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  • Perceptions of online self- and peer-assessment: accounting students in a large undergraduate cohort
    Purpose Self-assessment (SA) and peer-assessment (PA) are considered useful tools in the development of lifelong learning and reflective skills. The authors implemented a teaching intervention using SA and PA amongst a large cohort of final year undergraduate students. The purpose of this study was to investigate students' perceptions of online SA and PA in order to understand the differences between these perceptions and to allow instructors to adopt differentiated instruction in developing a diverse student group's professional skills. Design/methodology/approach The research design adopted a mixed methods approach through the use of surveys that were administered before and after the SA and peer-assessment intervention in a taxation module taught at a large public South African university. Through the use of a series of open and closed questions students' perceptions on SA and peer-assessment were analysed both quantitatively and qualitatively. Findings The findings show that student perceptions of SA and peer-assessment differed significantly, where perceptions of SA were more positive than those towards PA. The findings indicate that SA and peer-assessment still present a challenge in an online context for large student cohorts, despite improved tracking, faster feedback and anonymity. Originality/value The study contributes to the literature by analysing students' perceptions about SA and peer-assessment in an accounting education context and in an online setting in South Africa.
    By: Teresa Pidduck
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  • Sobering up in South Africa: The Sin Tax Consequences of a Pandemic
    In this article, the authors describe how the South African government has responded to the COVID‑19 crisis through fiscal measures, with a particular focus on the alcohol and tobacco prohibitions. Two severe and fairly unique measures implemented by the government were the prohibition of tobacco and the prohibition of alcohol (and related products). These two measures had an impact on the sin taxes received by the fiscus for the duration of the prohibitions but also had less obvious other short‑ and long‑term fiscal impacts, as well as various social, political and legal implications. This article reviews the tobacco and alcohol prohibitions, the responses by commentators and the short‑ and long‑term effects of these prohibitions on the fiscus and the economy, citing a particular need for a renewed focus on the excise duties on these two products.
    By: Teresa Pidduck
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  • 'Semantic Gyrations' - When are Naartjies oranges? Beneath the surface of ABSA Bank Limited v CSARS
    This case note sets out the facts, issues, judgment — including submissions — and comments and analysis of the Absa case. The analysis of the case unearths a disjointedness between the legislature’s intention and the wording of certain administrative provisions, and criticises the ability of the administrative provisions contained in various tax Acts to work in concert with one another. A review of these administrative provisions by the legislature may be warranted in the light of this case. Furthermore, the judgment could also impact the interpretation and application of similar terms used in the reportable arrangement section of the TAA.The analysis also exposes some causes for concern regarding the interpretation of the GAAR that may undermine its ability to combat tax avoidance and suppress the mischief of taxpayers. Consequently, until possible appeal, this judgment may have far-reaching effects on the GAAR if the precedent set here is followed in other courts.
    By: Teresa Pidduck
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  • Is Liberia Ready for Monetary Union? Exploring the Convergence Criteria for Eco Adoption
    This is a policy brief document that I wrote along with my colleagues while working at the Liberian Ministry of Finance and Development and published in an online repository journal.
    By: Joe Greaves
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  • Modeling with ARIMA-ARCH/GARCH Techniques to Estimate Weekly Exchange Rate of Liberia
    This empirical research focused on a weekly exchange rate volatility modeling, where I studied the distribution of the series and recommended to Central Bank authority the behavior pattern of the financial variable.
    By: Joe Greaves
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  • Investigating Saving and Investment Relationship: Evidence from an ARDL Bounds Testing Approach
    This is an empirical economics research article that was published.
    By: Joe Greaves
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  • Digital Communications Workshop at LUANAR
    AAP is proud to highlight the new digital strategy work recently accomplished with our affiliates at @LUANAR led by AAP’s communications coordinator @Wisdom Nelson Chimgwede. LUANAR has currently moved to improve dissemination of best practices including research findings through digital means.   Speaking at a web, social media and on-line content management training the University’s Vice Chancellor Professor Emmanuel Kaunda said the development is aimed at enhancing the university’s relevance among farmers and stakeholders in the provision of the much needed information and knowledge on agricultural transformation.   Through its affiliation with AAP, LUANAR identified some gaps revealing the need to strengthen the communications functions and AAP has offered to provide technical assistance through the communications section at the university.    Attached is a video feature from the workshop.
