The Culture of Montserrat ::

The Culture of Montserrat Culture on the island of Montserrat can be most easily characterized through the examination of the many natural forces influencing the lifestyles and customs of its people. Montserrat’s physical features have played a crucial role in shaping the attire, diet, shelter, and crops of the island’s inhabitants. Volcanic rocks and native plants scattered throughout the island were the source of a number of customs that remain prevalent in contemporary Montserratian culture. Prior to colonization by the British, the island of Montserrat was occupied by a number of Amerindian groups from Venezuela who made their living through fishing and cultivation. There is evidence from a small artifact found in the soil from roughly 500 B.C.E. that the first inhabitants of Montserrat were the Ciboney, known as the ‘stone people.’ The Arawaks arrived on the island around 400 C.E. and built their villages near the coastline. These were a peaceful people who made their living fishing and gardening, and made ceramic vessels, stone tools, and conch shell adzes. While the Arawaks had a few centuries on the island, at the time of European contact the Caribs had gained dominance by driving them to the north. By 1500 the cannibalistic Caribs practiced both permanent and shifting cultivation and built their villages and gardens near the coast with a pole framework and leaf thatch. Caribs grew a mix of economic plants for cultivation, including many from South America and some from the Old World, which modified Montserrat’s vegetative cover in addition to some structures, composed of saplings, reeds, and foliage. The Carib name for Montserrat was Alliouagana, meaning â€Å"island of the prickly bush,† which most likely referred to the native species of Acacia. When Montserrat was first settled in 1632, British colonial officials believed the land and people of their island colonies to be profitable machines and this view greatly determined the way in which a culture based on agricultural production and slave labor emerged. The British had sent Irish Catholics from St. Kitts to colonize Montserrat and these people were growing tobacco and sugar by 1654. By the 1650s, English and Anglo-Irish landowners formed the wealthy ruling class, and Irish indentured servants formed the bulk of the population. The Culture of Montserrat :: The Culture of Montserrat Culture on the island of Montserrat can be most easily characterized through the examination of the many natural forces influencing the lifestyles and customs of its people. Montserrat’s physical features have played a crucial role in shaping the attire, diet, shelter, and crops of the island’s inhabitants. Volcanic rocks and native plants scattered throughout the island were the source of a number of customs that remain prevalent in contemporary Montserratian culture. Prior to colonization by the British, the island of Montserrat was occupied by a number of Amerindian groups from Venezuela who made their living through fishing and cultivation. There is evidence from a small artifact found in the soil from roughly 500 B.C.E. that the first inhabitants of Montserrat were the Ciboney, known as the ‘stone people.’ The Arawaks arrived on the island around 400 C.E. and built their villages near the coastline. These were a peaceful people who made their living fishing and gardening, and made ceramic vessels, stone tools, and conch shell adzes. While the Arawaks had a few centuries on the island, at the time of European contact the Caribs had gained dominance by driving them to the north. By 1500 the cannibalistic Caribs practiced both permanent and shifting cultivation and built their villages and gardens near the coast with a pole framework and leaf thatch. Caribs grew a mix of economic plants for cultivation, including many from South America and some from the Old World, which modified Montserrat’s vegetative cover in addition to some structures, composed of saplings, reeds, and foliage. The Carib name for Montserrat was Alliouagana, meaning â€Å"island of the prickly bush,† which most likely referred to the native species of Acacia. When Montserrat was first settled in 1632, British colonial officials believed the land and people of their island colonies to be profitable machines and this view greatly determined the way in which a culture based on agricultural production and slave labor emerged. The British had sent Irish Catholics from St. Kitts to colonize Montserrat and these people were growing tobacco and sugar by 1654. By the 1650s, English and Anglo-Irish landowners formed the wealthy ruling class, and Irish indentured servants formed the bulk of the population.

