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  • Progressive tax: A proposal for customer loyalty programmes
    PurposeThe South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS) has an opportunity to tax the receipt of customer loyalty programme awards in the hands of customers, with little amendment to current tax legislation or administration. This provides the South African Government an opportunity to increase much needed tax revenue in spite of limited resources.Design/methodology/approachFive instrumental case studies were used and analysed from a financial reporting perspective to quantify customer loyalty points earned by customers. These can form a basis for deriving the potential benefits from the taxation of customer loyalty programmes in the retail industry. The multiple instrumental case studies used and the application of accounting guidance in International Financial Reporting Standards allow generalisations to be made to highlight the amount of customer loyalty awards granted and possible tax revenues forgone in just one sector of the South African economy.FindingsShould the proposals for taxation of customer loyalty programmes be implemented, the fiscus would be able to collect over R 234.35m (US$16.91m) in tax revenue from only five companies providing customers with loyalty awards. This indicates that this proposal for taxation is critical for investigation by the South African Government, as it may aid in achieving revenue goals for South Africa.Originality/valueThis paper contributes to the literature on taxation legislation within South Africa by proposing a model that may be used by the SARS to increase tax revenues to meet the Government’s needs.
    By: Teresa Pidduck
    Thursday, Aug 19, 2021

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  • Avoiding tax in South Africa's retail industry via customer loyalty programs
    The Medium Term Budget Policy Statement presented by the South African Minister of Finance in late 2013, highlighted that government expenditure substantially exceeded revenues collected. In investigating the possible broadening of the South African tax base as well as improving revenue administration, there is evidence of a gap in the taxation of customer loyalty programmes within many industries. The problem is that customer loyalty award credits is currently not being taxed by the revenue authority in South Africa. This study uses a multiple instrumental case study design to identify the tax leakages resulting from inadequate revenue administration within the South African retail industry’s use of customer loyalty programmes. The study has found that the loss to the fiscus in the non-taxing of customer loyalty award credits is substantial.
    By: Teresa Pidduck
    Thursday, Aug 19, 2021

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  • Customer loyalty programmes: The loss to the fiscus in South Africa
    The 2013 Budget Speech presented by the South African Minister of Finance highlighted that the best way to generate resources is to grow the economy and increase the tax base. In investigating the possible broadening of the South African tax base, as well as improving revenue administration, there is evidence of a gap in the taxation of customer loyalty programmes. The complexity of identifying and administering the receipt of customer loyalty award credits for millions of individuals has led to the receipt of customer loyalty award credits not being taxed whilst the expenses related to these award credits are being deducted by businesses. In closing this gap, the South African Revenue Service may be able to increase the tax base and limit fiscal leakage. For this reason, any gaps in the taxation of receipts and accruals is of interest to any researcher, taxpayer and government interested in understanding where current administration of legislation may be failing. In this study, the authors consider the tax leakage from a legislative and administrative perspective as well as investigate possible solutions. The revenue authorities in South Africa are urged to make changes to the current tax administration in order to prevent inconsistencies in treatment and tax leakage without negatively impacting the essence of the customer loyalty programmes.
    By: Teresa Pidduck
    Thursday, Aug 19, 2021

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  • GAAR’s in Australia and South Africa: Mutual Lessons
    While the South African and Australian general anti-avoidance rules ('GAARs') differ in their structure and design, each is directed towards the same end. Although the South African GAAR was substantially amended in 2006 to address perceived inadequacies, there has yet to be any judicial consideration of the 'new' provision. While it is a highly prescriptive provision (at least in comparison with its Australian counterpart) considerable uncertainty as to its effectiveness remains, especially as an earlier attempt to remedy many of the same deficiencies in 1996 was spectacularly unsuccessful.Meanwhile, after a slow start, the jurisprudence on the Australian 1981 GAAR continues to gather momentum. Although many of the application and interpretative issues have gradually been resolved, others seem insoluble.In this paper the authors examine these two GAARs with a view to identifying if any lessons for their application and interpretation can be gathered from each other. The authors argue that, notwithstanding design differences, there are some remarkably similar issues to be resolved. Some of the Australian case law may therefore be instructive as to the approach that could be adopted in South Africa, while some of the prescriptions in the South African legislation could be of value in assisting the Australian judiciary to direct their attention to relevant considerations or, possibly more likely, could form the basis for further legislative prescriptions in the Australian GAAR.
    By: Teresa Pidduck
    Thursday, Aug 19, 2021