    By: Raquel Acosta

  • Building Sustainable Research Management Capacity in Sub-Saharan Africa: AAP Co-director Published
      Co-director of AAP MSU Office, Jose Jackson-Malete, has recently had a chapter published! “Building Science Systems in Africa” is a culmination of a project focused on building capacity of African science councils to collaborate with each other and the private sector. The project was led by the African Centre for Technology Studies, the Science, Technology, and Innovation Policy Research Organization (STIPRO), the Scinnovent Centre, and the Association of African Universities. Jose Jackson, alongside co-authors Karin Dyason, Dipalesa Mpye, and Zimasa Sobuza, wrote the chapter “Building Sustainable Research Management Capacity in Sub-Saharan Africa” which discusses the increasing professionalization of research management.   The e-book is made available open access on the ACTS website and also the SGCI website. https://www.acts-net.org/publications/books/building-science-systems-in-africa  
    By: Madeleine Futter
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    The Emerging African Scholars' Virtual PhD Workshop 2021: Combined Professional Development Workshop
    ARCOSA has published a recording of their Emerging African Scholar's Virrtual PhD Wrokshop for anyone to view! This video specifically captures the "Navigating the Publication Process: Advice for Junior Scholars from Journal Editors" session.    The session was anchored by Professor Zachariah Mampilly; Marxe Endowed Chair of International Affairs at the Marxe School of Public and International Affairs at City University New York.
    By: Madeleine Futter

  • To Tax or not To Tax? Questioning Customer Loyalty Programmes
    South Africa, like many other countries, needs additional sources of tax revenues. Recent debate indicates that one potential source of revenue is the taxation of customer loyalty rewards in the hands of customers. The arguments for the taxation of these rewards have been put forward from a principled perspective and not from a legal basis. We argue that while the taxation of these rewards would increase tax revenue, legislative reform is required as there are strong arguments that the rewards are actually not taxable. We suggest tax reforms that attempt to provide certainty and equity in the treatment of such rewards as a whole in order to provide additional revenue for the fiscus.
    By: Teresa Pidduck
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  • The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?
    South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. While common law, specific and general anti-avoidance measures may be used as a defence against these schemes, there has been no judicial consideration of the current South African general anti avoidance rule (GAAR) since its replacement in 2006. In this context this paper makes two contributions. First, the paper applies the current GAAR to a recent case where the predecessor to the current GAAR was applied to a scheme entered into by an MNE. This is done in order to determine if the current GAAR (unlike its predecessor) is able to stand up to the rigours of court when presented with similar facts. In doing so it demonstrates how the untested GAAR may be interpreted and applied. Second, the paper makes suggestions for amendment to the current GAAR in order to improve its efficacy in an international context.
    By: Teresa Pidduck
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  • Tax research methodology for untested legislation: An exemplar for the tax scholar
    Tax scholars using typical doctrinal and reform-oriented methodologies often struggle to articulate the process undertaken in their research and at the same time, these methods often require an analysis of legislation that has already been the subject of judicial inquiry. However, this raises the challenge of what method to employ in the absence of such judicial inquiry. The tax environment has become so dynamic that law reform occurs rapidly and the law has to be researched, in the absence of case law post legislative amendment. This article provides tax scholars with a methodological approach described as a structured pre-emptive analysis that overcomes this problem (in other words an adaptation of typical doctrinal reform-oriented approaches). Using an exemplar of an actual tax law problem, the paper demonstrates how to conduct rigorous research in the absence of case law dealing with legislation that is the subject of enquiry. The article makes two contributions. First, it gives transparency to the traditional doctrinal reform-oriented methods primarily used in law. Second, it illustrates a method that can be used to overcome the absence of case law.
    By: Teresa Pidduck
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