Organisational commitment of accountants in Australia and South Africa

This paper examines the independent variables of perceived environmental uncertainty (PEU) and the cultural beliefs of collectivism/individualism between two countries, Australia and South Africa. These countries were chosen because Australia is a stable democracy and South Africa is an emerging democracy which is undergoing significant political, social and economic transformation. The purpose of this paper is to determine whether accountants' commitment to an organisation is associated with perceived environmental uncertainty, collectivism and nationality.

The results of this study suggest that individuals' organizational commitment is associated with nationality (South African and Australian) and that relationship is associated with their cultural beliefs (collectivism/individualism) and an environmental variable, perceived environmental uncertainty.

This research is regarded as important in that multi-national organisations operating in different political and social environments may choose to use different means to ensure the maximum organisational commitment from their employees, in particular, those who are professional accountants.

Capital gains tax in South Africa : lessons from Australia?

In the budget review of23 February 2000, the South African Minister of Finance announced that a capital gains tax ('CGT') would be introduced into South Africa, the anticipated start date at that point being 1 April 2001. Pursuant to Taxation Laws Amendment Act 5 of 2001, a CGT of general operation was introduced into the South African Income Tax Act 58 of 1962 (the 'ITA 1962') through the insertion of the Eighth Schedule¹, read together with s 26A of the Act. Section 26A is the charging provision that states that a person's taxable income included their 'taxable capital gain'. As discussed below, the start date was revised to 1 October 2001.

Environmental education research in southern Africa: dilemmas of interpretation

These multiple framings of our reflections on environmental education research in southern Africa are written as dilemmas of interpretation that aim to disrupt any temptation to generalise or essentialise its qualities and characteristics. Recognising that research is a textual practice, we use J. M. Coetzee's portrayal of the dilemmas faced by African novelists as a point of departure in reflecting on the changing landscape of environmental education research in southern Africa as we have experienced it over six years. We provide readings framed by reference to post-colonialism, changing epistemologies and methodologies, contexts of transformation and tension, the influence of international organisations such as the United Nations and its instrumentalities, and concerns about human rights and accountability. We conclude by affirming the post-colonialist trajectories of environmental education research in southern Africa and speculating on the distinctive possibilities that recovering ubuntu (an ethic of sharing and hospitality) might offer to researchers in this region.

Nervous outsiders : Australia and the 1955 Asia-Africa conference in Bandung

In 1955 29 Asian, African and Middle Eastern nations gathered in Bandung. Indonesia, to discuss a range of issues including colonialism, racialism, economic development, war and peace. India's Prime Minister. Jawaharlal Nehru, was one of the key figures at the conference, but the Chinese Prime Minister, Chou En-lai. was the primary focus of world attention and media interest. The conference raised awkward questions for the Australian government. It highlighted the point that Australia was geographically part of Asia and had a vital interest in the region, but the fact that Australia had not been invited to attend the conference emphasised its status as a nation apart, racially and culturally. The Bandung conference provides an ideal opportunity to examine thinking about Australia's place in Asia as key figures in the Department of External Affairs. journalists and Asianist intellectuals debated whether or not Australia should attend.

Fat, rich and beautiful: changing socio-cultural paradigms associated with obesity risk, nutritional status and refugee children from sub-Saharan Africa

There has been an increase in Australia's intake of refugees and migrants from sub-Saharan Africa over the last two decades. These refugees have been exposed to nutritional risks prior to migration, which, together with changes associated with acculturation, impact on their health and nutritional status post-migration. However, there is a paucity of data in Australia that has examined the health and nutritional status of this ethnic minority in Australia. Despite basic research assessing the nutritional status of children, none have specifically concentrated on the health and nutritional situation of sub-Saharan refugee children. In the absence of such studies, this paper explores issues relating to obesity in sub-Saharan African refugee children within a cultural and public health framework. We begin by outlining the history of obesity and its cultural meaning. We then move to a consideration of predisposing factors for obesity and how these factors translate into obesity risk contexts of sub-Saharan refugees post-migration. We argue there are a number of key challenges related to culture and the relationship between socio-economic factors post-migration that require addressing by health professionals, dieticians and health educators to ensure the delivery of successful health outcomes.