Essay --

1. What is the accepted definition of a ‘contaminated site’? Broadly discuss the reasoning underlying the definition and discuss reasons why there are notifiable activities and what these activities are. What other government or supply authorities are required to be notified for development work to be initiated? HD question – How might groundwater be a significant issue on this site? Definition of a contaminated site To understand what a contaminated site is, soil contamination should be defined to understand the scope of contamination that can affect a site when observed in a construction context. Soil contamination can be loosely defined as polluted soil, thereby including liquid or solid hazardous substances mixed amongst the earth’s naturally occurring soil causing impurity. The causes of soil contamination can range from negligence, intentional abuse or at times unintentional actions that can all lead to destructive consequences with long term affects. Soil contamination in Australia is commonly caused through a chemical interference with pesticides, metals such as lead, chromium, cadmium and mercury, petroleum and solvents. The following List outline key causes of soil contamination: ï‚ § Unintended Spills ï‚ § Acid rain ï‚ § Rigorous farming ï‚ § Deforestation ï‚ § Genetically modified plants ï‚ § Nuclear wastes ï‚ § Industrial Accidents ï‚ § Landfill and illegal dumping ï‚ § Agricultural practices, such as application of pesticides, herbicides and fertilizers ï‚ § Mining and other industries ï‚ § Oil and fuel dumping ï‚ § Buried wastes ï‚ § Disposal of coal ash ï‚ § Drainage of contaminated surface water into the soil ï‚ § Discharging urine and fasces in the open ï‚ § Electronic waste The Queensland Government, Department of Environment and Heritage, Protection, de... ...ivide by two as we know the ground is flat in the zone where we need to fill we therefore do not average. B = Height variance to fill level x the distance B = 3*14.584 B = 43.752 Notes: 1. The distance of 14.584 meters is chosen assuming that the chosen shape has right angles in B C and D. 2. We don’t need to divide by two as we know the ground is flat in the zone where we need to fill we therefore do not average. C = height varian to fill level x the distance C = 3*14.584 C = 43.752 Note1: We don’t need to divide by two as we know the ground is flat in the zone where we need to fill we therefore do not average. Prismoidal Formula Application Volume = (A+4B+C)*L/6 V = [30.468 + (4*43.752) + 43.752] * 30.118 / 6 V = (30.468 + 175.008 + 43.752)] * 30.118 / 6 V = (249.228 * 30.118) / 6 V = 7506.249 / 6 V = 1251.041 m ³ Environmental engineer

Accounting Attachment Report

1. 0 INTRODUCTION 1. 1 The objectives of the Industrial attachment The purpose of industrial attachment is to bridge the gap between the theory and the practise of coursework learnt in the University of Botswana. It is meant to give students a clearer perspective of concepts learnt in the academic environment and in turn prepare them for the work environment upon completion of the degree programme. Internship is also aimed at give students a chance to apply the material learnt into a practical environment and get to know the work industry.In applying academic material, it is understood more and in familiarising with the work environment, a career option can be chosen. Part of the attachment was for students to create networks. networks are useful in securing jobs and getting information about the industry. 1. 2 Methodology The industrial attachment was conducted over the period between May 10th and July 27th 2012. This period amounted to a total of 10 weeks over the school holidays. It was after the third year of study in the degree. Each student, with the help of the internship coordinator had to find a company of their choice in the relevant field of study to work in.A place was to be secured through an application letter accompanied by a copy of a transcript, a letter of acknowledgement of student status from the University. A letter of acceptance would then be sent to the university by the company that agreed to attach a student and the area in which the student will work. Students were expected to work in various sectors of the company, but within their course of study while under attachment. The students were also to keep weekly log sheets which were to be signed by the supervisor with the work they had conducted. ? 2. 0 BACKGROUND OF THE ORGANISATION . 1 History of Great Advisory Services Dotaka Investments (Pty) Ltd was incorporated in Namibia in the year 2005. It has two businesses operating, an insurance brokerage called Coverage Insurance and an acco unting business called Great Advisory Services. The company has two directors namely Alex Mundey and Gracia Hunde. Mr Mundey is a non-executive director while Miss Hunde is an executive director. The insurance brokerage was the first business to be registered by the company in 2005 and has since grown to be one of the most renowned insurance broking firms in Namibia.The business headquarters are situated in the Windhoek International Finance Park while another branch operates in the Caesar International Office Park. This is because all insurance companies are found in the Caesar Office Park, making it convenient to get quotes upon request or to make an inquiry quicker. Having become a success and seeing the need for better accounting practise for the smaller businesses, the company diversified into the accounting field and registered a business named Great Advisory Services.The role of Great Advisory Services is to assist entrepreneurs to sustain their businesses by upholding proper and consistent accounting ethos. Great Advisory Services was registered in September 2011 and has been in operation since then. Not only does the business deal with accounting but it also in company secretarial and consultancy. It registers companies, sits as a director on the board and act as agents on submitting applications for permits. The staff includes Gracia Hunde, Elaine Chatonga and Palesa Mosa.Gracia Hunde is the executive director having gained all her