The taxed informal economy: Fiscal burdens and inequality in Accras
- Authors: Anyidoho, Nana A , Gallien, Max , Rogan, Michael , Van den Boogaard, Vanessa
- Date: 2025
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/478095 , vital:78154 , https://doi.org/10.1016/j.worlddev.2024.106879
- Description: The common assumption that informal economies are untaxed has underpinned arguments that they represent an ‘untapped goldmine’ for government coffers. However, there has been limited empirical engagement with this assumption. While some studies have highlighted that many informal businesses pay both formal and informal taxes, there has been little systematic accounting of these payments. Using a novel dataset of 2,700 informal enterprises in the Accra metropolitan area in Ghana, this article presents the first geographically representative account of the nature, distribution and impact of taxation in an urban informal sector. We find that the majority of informal sector operators in this context pay a range of taxes and fees, which together amount to a significant burden, especially for low earners. Two key findings emerge in relation to the structure of these taxes. First, the incidence and burden of tax payments is highly uneven and strongly correlated with visibility to the state, suggesting that taxation is driven more by patterns of state enforcement than the choices of informal operators. Second, taxes and fees are highly regressive, with lower-earning operators paying significantly more in relation to their earnings. These findings have important implications for both our conception of informal businesses and efforts to tax informal businesses in low- and middle-income countries.
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The taxed informal economy: Fiscal burdens and inequality in Accras
- Authors: Anyidoho, Nana A , Gallien, Max , Rogan, Michael , Van den Boogaard, Vanessa
- Date: 2025
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/478084 , vital:78153 , https://doi.org/10.1016/j.worlddev.2024.106879
- Description: The common assumption that informal economies are untaxed has underpinned arguments that they represent an ‘untapped goldmine’ for government coffers. However, there has been limited empirical engagement with this assumption. While some studies have highlighted that many informal businesses pay both formal and informal taxes, there has been little systematic accounting of these payments. Using a novel dataset of 2,700 informal enterprises in the Accra metropolitan area in Ghana, this article presents the first geographically representative account of the nature, distribution and impact of taxation in an urban informal sector. We find that the majority of informal sector operators in this context pay a range of taxes and fees, which together amount to a significant burden, especially for low earners. Two key findings emerge in relation to the structure of these taxes. First, the incidence and burden of tax payments is highly uneven and strongly correlated with visibility to the state, suggesting that taxation is driven more by patterns of state enforcement than the choices of informal operators. Second, taxes and fees are highly regressive, with lower-earning operators paying significantly more in relation to their earnings. These findings have important implications for both our conception of informal businesses and efforts to tax informal businesses in low- and middle-income countries.
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A 20-year review of South African Early Grade Mathematics Research Articles
- Authors: Morrison, Samantha , Graven, Mellony , Venkat, Hamsa , Vale, Pamela
- Date: 2023
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/482278 , vital:78635 , https://doi.org/10.1080/18117295.2023.2226547
- Description: In this article we share the findings emanating from a 20 year (2003–2022) review of South African Early Grade Mathematics (EGM) research articles published in key international and local/regional journals. The review shows a substantial increase in the volume of published EGM articles in the second decade (2013–2022), nationally and internationally. These increases are marked across the key clusters of articles seen in our analysis: Teachers and Teaching, Learners and Learning, Language and Multilingualism, and Assessment. The emergence of the South African Journal of Childhood Education as a phase-specific journal in 2011 has been a particularly important factor within the increasing volume of publication. We note too, that whilst the base of publication across institutions has broadened in the local/regional publication space, international publications are tied primarily to projects linked with established South African Research Chairs.
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Directive counselling undermines “safe” abortion
- Authors: Mavuso, Jabulile M-J J , Macleod, Catriona I , du Toit, Ryan
- Date: 2023
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/434096 , vital:73031 , ISBN 97817936442138 , https://rowman.com/ISBN/9781793644213/Sexual-and-Reproductive-Justice-From-the-Margins-to-the-Centre
- Description: Sexual and Reproductive Justice: From the Margins to the Centre offers new insights and perspectives on sexual and reproductive justice. The thought-provoking and diverse contributions in this volume — which range from indigenous approaches to sexual violence to gender-affirming primary and mental healthcare — extend sexual and reproductive justice scholarship, and spark critical questions, novel thinking, and ongoing dialogue in this field.
