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Perceptions of online self- and peer-assessment: accounting students in a large undergraduate cohortPurpose 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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ArticleOTHER
Perceptions of online self- and peer-assessment: accounting students in a large undergraduate cohortPurpose 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. Read moreBy: Teresa Pidduck
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ArticleOTHER
Sobering up in South Africa: The Sin Tax Consequences of a PandemicIn 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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ArticleOTHER
Sobering up in South Africa: The Sin Tax Consequences of a PandemicIn 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. Read moreBy: Teresa Pidduck
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ArticleOTHER
'Semantic Gyrations' - When are Naartjies oranges? Beneath the surface of ABSA Bank Limited v CSARSThis 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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ArticleOTHER
'Semantic Gyrations' - When are Naartjies oranges? Beneath the surface of ABSA Bank Limited v CSARSThis 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. Read moreBy: Teresa Pidduck
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OpportunityCULTURE AND SOCIETY+1
Virtual Conference: Religion and Democracy on the African ContinentVirtual Conference: Religion and Democracy on the African Continent: Colonial Legacies and Postcolonial Possibilities “A broad rethinking of political issues becomes possible when Western ideals and practices are examined from the vantage point of Africa.”—Pankaj Mishra, New York Review of Books Join us Saturday, May 7–Sunday, May 8, for a virtual conference, featuring scholars of Africana Studies, Religious Studies, Anthropology, History, Sociology, Law, and Politics, who will share their expertise on religion and democracy on the African continent. The event will feature a keynote address by Mahmood Mamdani, the Herbert Lehman Professor of Government at Columbia University and author of the book, Neither Settler Nor Native: The Making and Unmaking of Permanent Minorities, (Harvard University Press, 2020). The conference presentations will result in the publication of an edited volume to be made freely available next year. Registration The conference will be hosted on Zoom; attendees must register separately for each session. Click on the linked session titles below to register and to learn more about the sessions and speakers. All sessions will be recorded and made available on the Religion, Race & Democracy Lab’s Vimeo channel. Schedule of Events Saturday, May 7: Looking Back 9–11 AM EST Historical Formations of Religion and Democracy 11:30 AM–1:30 PM EST African Religious Movements & Democracies 2–4 PM EST Keynote Lecture: Mahmood Mamdani, Neither Settler Nor Native: The Making and Unmaking of Permanent Minorities Sunday, May 8: Looking Forward 10 am–12 PM EST Contemporary Conflicts, the State, and Religion in Africa 1–4 pm EST New Theories and the Future of Religion and Democracy in Africa (followed by Closing Remarks) Co-sponsored by the University of Virginia Democracy Initiative's Religion, Race & Democracy Lab, the Page-Barbour Funds, the Institute of the Humanities & Global Culture, the Carter G. Woodson Institute, and the Virginia Center for the Study of Religion.By: Raquel Acosta
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OpportunityCULTURE AND SOCIETY+1
Virtual Conference: Religion and Democracy on the African ContinentVirtual Conference: Religion and Democracy on the African Continent: Colonial Legacies and Postcolonial Possibilities “A broad rethinking of political issues becomes possible when Western ideals and practices are examined from the vantage point of Africa.”—Pankaj Mishra, New York Review of Books Join us Saturday, May 7–Sunday, May 8, for a virtual conference, featuring scholars of Africana Studies, Religious Studies, Anthropology, History, Sociology, Law, and Politics, who will share their expertise on religion and democracy on the African continent. The event will feature a keynote address by Mahmood Mamdani, the Herbert Lehman Professor of Government at Columbia University and author of the book, Neither Settler Nor Native: The Making and Unmaking of Permanent Minorities, (Harvard University Press, 2020). The conference presentations will result in the publication of an edited volume to be made freely available next year. Registration The conference will be hosted on Zoom; attendees must register separately for each session. Click on the linked session titles below to register and to learn more about the sessions and speakers. All sessions will be recorded and made available on the Religion, Race & Democracy Lab’s Vimeo channel. Schedule of Events Saturday, May 7: Looking Back 9–11 AM EST Historical Formations of Religion and Democracy 11:30 AM–1:30 PM EST African Religious Movements & Democracies 2–4 PM EST Keynote Lecture: Mahmood Mamdani, Neither Settler Nor Native: The Making and Unmaking of Permanent Minorities Sunday, May 8: Looking Forward 10 am–12 PM EST Contemporary Conflicts, the State, and Religion in Africa 1–4 pm EST New Theories and the Future of Religion and Democracy in Africa (followed by Closing Remarks) Co-sponsored by the University of Virginia Democracy Initiative's Religion, Race & Democracy Lab, the Page-Barbour Funds, the Institute of the Humanities & Global Culture, the Carter G. Woodson Institute, and the Virginia Center for the Study of Religion. Read moreBy: Raquel Acosta