knowledge from experience and is currently pursuing a degree in the University of South Africa. She mainly deals in company secretarial and business consultancy. Elaine Chatonga is the head accountant, having graduated with an Honourary degree in accounting and is pursuing chartered accountancy. She draws up the financial statements and calculates the tax returns due for all the clients and for the business as well. As head accountant, it is also her duty to supervise the work of the cler and make necessary changes.Palesa Mosa is the accounting clerk, having acquired an AAT qualification. As a clerk she does the day to day recording of accounts for the business and for the clients. She is also in charge of the petty cash book, answering calls, submitting tax returns and miscellaneous work. MISSION The mission of Geat Advisory Services is to provide accounting services to small, medium and large enterprises. In providing accounting services, the aim is to also influence the practise of proper accounting ethos and to improve the running and quality of business in the country.This is will be accomplished by building a relationship with the clients and explaining accounting procedures to them. By building relationships with clients and keeping a small number of clients, the company is able to focus on each client and not do a rush job. By targeting smaller businesses, the company is also able to probe into the finer details. Clientele These consist mainly of small businesses with very few employees as th ese are the main target of the business. Most of the clients are in the motoring industry and have just been contracted; hence there is not much history that has been built.The range of clients runs from auto mechanics to caterers, and interior designers. Clients are drawn in through word of mouth and through networking, as the company barely advertises itself. The biggest client of the firm is its own spear header- Coverage Insurance Brokers. Most of the clients are for accounting services as opposed to the other branches of the business. The business started with a small clientele base of 4, and has since increased to over 10 contracted clients in the accounting branch. 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 2 Supervisor assistanceI was also debriefed on other office duties that I would be taught which would have nothing to do with schoolwork but were skills needed in the office for example, filing, photocopying, faxing, filling bank cheques and deposit slips and go ing to the bank. I was also told that I would not have any specific responsibilities but work would come up as and when needed which I would be given a briefing on how to do what at that moment. 3. 3 Qualities and skills possessed and developed The job called for speed, teamwork capabilities, versatility, fluency, flexibility and grasping concepts quickly.This I had no problem with, having gone through internship before and being a member of clubs that required teamwork. Being tossed around between jobs, and not knowing what to be doing when you get to work in the office ensured that I was always on my toes. As the job went by, I learnt to be quick but thorough, to ask questions; to be accountable- work was tossed form one person to the other. If I was capturing information, I had to be thorough so that the next person, in this case the accountant, would be able to use the information. If I gave her the wrong information, it would mess all the accounts up.I also had to learn to be r esponsible ? 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 1 Job orientation A brief meeting was held on the first day of work in which an assessment of my course work and accounting knowledge was made. The information available on the transcript and curriculum vitae was used for the assessment. This same meeting was also used for the purpose of giving me a tour through the company, debriefing on company history and the services offered by the company. I also got the opportunity to familiarise with the business environment and the rest of the staff around.The next step was to test the skills I had I stated that I had. I was shown how to capture information form a receipt, change it, delete it and create a file for a company in the accounting software. After a series of examples, I was asked to do the same. I went through a series of tests in using the accounting system, which in this case was called Quick books. Having shown adequate knowledge, I was informed that I would as sist in that part of the job. The main job was capturing, but some more office jobs were to be done, which I was kindly briefed on.I was to be the extra hand in the office; hence I would be tossed around everywhere, having been given a short tutorial prior to execution of a task. There were no specific responsibilities that were given to me; most of the work to be done would be broken down before being done. Having been briefed on the jobs to be done, I was shown the office space that I would use. A few minutes later I was assigned to my primary role for the week- filing, organising documents prior to capturing, checking if transactions had been captured properly and at the correct amounts and banking.In between the small jobs, I was to familiarise myself with the software and practise before I could be given any work concerning that. 3. 2 Supervisor assistance My supervisor adequately explained all duties and responsibilities before I undertook them. The first question before doing anything was an enquiry as to whether I had done any such thing. If I answered in the negative, I was shown how to do it. I would then attempt the same job under her watch until I had perfected my work In cases were computer use was required, a different document altogether would be opened for the sake of demonstration.A supervisor was always ready to help if I did not understand anything. As this is a small company, help was easy to find as my slowing down would also affect the other operations. My supervisors were quick to explain and guide through new processes especially those that involved going to NURS, going to clients and going to Company registration. I would receive office calls whenever I spent more time than usual. During the first days in the office, I would also get momentary calls just to check on progress or if everything under control 3. 