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Examining the reading comprehension pedagogical practices developed by ESL teachers in Namibian primary schools
- Authors: Alumbungu, Marta N , Mpofu, Nhlanhla
- Date: 2023
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/483338 , vital:78745 , https://doi.org/10.1080/09500782.2023.2292597
- Description: Many studies addressing methods to improve reading comprehension in English Language Learners (ELLs) primarily focus on WEIRD (Western, Educated, Industrialized, Rich, and Democratic) samples. Unfortunately, ESL teachers in global South regions like Namibia have often been overlooked in this research. This study aims to bridge this gap by examining the self-developed strategies employed by Grade 7 ESL teachers to enhance reading comprehension in primary schools within Namibia’s Oshikoto region. This research adopts an exploratory case study approach with an interpretivist orientation. The selection of five Grade 7 ESL teachers is done purposefully, and data collection involves stimulated recall interviews and classroom observations. To analyse the collected data, an inductive thematic analysis is applied.
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Historical diversification of Pseudonympha Wallengren, 1857 (Lepidoptera: Nymphalidae: Satyrinae).
- Authors: van Steenderen, Clarke J M , Pringle, Ernest L , Villet, Martin H
- Date: 2023
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/442182 , vital:73965 , https://doi.org/10.1080/00222933.2023.2257373
- Description: The butterfly genus Pseudonympha and several related genera are endemic to southern Africa. Although many of the species are montane, some inhabit the arid interior of South Africa, offering an opportunity to study the palaeobiogeography of this biome. Morphological data (for all species of Pseudonympha and allied African and Asian genera) and molecular data (WG and COI genes for nine of the 15 species of Pseudonympha and all of the southern African endemic genera of Ypthimina) were compiled. Phylogenetic analysis indicated that Pseudonympha apparently originated in the Cape Fold Mountains about 15 Mya ago and spread steadily eastwards and northwards along the Great Escarpment during the aridification of the region, perhaps assisted by orogeny in the east and oceanic cooling in the west. Aridification cycles seem to have intermittently isolated some early lineages in elevated habitats in the interior, so that those lineages show lower speciation rates (or perhaps higher extinction rates) than those in the east. Four species delineation techniques indicated that some species are taxonomically oversplit. Based on genetic polyphyly and morphological similarity, we propose that the status of P. swanepoeli be reduced to that of a subspecies of P. varii, such that all the north-eastern populations from Harrismith to Tzaneen fall under P. varii swanepoeli van Son stat. n., and all the southern populations fall under P. varii varii van Son stat. n. Ultimately, the diversification of both of these lineages seems tied to their host plants’ response to aridification brought on by continental drift and orogeny. Sympatric organisms (eg cicadas) with biologies focused around different resources (eg savanna trees) show other patterns of diversification. The phylogenetic analysis of the subtribe Ypthimina also supports the monophyly of Paternympha, paraphyly of Ypthima, recognition of Thymipa Moore stat. rev. as a phylogenetic independent genus, and new relationships for Strabena.
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IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?
- Authors: Simbi, Chipo , Arendse, Jacqueline A , Khumalo, Sibanisezwe A
- Date: 2023
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/470633 , vital:77380 , https://www.emerald.com/insight/content/doi/10.1108/jaee-10-2021-0319/full/html
- Description: The institutional framework of an African country may influence the effectiveness of the International Financial Reporting Standards (IFRS) on foreign investment inflows. The purpose of this paper is to argue that the quality of a country's institutional framework impacts the effectiveness of IFRS to an adopting country and ultimately influences the levels of Foreign Portfolio Investment (FPI). Employing country-level data. A sample of 15 countries from Africa is used. Data is collected over a period of 22 years (1994–2014). The authors employ the General Method of Moments (GMM) panel regression technique to examine whether the quality of a country's institutional framework has an impact on the relationship between IFRS and FPI and the Propensity Score Matching (PSM) technique to assess the level of impact.
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The Role of the University as Mediator in a Skills Ecosystem Approach to VET
- Authors: Lotz-Sisitka, Heila , Openjuru, George , Zeelen, Jacques
- Date: 2023
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/434907 , vital:73115 , ISBN 978-1529224634 , https://bristoluniversitypress.co.uk/transitioning-vocational-education-and-training-in-africa
- Description: In this chapter, we focus particularly on the mediating role of the university, in close connection with vocational institutions and informal community actors, in developing an inclusive approach to vocational education and training (VET) through an expanded social ecosystem for skills model. Here we draw upon lessons learnt from the Alice and Gulu cases on communitybased approaches to establishing an expanded skills ecosystem approach to VET in Africa. The main ques-tion guiding this chapter relates to the possible mediating role of the university to enhance a regional expanded ecosystem for supporting quality vocational education that is also rele-vant to its context, including emergent possibilities to build skills and livelihoods linked to just transitions. Universities are not VET centres as conventionally understood, but they can contribute to VET in various ways. Most often, universities are identified as contributing to the qualifications and training of VET educators. In this chapter, we take a different angle and consider the role of engaged research and community engagement as two approaches that can contribute to the advancement of an expanded social ecosystem model with positive benefits for VET institutions. Drawing on insights gained in the earlier chapters of this book requires us to take into account several important realities as previously dis-cussed, as well as key ingredients for the development of a regional skills ecosystem of vocational education, as demon-strated by the two cases considered in this chapter.
