laws on tax evasion of the US. The paper aims at responding to the research objectives set out above. It is suggested that the laws of Mauritius should be amended to provide for some measures that have been adopted by the US to help the stakeholders concerned fight against tax evasion. The study is limited only to tax evasion offences set out in the Mauritius Income Tax Act, the other tax laws of Mauritius have not been considered in this research.

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Abstract: The present paper intends to discuss the elements (Metropolitanism, Other, Hybridity, Nativism and Diaspora) of post-colonial theory found in Kmila Shamsie’s novel “Burnt Shadows”. The study addresses the conditions of the people who suffered before and during India’s partition. The aim of this paper is to see how colonizers (British) treated colonized (Indians) and how natives reacted against their injustice. The paper also tells the history of India before and during the British Raj. Moreover, it discusses treatment of the previous rulers who had also conquered India before advent of English. British also occupied and ruled India, but how their ways of the ruling were different from all others previous rulers.

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Abstract: The study sought to determine the effect of performance based contracting on the performance of road agencies in Kenya. Typically, road agencies (RA) are entrusted with the responsibility of managing road assets but a large portion of the road network in Kenya are either in poor or failed condition which calls for the need to put pressure on the road agencies to improve their efficiency in the management of roads. To meet the growing demand for improved conditions of road assets, road agencies have been making deliberate effort to gradually move away from employing traditional engineering approach in favor of a contracting model where payments to the contractor are linked to achieving or exceeding performance goals stated in the contract; also known as performance based contracting (PBC). The study was guided by goal setting theory and it adopted a correlation survey design with a study population of 120 employees selected purposively from the four road agencies in Kenya and who were directly involved in project implementation. The results showed that R²= 0.832 meaning that performance based contracting (PBC) elements altogether explained 83.2% of road agency performance in Kenya and that PBC is a positive and significant predictor of road agency performance. The study recommends the interrogation of the implementation of PBC in other sectors to realise improved outcomes.

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Abstract: This study assesses media influence and its effects on the operations of Tanzania People’s Defence Forces (TPDF) during the war between Tanzania and Uganda which broke out in 1978 following the latter’s claim of the Kagera enclave – a piece of land within Tanzania. This study on the Kagera war as the war came to be commonly known – has employed both qualitative and quantitative methods to accomplish the fundamental goal of investigating and assessing the influence of media during the war. The sparks of the Kagera war can be traced back to 1966 when the internal conflict started in Uganda in the wake of a constitutional amendment that removed Buganda’s King and first President of Uganda after independence, Kabaka Edward Mutesa, and declared the country a Republic under the second President Dr. Milton Obote. In 1971 President Obote was replaced through a coup by his Army Commander, General Idi Amin, who constantly appeared to seek ways of diverting the attention of his citizens from domestic conflicts to international adventures. The objective of this study is not to narrate the annexation and occupation of the Kagera enclave in Tanzania by President Amin in 1978. Neither is it a study that explores the causes of the Kagera war itself. It is rather an assessment of media influence and its effects on TPDF operations from October 1978 to June 1979. I submit that it is indeed intriguing that despite its significance for scholars – especially political scientists, historians or economists – the Kagera war has not elicited curiosity among academicians particularly those in Tanzania. As a result, the literature on the Kagera war is both scanty and limited. Furthermore, little has been done by whoever should have, to document the various aspects of the Kagera war.

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