3 Qualities needed and qualities gainedVersatility and flexibility were needed to succeed in this position as I would be tossed i nto any work. This meant I would have to be a receptionist, or an accountant, or the driver so adaptation and was needed. There was much work to do in the office so I had to be quick to catch onto the job as I would often receive crash courses to do a new task. In a job where there were had no fixed duties, and work to do decided on each morning, it was critical to grasp the concept quickly. The job also called for an ability to work without supervision as there was a lot of work to be done between the three services offered by the company.There was a need to be organised and to ask questions to do with more clarification to get an understanding as soon as a task was given in order to curb backlog. The amount of work to be done was much so that made round the clock assistance rather impossible. Time keeping was also very critical. We all depended on each other as one person’s slow delivery affected everyone. There was a need to pay attention to detail when doing accounts so a s to come up with the correct financial statements and prevent reworking which would waste time.Ten client companies would expected their returns to be calculated every second month so each company had specific time slots for doing their books which had to be maximised in order to prevent a rush job being done or eating into another company’s time. Fluency in English and articulation was a needed quality because there were clients to talk to, going to the Registrar of Companies and calls to be answered when the clerk/receptionist was not around. Qualities gained during the process included the ability to think on my feet, tenacity, responsibility and team working.Concerning the ability to think on my feet, jobs done outside the office required decisions to be made quickly if things did not go according to plan this needed one to exercise discretion and take control without having to call the office first. Thinking on one’s feet required the ability to reason carefully and objectively. Over time, I developed tenacity. It became apparent that not only did the job call for work to be done, but to be completed on or before time. Working after hours became normality and not burdensome and neither was it something to complain over.The key was to understand the importance of completing a task before the next day, regardless of working hours. Honesty and responsibility came with the job. Whenever personal resources were used in incurring company expenses, they had to be accounted for. This called for keeping of receipts and disclosing the corrected amounts actually spent in order to qualify for a refund. These expenses also had to be incurred wholly towards the company and not be mixed with personal expenses. Every business can only achieve its goals through teamwork.Work was passed from one person to the other as processes were interlinked. The clerk and I did most of the primary work- capturing and organising files and it had to be understood by the ne xt user of the information. Having done my part for the day, I would not sit around as others worked but pitch in to also help in order for the task to be completed. ? 4. 0 SPECIFIC JOB INFORMATION 4. 1 Daily Responsibilities There were no specific daily responsibilities given as work arose as and when needed but there were things that became routine, for example filing, faxing and photocopying.The other jobs included capturing invoices and receipts into the accounting system, checking if receipts and invoices had been entered into the system, helping to separate receipts into different expenses and banking. Accounting Capturing accounting information from invoices was a daily task. Expenses had to be separated into cost of sales, company expenses and capital expenditures. That done, a list of all transactions entered would be printed and cross-checked with the corresponding receipts as an internal check on capturing all expenditure and at their correct amounts.Every month end, tax return forms were filled out and withholding tax charges calculated. For those companies which took the liberty to calculate their own taxes, their figures would be matched with those in the tax tables to ensure consistency. The difficult part of this was working with companies that pay employees through commission as they had a different way of calculating applicable charges. Bank reconciliation at the end of each month was a required duty.The task was to go through a monthly bank statement, reconcile the figures with those in the cheque book, adjust for unpresented cheques, account for stop orders and total the bank interest charges for the month. After that the money drawn out for personal use would be calculated for drawings. Filing The first thing upon receipt of files from a client was to sort them out in chronological order. This made it easier to account for the dates on transactions as the date would not be changed with each receipt, it also made it easier to find a missing receipt or to look fo r a query on the receipt if they were in order.The filing work included the tax returns that would come from NURS, documents from the clients in the form of bills, contracts and agreements made between the client and the firm. For withholding taxes, each company had a separate filing place for rental withholding taxes and employee withholding taxes. Printing, copying and faxing Accounting involves a lot of printing, faxing and photocopying. The responsibility assigned was to do exactly that. It was of utmost importance to make sure that the company had one file while the client also had another copy. BankingThis involved drawing up cheques for clients, having been given the due amounts, fill in cheque deposit slips whenever a client made a payment via cheque, signing and accounting for the cheque in the company books before going to the bank to deposit it. This also involved cashing some cheques and depositing them in the respective employee accounts at the en d of the month for salaries. 