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  • STEM Education in the United States: Progress without a Plan
    An overview of K-16 STEM education in the United States
    By: Christopher Reimann
    Monday, Aug 16, 2021

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  • New and Improved Bridge Website
    AAP is excited to announce the new and improved website AAPBridge! Our Bridge website provides opportunities for early career researchers, African scholars, and others to connect and share on many topics. Look out for information about #BridgeLaunchDay on our social media ahead of the official release on Aug 16. Watch this promo video to get a sneak peek into the Bridge 2.0!
    By: Madeleine Futter
    Monday, Aug 16, 2021

  • African Policy towards the US webinar
    The African Centre for the Study of the United States, in collaboration with Good Governance Africa, The Institute for Global Dialogue, Social Science Research Council and the Mail and Guardian, present: African Policy towards the US webinar Date: 27 July 2021 Time: 4:00pm SAST / 10:00am EDT   US foreign policy has a huge impact on Africa’s cultural, political, economic and security interests. Join us as we hear from a range of experts as they unpack the steps Africans can take to build a coherent continental policy for engaging the US in a competitive and rapidly changing world order.   Registration Link for Webinar   https://mg.co.za/africa-us-policy/   For more information on the African Centre for the Study of the United States visit: https://www.wits.ac.za/acsus/  For further inquiries, please contact  ACSUS.research@wits.ac.za  Find us on Twitter Facebook and Linkedin    
    By: Madeleine Futter
    Monday, Aug 16, 2021

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  • Effective Pathways to Africa's Agricultural Transformation
    Wednesday, August 4, 20219:30 am –11:00 am ETOnline only   Register: https://primetime.bluejeans.com/a2m/register/qbakxxyw   Agriculture is Africa's primary gateway out of hunger and poverty; the sector employs 65 - 70 percent of Africa's labor force while supporting the livelihoods of 90 percent of the population. However, for the sector to lead the path to the desired food security and superior incomes for Africa, it is imperative that conversations and investments are made towards transforming the continent's agricultural work into a profitable and sustainable enterprise. The urgency of this transformation has been made clear during the COVID-19 pandemic, where the continent has been forced to re-think its food production and distribution systems. The closure of borders, lockdowns and limitations of movement indicated the need for Africa to develop homegrown solutions for its staple food needs and market development. It is against this backdrop that this webinar is held as a session to define the investments needed for a vibrant and functional agricultural sector that can deliver sufficient food and nutrition supplies for all as well as exciting farmer incomes. The conversation will address the roles of individual stakeholders, partnerships and leadership in building an inclusive agricultural transformation across the continent. The webinar will also define the role of public sector commitment in transforming the agriculture sector, with notable examples from successes in Rwanda. Similarly, the critical position of private sector participation shall be highlighted as supported by the transformative role of this group in uplifting Ghana's food systems. This session is facilitated by the Alliance for a Green Revolution on Africa (AGRA), an African-led and Africa-based organization currently leading the pursuit of an agricultural transformation through investments in systems development, policy and state capability, and partnerships. This webinar will feature special opening remarks from Dr. Agnes Kalibata, UN Secretary-General’s Special Envoy to the 2021 Food Systems Summit. 
    By: Madeleine Futter
    Monday, Aug 16, 2021