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Analysing the Impact of Extended Curriculum Programmes: Implications for Theory, Design and Practice
- Authors: Boughey, Chrissie
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/434453 , vital:73063 , ISBN 9781991201737 , https://africansunmedia.store.it.si/ZA/book/extended-curriculum-programmes-challenges-and-opportunities/1199327
- Description: The introduction of ECPs in South African Universities is seen by many as South Africa’s key strategy for addressing the problem of poor patterns of student success and has its basis on the uncontested acceptance that an extended study duration may be necessary to bring some categories of learners to a level of parity with the readiness expectations of their course of study. Even so, this transformative strategic imperative has been plagued by a range of challenges that include poor systems readiness; poor selection mechanisms in the identification of ECP students; poor numeracy and literacy amongst students, and indifferent teacher involvement in ECPs. This volume offers a rare insight into many of the above-recognised challenges and in so doing provides critical matter for thought for educators within the higher education sector.
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Household dietary patterns and food security challenges in Peri-Urban South Africa: A reflection of high unemployment in the wake of rising food prices
- Authors: Chakona, Gamuchirai
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/433943 , vital:73013 , ISBN 978-3-030-93072-1 , https://doi.org/10.1007/978-3-030-93072-1_11
- Description: Urbanization is one of the major social changes sweeping the globe, with rapid growth of the urban population and stagnating growth of the rural population, especially in developing regions (UN-Habitat, 2020). In subSaharan Africa, rapid urbanization and poverty are the major fundamental development challenges that are perpetuating and deepening the crisis of food and nutrition insecurity in urban areas (Battersby, 2012). Many people living in urban areas face under-nutrition, mainly due to their lack of income rather than to a lack of capacity to produce food (Satterthwaite et al., 2010). The health and nutritional status of urban populations with very low incomes are at risk from rising prices in staple foods. This became evident with the rising hunger among urban populations after the food price rises in 2007 and the first half of 2008 (Cohen and Garrett, 2009). In South Africa, poverty, unemployment and high food prices are dominant and influence dietary change, which subsequently increases urban food insecurity and malnutrition (Battersby, 2012).
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Postgraduate education in a globalised world
- Authors: Boughey, Chrissie
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/434469 , vital:73066 , ISBN 9781991201225 , https://www.google.co.za/books/edition/The_Global_Scholar/KvQ3EAAAQBAJ?hl=enandgbpv=0
- Description: Interest in postgraduate education and the supervision of postgraduate research has developed in recent years, largely as a result of the impact of the so-called ‘knowledge economy’. South Africa’s National Plan 20301 draws on globalised discourses in holding that increases in the number of graduates, particularly at doctoral level, will contribute to economic prosperity because of the potential of postgraduate education to contribute to the processes of reinvention that drive the economic system itself. Even a brief glance at the mission and vision statements of a small sample of universities shows how this idea has been taken up within the higher education sector. In the context of high levels of unemployment, the idea that a postgraduate degree can lead to better work prospects also means that students who might never have considered doing a postgraduate degree previously, have now come forward to study at this level. All this then means that academics are being called upon to take on heavier supervision loads with a diverse array of students.
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Taxation and the informal sector in the Global South: Strengthening the social contract without reciprocity
- Authors: Rogan, Michael
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , book
- Identifier: http://hdl.handle.net/10962/478029 , vital:78148 , ISBN 9781839108068 , https://doi.org/10.4337/9781839108068.00011
- Description: Among both international financial institutions and developing country governments, there is an enduring interest in including more informal sector workers within national and local tax nets. The motivation for taxing the informal economy is related, in large part, to the need for greater ‘revenue mobilisation’but there is also a claim that taxation can improve or restore the social contract through greater government accountability and civic engagement (Prichard 2010, Kundt 2017). Supported by emerging perspectives within the ‘new fiscal sociology’1 there is a growing consensus that taxation is the social contract and that negotiation and collective action around tax obligations are the key defining relationship between the state and society. However, others, most notably Kate Meagher (2016), have warned that these perspectives have a number of ‘blind spots’ in relation to developing countries, more broadly, and the informal sector2 in particular. These include: a ‘Euro-centric’conceptualisation of the social contract, a narrow focus on traditional (northern) forms of taxation and a tendency to understand the informal economy as a homogenous group of workers (Meagher 2016). With 61 per cent of the world’s workers informally employed, including 67 per cent of those in emerging economies and 90 per cent in developing countries (ILO 2018), these blind spots have a particular relevance for the social contract, political participation, governance and accountability, especially in the countries of the global South.