4. 2 Other responsibilities Messenger Jobs that were done outside the office included fetching files with client’s receipts and invoices for the month and returning them, submitting and collecting returns forms to NURS, getting clients to stamp taxes due forms.Being a messenger also involved following up on company or business name reservations with the Registrar of Companies. The other tasks at the Registrar of Companies were submission of forms for the change of directors and the transfer of ownership of a firm. All paperwork generated from this would be copied and sent to the concerned client Office jobs Part of the office odd jobs was answering the phone when the person responsible was not available. This would involve taking messages and answering for where the required person was, putting through phone calls and answering whatever questions a client had about the business.When clients arrived before their appointed time had to be attended an d entertained until their attendant returned. This was achieved by preparing refreshments and chatting up the client, sitting them comfortably and continuous reassurance that the required person would be with them. Ensuring office security involved locking up doors and cabinets, closing windows, switching off the air conditioners by the last person to leave the office. 4. 3 Knowledge from course work Three years of in the University of Botswana has come with grasping many skills and concepts.Some proved necessary, other premature and some skills use stood out more than others. Knowledge from Accounting Information Systems learnt in BIS309 was the most used and hence the most helpful. It offered a foundation to be able to use any accounting software. BIS309 also helped because it dealt with the daily running of business and how to enter daily transactions into the books of accounts, the separation of bills and invoices and how to create a debit or credit note. BIS309 also included ho w to account for a refund, how to add an account into the list of accounts.Most accounting now is done by software so the ability to use software and the knowledge of the way around the software was an added advantage Knowledge of basic accounting and bank reconciliations was taught in Financial Accounting I (ACC100) and it offered know how on entering costs into books of accounts and drawing up bank reconciliations and treating unpresented cheques. Some clients, being new, lacked adequate accounting information. This amounted to missing receipts and invoices, misnumbered invoices, missing bank cheques or narrations to the cheques.In order to deal with this one had to work backwards from the bank statement to find missing figures and asking for rough estimates for jobs done. Incomplete Records aught in Financial Accounting II (Acc200) was a useful resource. For the purpose of separation of business costs into cost of sales and expenses Introduction to Cost Accounting (ACC201) was ve ry useful. Some business incurred expenses that had to be charged to their cost of sales, not costs of running the business, for example the cost of delivery, the cost of assembly, etc.One company was a delivery company and conducted trade by going to South Africa and taking goods for delivery into Namibia, the cost of the job did not only include fuel to travel to South Africa but it included the driver’s accommodation and food and the cost of toll gates. Dealing with these expenses was leant in Managaemnt accounting applications ACC303. Final accounts are drawn at the end of each month and they have to be drawn up according to the formats in the accounting standards.Knowledge of accounting standards and presentation formats was acquired in Auditing I (ACC301) and Financial Accounting II (ACC 300. ) Upon the calculation of taxes for individual employees, calculating the gross taxes, doing a bank reconciliation, comparison of figures, checking if all receipts had been entered Microsoft excel was used. BIS 205 dealt with the primary use of computers and plugging in formulae. General Education Courses dealt with the use of computers and communication.Businesses require a lot of communication and etiquette. Gec 121,introduction to Computers was useful for the purpose of using email, Introduction to Communication (GEC111 and 112) helped in articulation and Introduction to Rhetoric and Public Speaking (GEC 364) helped in building confidence and addressing people. For the sake of company registration, the difference between a company and a business grasped in Introduction to Company Law (LAW351) was a critical tool in knowing the difference, lest the two be wrongly interchanged.This difference was also critical whenever capturing expenses, keeping in mind that sole traders were not separated from the business and withdrawals made were charged as drawings. 4. 4 Beneficial things to have learnt It would have been very helpful to have gone through an introductor y lesson in tax so as to understand the format, the applicable tax figures had and to fill in a tax from with understanding. Most of the workings in tax were done out of memory, having been briefed on before but with no adequate understanding as to why they were done that way for example amounts exempt from tax and the calculations of allowable deductions.Cash flow Statements are part of the final accounts drawn up at the end of the month. This was also something learnt on the job but without full comprehension of what exactly to be done and what to be done. 4. 