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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 PidduckMonday, May 30, 2022OTHER
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'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 PidduckMonday, May 30, 2022OTHER
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MSU Scholar gives fresh insights on redesigning agricultural hand tools to Egerton UniversityThe 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 UniversityBy: Raquel AcostaMonday, Mar 21, 2022EDUCATION
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Is Liberia Ready for Monetary Union? Exploring the Convergence Criteria for Eco AdoptionThis 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 GreavesWednesday, Feb 2, 2022OTHER
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Modeling with ARIMA-ARCH/GARCH Techniques to Estimate Weekly Exchange Rate of LiberiaThis 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 GreavesWednesday, Feb 2, 2022OTHER
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Investigating Saving and Investment Relationship: Evidence from an ARDL Bounds Testing ApproachThis is an empirical economics research article that was published.By: Joe GreavesWednesday, Feb 2, 2022OTHER
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Feminist Africa, Volume 2, Issue 2 (2021): Gender and Sexuality in African FuturismThe newest issue of Feminist Africa is now available! The theme of the issue is "Gender and Sexuality in African Futurism." You can access the full issue at Current Issue - Feminist Africa. Learn more about Feminist Africa here. TABLE OF CONTENTS Editorial: Gender and Sexuality in African Futurism · by Jacqueline-Bethel Tchouta Mougoué Feature Articles “How to Save the World from Aliens, Yet Keep Their Infrastructure”: Repurposing the “Master’s House” in The Wormwood Trilogy · by Jenna N. Hanchey and Godfried Asante When the Lagoons Remember: An Afroqueer Futurist Reading of “Blue Ecologies of Agitation” · by Kwame Edwin Otu “One Foot on the Other Side”: An Africanfuturist Reading of Irenosen Okojie’s Butterfly Fish (2015) and Akwaeke Emezi’s Freshwater (2018) · by Kelsey Ann McFaul Haunted Airports and Sexual Anxieties in Nana Nyarko Boateng’s “Swallowing Ice” · by Delali Kumavie Africanfuturism and the Reframing of Gender in the Fiction of Nnedi Okorafor · by Arit Oku Standpoint The Liquid Space where African Feminism and African Futurism Meet · by Minna Salami Fiction Land of My Dreams · by Juliana Makuchi Nfah-Abbenyi Exhibition The Afrofuturist Village · by Masiyaleti Mbewe Reviews “Liberation is Necessarily an Act of Culture”: A Review of Spirit Desire · by Luam Kidane Methodologies in Caribbean Research on Gender and Sexuality · by Sylvia Tamale Fashioning Postfeminism: Spectacular Femininity and Transnational Culture · by Rosemary Oyinlola PopoolaBy: Raquel AcostaTuesday, Jan 4, 2022CULTURE AND SOCIETY+1
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