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The Okavango Delta Peatlands
- Authors: Ellery, William N , Ellery, Karen S
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/434557 , vital:73077 , ISBN 978-3-030-86101-8 , https://doi.org/10.1007/978-3-030-86102-5_3
- Description: The presence of a large (approximately 2000 km2) peatland in a semi-arid climatic setting such as the Kalahari is unusual. Peat forms in permanently flooded areas in the Okavango Delta primarily due to the perennial input of large volumes of water from a distant catchment in the highlands of Angola, into a valley formed by rifting. Peat deposits form in three distinct settings in the Okavango: backswamp settings where open water is converted into homogeneous emergent peatlands, lake and channel margins where the peatland is patchy, and the inlets to lakes that connect to the primary distributary channel, which presently is the Okavango-Nqoga-Maunachira River system. An unusual feature of peat formation in backswamp areas, as well as in lake and channel margin settings, is that frequently mats of fine organic detritus on the bed rise to the water surface and are colonised by emergent plants.
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Towards a more inclusive social protection: informal workers and the struggle for a new social contract
- Authors: Alfers, Laura C , Moussié, Rachel
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/478239 , vital:78167 , ISBN 9781839108068 , https://doi.org/10.4337/9781839108068.00012
- Description: The provision of social protection by the state in the form of social assistance, insurance and services is widely considered to be a key component of a social-justice-oriented social contract–the “implicit social agreement” which establishes the “guiding principles in building economic, social and political institutions”(Behrendt et al. 2019, Hickey 2011). The COVID-19 crisis revealed the extent to which informal workers remain unprotected by these provisions. Their exclusion significantly contributed to the severity of the economic crisis which accompanied the health crisis. At the same time the pandemic has also opened up the political space to (re) negotiate a social contract where protections hold a more central position. This chapter focuses on pre-COVID-19 attempts by organizations of informal workers to engage in dialogue and advocacy to shape such a social contract by transforming spaces for negotiation or creating new spaces for interactions with government at international, national and municipal levels. In doing so it emphasizes the idea of the social contract as less of a static entity than a shifting process of challenge and negotiation (Hickey 2011). The social contract, understood as a process, brings to the fore the question of power–who holds the power to shape the terms of engagement in such processes, who is considered a social actor worthy of having a seat at the table, to what extent do different actors hold the expertise and knowledge necessary to make change.
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Development and education that sustain: Expanding value chains in agriculture, mining and higher education in southern Africa
- Authors: Rosenberg, Eureta , Shumba, Overson , Ngoma, Justine , Cobban, Leigh
- Date: 2021
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/435811 , vital:73203 , ISBN 978-3-030-74693-3 , https://doi.org/10.1007/978-3-030-74693-3_16
- Description: Deep sustainability, as defined in this chapter, requires a rad-ical conceptual shift, and aligned practical strategies for cre-ating livelihoods and value in new ways. This chapter ex-plores an expanded value chain approach through which in-dustries, communities and higher education institutions in Af-rica can transition towards development that sustains eco-systems and society. An analysis is presented, based on ex-amples from agriculture and mining, two of the most signifi-cant industries on the continent, as well as higher education. The analysis is done by applying key concepts to existing case studies from Zambia and South Africa, and then explor-ing implications for higher education institutions. The chapter concludes that possibilities for more sustainable and shared value creation are already evident in the selected industries, but achieving the shifts required is challenging. Higher edu-cation emerges as having a very significant role to play, through new curriculum and research directions, with greater local relevance, to enable graduates and industries to critical-ly and creatively engage with the challenges on the road to greater sustainability. In this way, higher education institu-tions would become partners in expanded, shared value cre-ation towards deep sustainability.