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OpportunityEDUCATION
CALL FOR WRITTEN RESPONSES TO THE CIES 2023 CONFERENCE THEMECALL FOR WRITTEN RESPONSES TO THE CIES 2023 CONFERENCE THEME "IMPROVING EDUCATION IN A MORE EQUITABLE WORLD" The 2023 Conference Theme was announced in Minneapolis at our annual gathering on Apr. 18-22, 2022. The landing page of our next year’s conference is at this link. You are warmly invited to submit a written response to the 2023 Conference Theme “Improving Education for a More Equitable World”. The response will be a 3,000 or more-word essay addressing anything meaningful around the conference theme, covering one or more of the three broad areas, i.e., improvement and equity (and social justice) in comparative/international education.This is a great opportunity for you to respond to the conference theme around such critical questions as: How should we critically look at and meet the desired outcomes across times and spaces? in what ways may micro, meso, and/or macro educational strategies, structures, and processes be improved along with their environments? How do we know through rigorous methods we ARE making progress responsively? What changes can bring about responsible and sustainable advancement in learning, teaching, and schooling? What implications may these changes have on individual systems, contexts, and the already vulnerable planet? How may our endeavors help redefine comparative and international education in a way that reconnects it with contextualized educational policy and practice?You are also encouraged to touch on any other critical questions about the conference theme.Your written response will have an opportunity to be published after review on the CIES 2023 website along with our online submission system this summer.Please submit your written response to the conference theme by June. 15, 2022. All submissions should be sent as a Microsoft Word attachment to cies2023@cies.us with Written Response in your subject line.Please follow APA style with a cover page including your full name and passport-size photo, affiliations, the title for your written response, and a complete reference list ending your essay. By your submission, you authorize CIES to publicize the information on the cover page together with your written response. As a by-product, written responses will be planned for an edited volume or a special issue after the annual conference in 2023! Please help circulate this announcement to anybody, especially academics, practitioners, and students, who may have an interest in joining our conversations for CIES 2023 Conference on February 18-22, Washington, D.C.By: Raquel Acosta
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OpportunityEDUCATION
CALL FOR WRITTEN RESPONSES TO THE CIES 2023 CONFERENCE THEMECALL FOR WRITTEN RESPONSES TO THE CIES 2023 CONFERENCE THEME "IMPROVING EDUCATION IN A MORE EQUITABLE WORLD" The 2023 Conference Theme was announced in Minneapolis at our annual gathering on Apr. 18-22, 2022. The landing page of our next year’s conference is at this link. You are warmly invited to submit a written response to the 2023 Conference Theme “Improving Education for a More Equitable World”. The response will be a 3,000 or more-word essay addressing anything meaningful around the conference theme, covering one or more of the three broad areas, i.e., improvement and equity (and social justice) in comparative/international education.This is a great opportunity for you to respond to the conference theme around such critical questions as: How should we critically look at and meet the desired outcomes across times and spaces? in what ways may micro, meso, and/or macro educational strategies, structures, and processes be improved along with their environments? How do we know through rigorous methods we ARE making progress responsively? What changes can bring about responsible and sustainable advancement in learning, teaching, and schooling? What implications may these changes have on individual systems, contexts, and the already vulnerable planet? How may our endeavors help redefine comparative and international education in a way that reconnects it with contextualized educational policy and practice?You are also encouraged to touch on any other critical questions about the conference theme.Your written response will have an opportunity to be published after review on the CIES 2023 website along with our online submission