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CULTURE AND SOCIETY

New open access book: Rethinking Heritage for Sustainable Development (UCL Press)

UCL Press is delighted to announce the publication of a new open access book that may be of interest to list subscribers. Rethinking Heritage for Sustainable Development, by Sophia Labadi. The Sustainable Development Goals (SDGs) adopted by the UN in 2015 have influenced the actions of international and intergovernmental organisations and governments around the world, and have dictated priorities for international aid spending. Culture, including heritage, is often presented as fundamental to addressing the SDGs: since 2010, the United Nations has adopted no fewer than five major policy recommendations that assert its importance as a driver and enabler of development. Yet, heritage is marginalized from the Sustainable Development Goals. Rethinking Heritage for Sustainable Development constitutes a substantial and original assessment of whether and how heritage has contributed to three key dimensions of sustainable development (namely poverty reduction, gender equality and environmental sustainability) within the context of its marginalisation from the Sustainable Development Goals and from previous international development agendas. Sophia Labadi adopts a novel, inclusive, large-scale and systematic approach, providing the first comprehensive history of the international approaches on culture (including heritage) for development, from 1970 to the present day. This book is also the first to assess the negative and positive impacts of all the international projects implemented in sub-Saharan Africa by a consortium of UN organisations that aimed to provide evidence for the contribution of heritage for development in time for the negotiation of the SDGs. The book’s conclusions provide recommendations for rethinking heritage for development, while reflecting on the major shortcomings of the selected projects. Free download: https://bit.ly/3m10NRK

By: Raquel Acosta

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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

EDUCATION

MSU Scholar gives fresh insights on redesigning agricultural hand tools to Egerton University

The Faculty of Agriculture was honored to host Dr Susan Wyche from Michigan State University (MSU) for a one-week visit to Egerton University that ran from 1 to 8 March 2022. Dr. Susan held a public lecture for staff and held a 3-day training workshop on “Considering Human-Centered Design (HCD) in Development Research” to students from diverse backgrounds including in Computer science, Agronomy and Engineering disciplines at CMRT building, Njoro Main Campus. The students developed and designed 6 project prototypes which include: Innovative and Efficient Water harvesting and treatment for communities, Utilization of solar energy in drying and preservation of indigenous vegetables, Development of a drone for scaring Quelea qualea birds in rice irrigation schemes in Kenya, Queen bee rearing technology for increasing colonization of hives in drylands, Innovative technology for waste management in peri-urban areas to improve human health among others. Deputy Vice Chancellor Academic Affairs Prof Bernard Aduda commented the students for excellent ideas which can be deployed to solve farmers and societal problems in Kenya and promised to support. He also thanked the organizers of the training, Prof Susan for supporting student projects with USD 1400 as seed money for the projects and MSU for strong collaboration with Egerton University in all areas including joint projects, staff exchange and postgraduate supervision and value chain and policy analysis with Tegemeo Institute of Egerton University. Dr Wyche’s main objective through the public lecture and workshop was to give insights on solving real community problems using the human centered design (HCD) approach. She gave an example of her project ‘redesigning agricultural hand tools for small holder farmers in Western Kenya. Lecturers and scientists from Egerton also shared opportunities they can collaborate with MSU in agronomy, breeding and crop protection, agricultural mechanization, clean energy, agribusiness and ICT and computer applications and community development . Before her workshop on 1 March, Dr Wyche paid a courtesy call to the Vice-Chancellor Prof Isaac Kibwage. She was accompanied by Prof. Patience Mshenga, Dean Faculty of Agriculture Prof. Paul Kimurto Director, Marketing and Resource Mobilization and Dr Miriam Charimbu, a researcher from the Department of Crops, Horticulture and Soils. Dr Charimbu doing her postdoctoral research at MSU within the Alliance for African Partnership (AAP) and is mentored by Dr Wyche and Prof. Kimurto. Prof. Alexander Kahi who is the focal person for AAP at Egerton University also hosted the team at CoELIB Centre. Egerton University is part of the Alliance for African Partnership, a consortium of MSU, ten leading African universities, and a distinguished network for African research institutes. The AAP Consortium is currently composed of ten member institutions: Michigan State University and eleven African institutions. Lilongwe University of Agriculture and Natural Resources (LUANAR) (Malawi), Makerere University (Uganda); L’université des Lettres et des Sciences Humaines de Bamako (ULSHB) (Mali), United States International University (USIU) (Kenya); University of Botswana, University of Dar es Salaam (Tanzania); University of Pretoria, l’Université Cheikh Anta DIOP de Dakar (UCAD) (Senegal) and University of Nigeria, Nsukka (Nigeria). The vice chancellor and university management board wishes to than Prof Susan Wyche and MSU community for strong collaboration and supporting Egerton University staff and students in various engagements. To read more: Michigan State University Visiting Scholar gives fresh insights on redesigning agricultural hand tools to Egerton University

By: Raquel Acosta

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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