  • Young Ugandan entrepreneurs get hands-on experience with digital tools
    Seven young entrepreneurs belonging to four teams from Uganda participated in a hands-on learning course to familiarise themselves with the solar-powered smart projector kit that they had won through the Access Agriculture Young Entrepreneur Challenge Fund initiative. The smart projector contains the entire library of Access Agriculture farmer-training videos in local and international languages and can be easily updated as new videos become available.   The winners of the Challenge Fund, known as Entrepreneurs for Rural Access (ERAs), are part of a network of innovative young people who design sustainable business models based on using the smart projector in rural areas to bring about a positive change in the lives of farmers, especially women and youth, in their communities through promoting sound agroecological practices.   The course was held at Gudie Leisure Farm, Wakiso district in Uganda as part of the Knowledge Centre for Organic Agriculture in Africa (KCOA) project funded by GIZ. It was facilitated by Access Agriculture ERA Entrepreneur coaches based in Uganda, in association with a local partner, The Farmers Media, and colleagues from KCOA project and the Participatory Ecological Land Use Management (PELUM) network in Uganda.   Simon Negro Adriko, who has been an ERA in Uganda since 2019, was invited to share his entrepreneurship experiences with the newly recruited ERAs. One of the ERAs from AgroMush team who is just completing his studies in Algeria, Azaria Kamusiime, participated virtually in all the sessions.   The training consisted of presentations, classroom and practical field sessions, including: Group presentations of assignments given by the ERA coach before the training relating to key topics of the sessions Demonstration of COVID-19 prevention guidelines that ERAs should follow during the training and in their enterprise-related activities Hands-on experience with the smart projector Data collection tools to monitor and track performance Practical field tasks which involved all the elements that they learnt in the classroom – from youth mobilisation to screening of videos using the smart projector and data collection Session on basic business skills and development of work plans   Continue to accessagriculture.org's website for more information!
    By: Derek Tobias
    Monday, Aug 16, 2021

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  • Conference: A Call for the Desuperiorization of Philosophy and the Foundation of Superaltern Studies
    A Call for the Desuperiorization of Philosophy and the Foundation of Superaltern Studies August 11-13   About the conference It seems Western thought, to this day, has not sufficiently recognized its superioristic danger as the danger that it is! When considering contemporary contexts, this danger remains real. The foreign, the other, is stigmatized or re-stigmatized. Western thought remains dangerous. The West must finally take this seriously and critically evaluate its value as a normative authority. It would hardly be surprising if we indeed find that a lot of contemporary problems have grown forth from the pseudo-self-evident superiority of the white, heterosexual, male human being many of the Enlightenment thinkers tried so vigorously to defend by manipulating philosophy. The West needs to understand itself, needs to understand all the intricacies of its superiorism, its superalternity and finally start working on the desuperiorization of its thought. We want to stimulate a discussion that Western thought must understand that its central task must be its Desuperiorization. We need to establish Superaltern Studies. We need to understand the superiorism of Western thought. We need to understand it deeply to be able to identify and avoid it. We need to understand why Western thought and Western action so often brought exploitation and humiliation with it. The Enlightenment did not only introduce a new understanding of the value of the human being, it also introduced a new level of dehumanization. Philosophy did not only argue to treat all human beings humanely, it – implicitly and explicitly – worked at the same time on reducing the numbers of those who were human enough to be treated humanely. This seems to have been one the most important intellectual self-deception moves that enabled so many philosophers to be humanist and anti-humanist at the same time: to simply disregard the humanness of those mistreated. We want to understand how superiorism has, and continues to play out, in terms of the colonialism and neocolonialism that has continued to affect much of the global south. We need to see how decoloniality expresses itself, and should express itself, as a necessary response to superiorization and inferiorization, as well as the psychological baggage that comes with it. We need to also examine the epistemological effects of superiorization, which has presented itself in what scholars have termed epistemic injustice, epistemic harm, and/or epistemic violence. How has this affected scholarship and knowledge production and must it be resisted? How do we balance identity and pride with the devastating effects of superiorization and othering?     Speakers Robert Bernasconi, Pennsylvania State University, USA Benda Hofmeyr, University of Pretoria, South Africa Elvis Imafidon, University of London, England Janine Jones, University of North Carolina at Greensboro, USA Siseko Kumalo, University of Pretoria, South Africa Dimpho Takane Maponya, University of Johannesburg, South Africa Veli Mitova, University of Johannesburg, South Africa Ana Paula Coelho Rodrigues, University of Paderborn, Germany Boaventura des Santos Sousa, University of Coimbra, Portugal University of Wisconsin-Madison, USA Natsu Taylor Saito, Georgia State University, USA Abraham Tobi, University of Johannesburg, South Africa Mpho Tshivhase, University of Pretoria, South Africa   Organization Committee Björn Freter, Independent Researcher, Knoxville, TN, USA Aribiah Attoe,  Conversational Society of Philosophy, South Africa   For any questions, please write to  desuperiorization@gmail.com     The event will be held online. Please register here https://www.desuperiorization.com/
    By: Madeleine Futter
    Monday, Aug 16, 2021