5 new skills acquired The reservation of a company name and creation of a shelf company is one of the stand out skills I acquired on the job. A lot of companies open new branches, since Botswana is a developing country and there is positive economic growth, many businesses and companies are being opened as a result and know how in reserving a name and registering a business has become a crucial tool that one may use as an age nt.In learning how to reserve company names and creating shelf companies, it was inevitable that I had to learn how to change directors of a company. Some companies do not immediately operate upon been granted approval or even fail to start, these companies can then be taken over by other persons. Forms for changes in directors of a company are retrieved from the Registrar of Companies’ website. The website hosts many forms that can just be downloaded and printed without necessarily collecting them from their offices. I learnt how to collect a tax return form. These forms are collects directly from NURS.A tax return form has to types, one being for VAT and the other being income tax. The person collecting the tax returns forms has to have knowledge of their Tax Identity Number. Other small skills acquired include:- †¢Calculation of PAYE. Pay as You Earn tax is calculated using the tax tables. Each income has a specific tax matched to it and those that go beyond the norma l amount have a specific extra amount to apply. †¢How to register a company for tax. The form is collected from NURS and it contains various areas to be filled out including the type of business, the name of the business.The bank needs to also certify that an account by that person exists. †¢How to fax and photocopy. This was part of daily office work. No knowledge of such skills had been possessed before. †¢How to use Quickbooks. This was the accounting software used by the company. Knowledge of Pastel Accounting and the use of Microsoft in Accounting were the only prior knowledge. Most companies use Quickbooks so this is a relevant skill upon job search at the completion of the degree. †¢How to use office stationery properly. There is some stationery designed for office use that we fail to use properly.Documents need to be filed neatly and in an orderly manner. That said, learnt how to align a paper before punching, refill staples and to use the various types o f files. ? 5. 0 Conclusions and recommendation 5. 1 Career goals versus industrial attachment The Industrial attachment surely did bring some perspective. The daily work in accounting is significantly different from the theory learnt in school. Day to day accounts is routine and very simple. Within a short period of time, one begins to know the routine of recording and creating financial statements at the end of the year.That said, I realise now that accounting needs to be supplemented with other courses, for example ACCA, CFA, CIMA, etc. These professional courses give one the ability to review policies placed by the business in their accounting. They also help one to become more marketable in the industry and prevent the boredom inherent in most office jobs with routine tasks. Looking at the clientele of the business, there is a dire need for accountants and for people to learn to be ‘accounts smart’. Most companies do not even have a clerk and most small businesses d o not have an accounts department as the owner does everything and the results nd up being very poor. I have also come to realise that the lack of consultancy and knowledge of cost versus revenue makes some businesses fail or not realise their full potential as much is taken from the business without replacement via drawings. That said, may career goals really have changed and I would not want to end up sitting in the office, day by day, drawing accounts for people, but instead to give advice on running a business and creating strategies that work. I would like to move into explaining accounts to business owners and creating strategies for the purpose of cost reduction and ensuring longevity in a business.Clients constantly complain about the return on their taxes, some do not even know what it means or how it is calculated and are always disgruntled when they see an accountant coming through. Clients therefore need tutorials in the accounting field so that they just do not accept a nything or begin to distrust their accountants. 5. 2 derivations from the attachment Two stand out lessons were derived from internship, the first being that university education alone does not fully equip one for the work environment; one needs a bit of experience.The second lesson being, there is a lot of ignorance concerning accounting in Namibia, to the point of business owners doing their own book-keeping. This comes from a lack of appreciation of the role of accounting in business. Concerning the equipping by the University, there is not enough room for doing accounting practically. There are too many courses from other faculties that students are encouraged to take up in their first year, which leaves little room for proper accounting courses in the degree.The result is that most accounting is taught in a rush manner without adequate understanding and the result is that students cram without grasping concepts fully. This became apparent on the calculation of a businessâ€℠¢ daily expenses. In the examples given us in school, the figures are already summed up and apparent, most of the work involves drawing final accounts, but in businesses, final accounts are drawn up only once a month. The recording of a business’ daily expenses is critical and needs to be given attention in the foundation courses of the degree.Concerning ignorance of accounting , most businesses have no accountant and do not keep the relevant information used in drawing up accounts. The use of interns is also a wide spread normality among those who wish to have some form of book-keeping in their business. However, interns are fresh from university and often make mistakes. This results in backlogs during work as some of the books have to be redone. 5. 3 most significant learning experience The most significant learning process was that on the importance of teamwork. Business processes are intertwined that each person relied the other person.Slacking was therefore intolerable a s it affected everyone else’s progress. That said, I learnt to rely on other people, and to become a person to be relied upon. I also learnt to value the contribution of other people and the vitality of making a significant contribution in a team. 5. 