system this summer.Please submit your written response to the conference theme by June. 15, 2022. All submissions should be sent as a Microsoft Word attachment to cies2023@cies.us with Written Response in your subject line.Please follow APA style with a cover page including your full name and passport-size photo, affiliations, the title for your written response, and a complete reference list ending your essay. By your submission, you authorize CIES to publicize the information on the cover page together with your written response. As a by-product, written responses will be planned for an edited volume or a special issue after the annual conference in 2023! Please help circulate this announcement to anybody, especially academics, practitioners, and students, who may have an interest in joining our conversations for CIES 2023 Conference on February 18-22, Washington, D.C. Read moreBy: Raquel Acosta
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OpportunityWATER, ENERGY, AND THE ENVIRONMENT+1
Call for Applications for the 2022 Ife Institute of Advanced StudiesCall for Applications for the 2022 Ife Institute of Advanced Studies’ summer institute with doctoral and postdoctoral researchers in the humanities, the social sciences, and STEM affiliated with your institution and related networks.The Ife Summer Institute is an international platform for nurturing a new generation of scholars in the humanities and social sciences held for three years at Ile-Ife in Nigeria, and virtually in 2020-2021 to accommodate COVID-19 pandemic restrictions. The institute hosts participants from all over the world and boasts distinguished faculty engaging contemporary scholarly topics.This year’s Institute will be held both in-person and via Zoom. Certificates of participation will be awarded to all registered participants at the end of the Institute.More details about the online application are available on our website: https://www.ias-ife.com/<https://urldefense.com/v3/__https://www.ias-ife.com/__;!!HXCxUKc!iFM-iw4Hrc2buEwZzpnc791_EE0KuPMSXRZ8ZM5i6kNVTuvob3AJYw2dQVuqTSc$ .We can also be reached for questions or clarification at iiasng.office@gmail.com<mailto:iiasng.office@gmail.com or summerinstituteife.ng@gmail.com<mailto:summerinstituteife.ng@gmail.com>.By: Raquel Acosta -
OpportunityWATER, ENERGY, AND THE...+1
Call for Applications for the 2022 Ife Institute of Advanced StudiesCall for Applications for the 2022 Ife Institute of Advanced Studies’ summer institute with doctoral and postdoctoral researchers in the humanities, the social sciences, and STEM affiliated with your institution and related networks.The Ife Summer Institute is an international platform for nurturing a new generation of scholars in the humanities and social sciences held for three years at Ile-Ife in Nigeria, and virtually in 2020-2021 to accommodate COVID-19 pandemic restrictions. The institute hosts participants from all over the world and boasts distinguished faculty engaging contemporary scholarly topics.This year’s Institute will be held both in-person and via Zoom. Certificates of participation will be awarded to all registered participants at the end of the Institute.More details about the online application are available on our website: https://www.ias-ife.com/<https://urldefense.com/v3/__https://www.ias-ife.com/__;!!HXCxUKc!iFM-iw4Hrc2buEwZzpnc791_EE0KuPMSXRZ8ZM5i6kNVTuvob3AJYw2dQVuqTSc$ .We can also be reached for questions or clarification at iiasng.office@gmail.com<mailto:iiasng.office@gmail.com or summerinstituteife.ng@gmail.com<mailto:summerinstituteife.ng@gmail.com>. Read moreBy: Raquel Acosta -
OpportunityCULTURE AND SOCIETY
Displacement and Belonging: Lessons from the Indian Ocean and Beyond/ Circulations et appartenancesDisplacement and Belonging :Lessons from the Indian Ocean and BeyondIn Honor of Pier Larson Circulations et appartenances :leçons de l’océan Indien et au-delàEn l'honneur de Pier Larson Online international conference organized by:Klara Boyer-Rossol (CIRESC and BCDSS, Bonn University),Jennifer Cole (The University of Chicago),Tasha Rijke-Epstein (Vanderbilt University),Samuel Sanchez (Université Paris 1 - Panthéon Sorbonne),Dominique Somda (Huma - University of Cape Town). Thursday 5 May 2022 & Friday 6 May 2022 PROGRAMMEAbstracts Register hereBy: Raquel Acosta
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OpportunityCULTURE AND SOCIETY
Displacement and Belonging: Lessons from the Indian Ocean and Beyond/ Circulations et appartenancesDisplacement and Belonging :Lessons from the Indian Ocean and BeyondIn Honor of Pier Larson Circulations et appartenances :leçons de l’océan Indien et au-delàEn l'honneur de Pier Larson Online international conference organized by:Klara Boyer-Rossol (CIRESC and BCDSS, Bonn University),Jennifer Cole (The University of Chicago),Tasha Rijke-Epstein (Vanderbilt University),Samuel Sanchez (Université Paris 1 - Panthéon Sorbonne),Dominique Somda (Huma - University of Cape Town). Thursday 5 May 2022 & Friday 6 May 2022 PROGRAMMEAbstracts Register here Read moreBy: Raquel Acosta