Teacher attitudes and perceptions of primary school music education at independent schools in South Africa

As South Africa enters the new millennium and is currently in its second term of democracy, the question remains: is outcomes-based education preliminary the way forward for learners in South Africa. The new education system recognises the importance of arts education and specifically music education at the primary school level. This article focuses on music education at independent schools in Gauteng, South Africa. The reporting of this article is based on the author's doctoral thesis entitled "Outcomes-based music education in the foundation phase at independent schools in Gauteng, South Africa". The principal form of research was a questionnaire sent to music teachers at primary schools registered with the Independent Schools Council (ISC). The purpose of the questionnaires was to contribute to a study on teachers' perceptions, attitudes and opinions regarding music education and outcomes-based education. The questionnaire was divided into three main sections, namely: personal and professional details, outcomes-based education and general information. Both open and closed types of questions were employed. The questionnaire yielded both ambivalent views about the change of the education system as well as the inclusion of music as an area of learning within "Arts and Culture". It also identified current teaching trends and exposed areas of weakness that call for attention.

Tonic sol-fa in South Africa : a case study of endogenous musical practice

Tonic Sol-fa was introduced to South Africa during the mid nineteenth century initially by Christian missionaries and later by professional educators to schools, teacher training institutions and local communities. Despite Tonic Sol-fa being the principal means of formal pedagogy and the most commonly-accepted notational medium through which South African communities have developed and sustained what is unquestionably a vibrant choral music tradition, there has been some fairly forthright condemnation of the overall effects of European music - particularly tonal-functional harmony - on indigenous culture. Agawu (2003) and Nzewi (1999), for example, have identified what they describe as the adverse effects of European music on African culture.

This paper counters these criticisms in one respect. It argues that, as one of the most prominent manifestations of European musical culture in sub-Saharan Africa, Tonic Sol-fa represents what Ntuli (2001) identifies as endogenous knowledge - knowledge acquired from non-indigenous sources that has been assimilated and integrated with indigenous knowledge to become the collective heritage of a people. This contention is supported by four short case studies of indigenous South African composers - two past and two contemporary musicians - who have utilised Tonic Sol-fa in their choral music writing and teaching, albeit in differing ways. The paper aims to counter the general criticism that European music has been injurious to indigenous African culture; rather it argues that in reality this manifestation of European music represents an exemplar of endogenous knowledge.

Musical arts education in Africa : differentiation, integration and disassociation

By discussing the future challenges to musical arts education in Africa in which local cultural practices are valued, the differences of those historically marginalised by virtue of gender, race, ethnicity, and class, are celebrated. In Africa, musical arts education and culture are regarded as an integral part of our life, which not only embraces the spiritual, material and intellectual aspects of our society, but also contributes greatly toward our emotional development. This affirms the integrity and importance of various forms of 'Art' including literature, technology, design, dance, drama, music, visual art, media and communication.

This paper will discuss the future of African musical arts education programmes through the dynamic cycle of differentiation, integration and disassociation. The authors will consider the concept of ‘differentiation’, ‘integration’ and ‘disassociation’ within musical arts practice. An analysis of selected international arts education programmes provides a globally differentiated perspective through a discipline-based approach. In the African context, arts education programmes are located within an integrated approach. The structure of a Music Action Research Team (MAT cell) in Southern African Developing Community (SADC) countries will be highlighted as a means to address disassociation through the active engagement of professional development programmes offered by the Centre for Indigenous African Instrumental Music and Dance (CIIMDA).

Evidence for Megalake Chad, north-central Africa, during the late quaternary from satellite data

The existence of a very large Lake Chad during the late Quaternary, Megalake Chad, has long been questioned. A Megalake Chad would present strong evidence for climatic fluctuations of great magnitude during the Holocene in tropical Africa. In this paper we used satellite data from Landsat and Modis sensors to collect and analyse new information on landforms in a 2 000 000 km2 region of the Lake Chad Basin. We detected 2300 km of remains marking the ancient shoreline of Megalake Chad. The satellite data also indicated many Saharan rivers and relict deltas leading to the long paleoshoreline. Large dunefield flattenings were observed and interpreted as the result of wave-cut erosion by the paleolake. Similarities were noticed between the landforms observed along the paleoshoreline of Megalake Chad and that of the former Aral Sea. This finding has significant consequences for reconstructing paleohydrology and paleoenvironments through the Lake Chad basin, and continental climate change.