4 self-evaluation The key strengths I possessed for this job were adaptation and quick-learning. I understood whatever work was assigned to me in a very short space of time. There was a lot of tossing around involved in the job as I had no specific responsibilities, this meant I had to be versatile and ready for anything.The ability to think quickly and summon best judgement in a rash situation was very useful when running errands and things would not go according to plan or clients were late. This required changing things or rearranging with a client on my own without calling the office first. The ability to work without supervision and being self-motivated was an added advantage. Because of the lack of space, I shared the offic e with the other company branch of Dotaka Investments called Coverage Insurance. This meant I had no round the clock supervision in my work. I however managed to complete all my work before time or on time.Being reliable is another quality I possess that the executive director would allow me to run errands for her with her car while she would be in the office. She relied on me to represent her well wherever she sent me on her behalf. Dress was no problem for me as I made sure I was clad formally and presentable each day. Articulation and fluency in English was an added quality as well that enabled me to win over clients and explain to them adequately what we required of them. im formal. time keeping My time keeping in the morning was not the most efficient.Most of the time i was not punctual to work and i would arrive a little bit after time. I however compensated for this shortfall by personally working during lunch or working late. 5. 5 recomendations for improvement in the organi sation Great Advisory Services needs bigger office space. During this period of attachment, there were five employees sharing two rooms. This meant that the main office had three employees which is too large a number for a small space. The room became crowded to the point that clients would notice and either mention in a joking manner or just showed unpleasantness.The company vision has to be printed and stuck on the wall and be used in company stamps. I only knew the vision when I had. A company vision helps in boosting employee morale by showing them that whatever they are doing is contributing to the achievement of the vision. Grievances in the company need to be addressed. There were matters that were swept under the carpet even though they were important. There were times were there would be some tension in the office or gossip over another person over things that were not properly stipulated yet could be solved with a sit down meeting.There needs to be an investment towards th e training of employees. An accounts consultant was employed by the firm for enquiries’ sake. However, his availability was after hours which could go on till midnight this was not an efficient way of working. The problem can be overcome by putting one of the accountants through an ACCA program. Also the clerks’ work was not up to standard as most of it had to be redone. Employee training should also be in answering calls, using appropriate register as there was a tendency for employees to use an incorrect tone or a colloquial term in a formal set-up. Accounting Attachment Report 1. 0 INTRODUCTION 1. 1 The objectives of the Industrial attachment The purpose of industrial attachment is to bridge the gap between the theory and the practise of coursework learnt in the University of Botswana. It is meant to give students a clearer perspective of concepts learnt in the academic environment and in turn prepare them for the work environment upon completion of the degree programme. Internship is also aimed at give students a chance to apply the material learnt into a practical environment and get to know the work industry.In applying academic material, it is understood more and in familiarising with the work environment, a career option can be chosen. Part of the attachment was for students to create networks. networks are useful in securing jobs and getting information about the industry. 1. 2 Methodology The industrial attachment was conducted over the period between May 10th and July 27th 2012. This period amounted to a total of 10 weeks over the school holidays. It was after the third year of study in the degree. Each student, with the help of the internship coordinator had to find a company of their choice in the relevant field of study to work in.A place was to be secured through an application letter accompanied by a copy of a transcript, a letter of acknowledgement of student status from the University. A letter of acceptance would then be sent to the university by the company that agreed to attach a student and the area in which the student will work. Students were expected to work in various sectors of the company, but within their course of study while under attachment. The students were also to keep weekly log sheets which were to be signed by the supervisor with the work they had conducted. ? 2. 0 BACKGROUND OF THE ORGANISATION . 1 History of Great Advisory Services Dotaka Investments (Pty) Ltd was incorporated in Namibia in the year 2005. It has two businesses operating, an insurance brokerage called Coverage Insurance and an acco unting business called Great Advisory Services. The company has two directors namely Alex Mundey and Gracia Hunde. Mr Mundey is a non-executive director while Miss Hunde is an executive director. The insurance brokerage was the first business to be registered by the company in 2005 and has since grown to be one of the most renowned insurance broking firms in Namibia.The business headquarters are situated in the Windhoek International Finance Park while another branch operates in the Caesar International Office Park. This is because all insurance companies are found in the Caesar Office Park, making it convenient to get quotes upon request or to make an inquiry quicker. Having become a success and seeing the need for better accounting practise for the smaller businesses, the company diversified into the accounting field and registered a business named Great Advisory