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Engaging Education for Sustainable Development as Quality Education in the Fundisa for Change Programme
- Authors: Schudel, Ingrid J , Lotz-Sisitka, Heila , Songqwaru, Zintle , Tshiningayamwe, Sirkka
- Date: 2021
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/435031 , vital:73125 , ISBN 9781928502241 , https://library.oapen.org/handle/20.500.12657/64082
- Description: Since the Industrial Revolution began in the late 18th century, development has provided humankind with numerous benefits, such as modern medicine, housing, transport and communication systems. However, progress and the contemporary model of development has also brought its problems, as non-renewable resources have been overextracted, and large volumes of waste created, resulting in pollution that has impacted on the health of people and the environment. Most people are now aware that human actions are changing the climate in unpredictable ways. Massive over-consumption of resources and continued environmental degradation are undermining the natural systems we depend on, impacting most severely on the poor and marginalised people in our society. Societies around the world must adapt and change their practices for a low-carbon, more sustainable future.
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Inclusion as social justice: Nancy Fraser’s theory in the South African context
- Authors: Musara, Ellison , Grant, Carolyn , Vorster, Jo-Anne E
- Date: 2021
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/453493 , vital:75258 , ISBN 978-3-030-35858-7 , https://doi.org/10.1007/978-3-030-35858-7_107
- Description: Current research suggests that the meaning of inclusion and social justice is still widely contested despite the seeming global acceptance of these educational reforms in most nations. While inclusion and social justice policies are now prevalent in many countries, these concepts bear discussion because they remain elusive and thus subject to numerous interpretations. This chapter reports on conceptualizations of inclusion and social justice in the South African context by authors who live and work in South Africa. They critically examine the concept of inclusion using American critical theorist-feminist Nancy Fraser’s social justice framework. The authors demonstrate how this substantive theory of justice usefully provides conceptual tools for understanding inequalities and inequities in education. An analysis is presented of inclusion as social justice and demonstrates what it looks like in the real-life practice of a South African case. Educators will find conceptual tools aimed at creating meaningful interventions in the areas of inclusion, equity, and social justice that support diverse learners with wide-ranging needs.
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Monetary Policy Credibility and Inflation Expectations: Exploring an unconventional channel in South Africa
- Authors: Bom, Abongile S , Khumalo, Sibanisezwe A
- Date: 2021
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/470644 , vital:77381 , https://hdl.handle.net/10520/ejc-aa_ajber_v16_n3_a15
- Description: Conventional monetary policies have been tested by the various shocks that have recently affected the globe. As a result, the effectiveness of traditional tools in dealing with contemporary shocks have been questioned in recent literature. In South Africa, relatively high inflation levels and sluggish growth rates when compared to other emerging economies have made it difficult for the South African Reserve Bank (SARB) to maintain credibility through its monetary policies. This study ascertained if a forward guidance unconventional monetary policy measure is one way to help regain monetary policy credibility. Using the ARDL technique, the study assessed whether the monetary policy credibility level altered the economic agents' views on inflation expectations within South Africa in the short run and long run. The study found that asymmetric credibility at a threshold of 5.5% lowered inflation expectations.
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AMBER force field parameters for the Zn (II) ions of the tunneling-fold enzymes GTP cyclohydrolase I and 6-pyruvoyl tetrahydropterin synthase:
- Authors: Khairallah, Afrah , Tastan Bishop, Özlem , Moses, Vuyani
- Date: 2020
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/163068 , vital:41009 , DOI: 10.1080/07391102.2020.1796800
- Description: The folate biosynthesis pathway is an essential pathway for cell growth and survival. Folate derivatives serve as a source of the one-carbon units in several intracellular metabolic reactions. Rapidly dividing cells rely heavily on the availability of folate derivatives for their proliferation. As a result, drugs targeting this pathway have shown to be effective against tumor cells and pathogens, but drug resistance against the available antifolate drugs emerged quickly. Therefore, there is a need to develop new treatment strategies and identify alternative metabolic targets. The two de novo folate biosynthesis pathway enzymes, GTP cyclohydrolase I (GCH1) and 6-pyruvoyl tetrahydropterin synthase (PTPS), can provide an alternative strategy to overcome the drug resistance that emerged in the two primary targeted enzymes dihydrofolate reductase and dihydropteroate synthase.
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Creating learning and action space in South Africa’s post-apartheid land redistribution program:
- Authors: Kepe, Thembela , Hall, Ruth
- Date: 2020
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/163842 , vital:41075 , https://0-doi.org.wam.seals.ac.za/10.1177/1476750317705966
- Description: This paper uses the case of South Africa’s latest land redistribution strategy known as the Proactive Land Acquisition Strategy, to explore whether, and how, research can have direct and positive impacts on beneficiaries of land reform. The study is situated within the practice of action research: to explore how it can generate knowledge that can be shared back and forth between stakeholders, as well as how it may ignite changes that the participants desire.
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