Improving the tax dispute resolution process in Nigeria with special attention to the tax appeal tribunal: insights from South Africa with an emphasis on tax courts by Esomeju, Nneka Cecilia

“…The key findings were as follows: (a) some current shortcomings can be explained by the historical evolution of the Nigerian tax environment, chiefly because taxation was introduced at different periods in the different regions of Nigeria and laws were not amended in a uniform manner; (b) there is no uniform centralised in-house dispute resolution process in the Nigerian federal tax authority; (c) the federal tax authority prefers to settle disputes out of court; (d) taxpayers comply better when a diplomatic approach to settling disputes is used by the tax authority; (e) Lagos was the most tax-compliant and litigious state in Nigeria; (f) conflicting decisions by courts of commensurate rank did not change the pre-existing practices of the tax authority as the authority will continue with the practice until it is vacated by a higher court; and (g) litigation was possibly a form of tax planning for some taxpayers. …”
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Operational modelling of geomagnetic fields and geomagnetically induced currents by Heyns, Michael John

“…This research has direct applications for power system operators in mid-latitude regions. The use of variometers and low-cost GIC monitors supports the feasibility of large-scale data collection. …”
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The search for hybrid tectonics in contemporary African architecture: encounters between the global and the local by Louw, Michael Paul

“…The literature review explored different positions related to technē, technology and tectonics, and consid - ered theories that range from Bhabha's reading of hybridisation to Frampton, Lefaivre and Tzonis' development of Critical Regionalism. In parallel, a cata - logue of buildings that exhibit a tendency towards hybridisation was produced and developed into an open access website. …”
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Prevalence, Risk Factors and Predictors of Adverse Outcomes of Febrile Neutropenia in Oncology Patients on Chemotherapy at the Red Cross War Memorial Children's Hospital: A Three Y... by Adekunle, Motunrayo

“…Background: Febrile neutropenia (FN) is the commonest fatal acute complication of cancer treatment in children. The need for regional clinical decision rules allowing for home-based care in those at low risk for adverse outcomes has been identified. …”
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Asymmetrical power relations: a legal analysis of the European Union and Economic Community of West African States Economic Partnership Agreement by Agbo-Ejeh, Christiana I

“…The approach offers an effective means to gain insights into the real issues canvassed by the opponents of the EPA and the current impasse in the trade relationship between the two regions. Ghana and Nigeria are employed as case studies for the EU's trade relations with West Africa. …”
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A Spatial Suitability Assessment of Maize and Tobacco in Response to Temperature and Rainfall Changes in Zimbabwe by Nkoma, Tsungai

“…A 5%, 15%, and 30% decline in the average rainfall will result in previously suitable areas becoming marginal, very marginal, and others unsuitable for both crops that are in agro-ecological regions I to III; i.e., provinces that include Mashonaland Central, Mashonaland West, Mashonaland East, Harare, and Manicaland. …”
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The genetic basis of plumage polymorphism in the black sparrowhawk by Rodseth, Edmund

“…No polymorphisms associated with morph were found in the coding regions of the melanogenesis genes melanocortin 1 receptor (MC1R), agouti signalling protein (ASIP), or proopiomelanocortin (POMC). …”
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‘Let's build houses': the order of housing development shaping childhood topography in Mafuyana, Maphisa by Ncube, Min'enhle

“…The evolutions of rural dwellings in southern Africa since the 19th Century and labour migration under colonialism – which characterised the scattering of peoples and the formation of new communities – were determined according to available resources, the physical nature of regions, the models of kinship and daily activities of rural life. …”
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MAIDAKUTIBVISA - Developing networks of permanence and impermanence within Mbare, Harare, Zimbabwe, through the preservation and adaptation of informal infrastructure. by Mashiri, Tadiwa

“…This thesis investigation also looks at the application and investigation of spatial theories such as the Metabolist theory and critical regionalism to solve the spatial issues that currently exist within this nomadic and ever-changing context. …”
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Event characteristics of intra-seasonal climate circulations by Tennant, Warren James

“…General circulation models are shown to capture inter-annual variability such that forecasts of regional rainfall, of useful skill at a seasonal scale, may be made. …”
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Enhancing participation through rural self-help structures in KwaZulu - the case of a bureaucratic public institution by Ndlovu, Baby E C

“…Instead of closing the regional, inter-district and inter-family development gaps, they tend to perpetuate the problem. …”
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Is sustainable intensification possible in smallholder crop production systems in semi-arid West Africa? The case of the Red Volta and Black Volta basins in Northern Ghana by Ansah, Prince

“…Food systems experts consider Sustainable Intensification (SI) a key concept to tackle the increasing global and regional food demand, particularly in semi-arid West Africa, which is prone to socioeconomic and biophysical challenges. …”
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Knowledge for change, or more of the same? The roles of policy knowledge systems in the nationally determined contributions of South Africa, Ghana and Kenya by Boulle, Michael

“…It does so by utilising a comparative, qualitative case study research design, drawing on literature and document review, direct observation, semi-structured interviews, and regional workshops as its data collection methods. …”
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The Kalahari Desert Festival: Music and Dance as a Celebration of Heritage and Identity Amongst the ǂKhomani San by Adams, Eshcha

“…The Kalahari Desert Festival is a significant annual festival, which provides a platform for local ǂKhomani San and related regional communities to celebrate their heritage and identity through music, dance and other art forms. …”
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New research methods for the analysis of fossil Anura ilia and their utility for reconstructing the palaeoenvironment of Swartkrans Cave by Brand, Ruan

“…It has been hypothesized that areas with remnants of woodlands may have played an important role in human evolution by acting as refugia during periods of regional aridity and resource scarcity during the Pleistocene in Africa. …”
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Microplastic ingestion by two estuarine-associated mullet species, Chelon richardsonii and Chelon dumerili in the Breede Estuary, South Africa by Elliott, Daniel

“…It is imperative that a better understanding of MP pathways through marine food webs is established on a local, regional, and global scale in order to mitigate the resulting risks associated with fish, humans, and any other animal-related consumption. …”
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Contribution of anthropogenic climate change to the magnitude of extreme rainfall events and associated synoptic conditions during recent flooding in Kenya by Kimutai, Joyce

“…By using three different attribution approaches, and utilising two observational datasets, one reanalysis data and two independent climate model experiment setups, the study was able to quantify how the local thermodynamic and regional dynamic conditions driving the flood-inducing rainfall in these seasons may have been altered by human-induced climate change. …”
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Multicriteria Decision Method for Renewable Energy Production: Siting Solar, Wind and SHP Plants in Zimbabwe by Ngwenya, Grace

“…The method used to identify suitable regions for renewable energy in Zimbabwe were compared to the existing renewable resources in Zimbabwe and validated using models created for South Africa. …”
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The agricultural value chain between small or informal farmers and larger actors, whether the state or corporations. How is the C-19 crisis response to food supply shaping value c... by Rapson, Mandy

“…A longitudinal qualitative study was conducted between April 2020 and March 2022 on smallscale farmers from three diverse socio-geographic regions in three provinces in South Africa. The results showed that intermediaries were critical to the recovery of small-scale farmers. …”
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Familial hypercholesterolaemia - the Cape Town experience by Firth, Jean Catherine

“…The first description of a geographic distribution of Afrikaners with familial hypercholesterolaemia is given. This regional variation might relate to migration of early settlers away from the Cape. …”
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