  • Quality higher education ‘indispensable’ for Africa’s future
    Vice Chancellor and Professor of the Humanities and Social Sciences at the United States International University- Africa, Dr. Paul Zeleza has written an article on the role of higher education in the transformation of Africa. Zeleza additionally represents AAP as one of our advisory board members. Zeleza states within the article that quality and transformative higher education is indispensable to use the growth of Africa’s population for the betterment of the continent’s future. To read more: https://www.universityworldnews.com/post.php?story=202107051145016&utm_source=twitter&utm_medium=social&utm_campaign=uwn-AF320
    By: Madeleine Futter
    Monday, Aug 16, 2021

  • Postgraduate Training Opportunities under the RUFORUM Graduate Teaching Assistantship Program (GTA)
    During the annual meeting of Vice Chancellors/Presidents/Principals/Rectors of RUFORUM Member Universities (see links about RUFORUM flier and RUFORUM at a Glance) held on 11th November 2020, the Vice Chancellors re-affirmed their commitment to the Graduate Teaching Assistantship Program that they initiated in 2014. The objectives of the GTA are to: i) Improve the quality of higher education and increase the pool of PhD-level trained academic staff in African universities; ii) Provide opportunities for the doctoral research to contribute more directly to African development; iii) Strengthen inter- university collaboration in the field of higher education in Africa; and iv) Promote staff mobility among RUFORUM member universities, and across Africa.  Following the meeting of the Vice Chancellors on 11th November 2020, the RUFORUM Secretariat is pleased to announce the availability of training opportunities at the different Member Universities as part of the GTA arrangement. The Secretariat invites for more offers from the other member universities to train GTA candidates. Under the GTA arrangement: The sending universities nominate the staff to be trained and RUFORUM Secretariat helps to get them placed in receiving (host) Universities.   The sending universities commit to pay for travel, health insurance, upkeep and research of their staff under training. The receiving/host universities waive the fees and associated costs, and provide accommodation for the admitted GTA Fellows Once admission process is completed, the sending and host universities and the nominated GTA Fellow sign a Tripartite Agreement to guide the hosting and training of the Fellow In some cases where opportunities exist, the host University may attach the GTA Fellow to the research program at the hosting university. The RUFORUM Secretariat facilitates the GTA arrangement and follows up on the GTA training The nominations by the Vice Chancellors for the available positions should be submitted to RUFORUM Executive Secretary at secretariat@ruforum.org as soon as possible.      https://ruforum.wordpress.com/2021/05/10/postgraduate-training-opportunities-under-the-ruforum-graduate-teaching-assistantship-program-gta-3/?utm_source=RUFORUM%20Mailing%20List
    By: Madeleine Futter
    Monday, Aug 16, 2021

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