Services.The role of Great Advisory Services is to assist entrepreneurs to sustain their businesses by upholding proper and consistent accounting ethos. Great Advisory Services was registered in September 2011 and has been in operation since then. Not only does the business deal with accounting but it also in company secretarial and consultancy. It registers companies, sits as a director on the board and act as agents on submitting applications for permits. The staff includes Gracia Hunde, Elaine Chatonga and Palesa Mosa.Gracia Hunde is the executive director having gained all her knowledge from experience and is currently pursuing a degree in the University of South Africa. She mainly deals in company secretarial and business consultancy. Elaine Chatonga is the head accountant, having graduated with an Honourary degree in accounting and is pursuing chartered accountancy. She draws up the financial statements and calculates the tax returns due for all the clients and for the business as well. As head accountant, it is also her duty to supervise the work of the cler and make necessary changes.Palesa Mosa is the accounting clerk, having acquired an AAT qualification. As a clerk she does the day to day recording of accounts for the business and for the clients. She is also in charge of the petty cash book, answering calls, submitting tax returns and miscellaneous work. MISSION The mission of Geat Advisory Services is to provide accounting services to small, medium and large enterprises. In providing accounting services, the aim is to also influence the practise of proper accounting ethos and to improve the running and quality of business in the country.This is will be accomplished by building a relationship with the clients and explaining accounting procedures to them. By building relationships with clients and keeping a small number of clients, the company is able to focus on each client and not do a rush job. By targeting smaller businesses, the company is also able to probe into the finer details. Clientele These consist mainly of small businesses with very few employees as th ese are the main target of the business. Most of the clients are in the motoring industry and have just been contracted; hence there is not much history that has been built.The range of clients runs from auto mechanics to caterers, and interior designers. Clients are drawn in through word of mouth and through networking, as the company barely advertises itself. The biggest client of the firm is its own spear header- Coverage Insurance Brokers. Most of the clients are for accounting services as opposed to the other branches of the business. The business started with a small clientele base of 4, and has since increased to over 10 contracted clients in the accounting branch. 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 2 Supervisor assistanceI was also debriefed on other office duties that I would be taught which would have nothing to do with schoolwork but were skills needed in the office for example, filing, photocopying, faxing, filling bank cheques and deposit slips and go ing to the bank. I was also told that I would not have any specific responsibilities but work would come up as and when needed which I would be given a briefing on how to do what at that moment. 3. 3 Qualities and skills possessed and developed The job called for speed, teamwork capabilities, versatility, fluency, flexibility and grasping concepts quickly.This I had no problem with, having gone through internship before and being a member of clubs that required teamwork. Being tossed around between jobs, and not knowing what to be doing when you get to work in the office ensured that I was always on my toes. As the job went by, I learnt to be quick but thorough, to ask questions; to be accountable- work was tossed form one person to the other. If I was capturing information, I had to be thorough so that the next person, in this case the accountant, would be able to use the information. If I gave her the wrong information, it would mess all the accounts up.I also had to learn to be r esponsible ? 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 1 Job orientation A brief meeting was held on the first day of work in which an assessment of my course work and accounting knowledge was made. The information available on the transcript and curriculum vitae was used for the assessment. This same meeting was also used for the purpose of giving me a tour through the company, debriefing on company history and the services offered by the company. I also got the opportunity to familiarise with the business environment and the rest of the staff around.The next step was to test the skills I had I stated that I had. I was shown how to capture information form a receipt, change it, delete it and create a file for a company in the accounting software. After a series of examples, I was asked to do the same. I went through a series of tests in using the accounting system, which in this case was called Quick books. Having shown adequate knowledge, I was informed that I would as sist in that part of the job. The main job was capturing, but some more office jobs were to be done, which I was kindly briefed on.I was to be the extra hand in the office; hence I would be tossed around everywhere, having been given a short tutorial prior to execution of a task. There were no specific responsibilities that were given to me; most of the work to be done would be broken down before being done. Having been briefed on the jobs to be done, I was shown the office space that I would use. A few minutes later I was assigned to my primary role for the week- filing, organising documents prior to capturing, checking if transactions had been captured properly and at the correct amounts and banking.In between the small jobs, I was to familiarise myself with the software and practise before I could be given any work concerning that. 3. 2 Supervisor assistance My supervisor adequately explained all duties and responsibilities before I undertook them. The first question before doing anything was an enquiry as to whether I had done any such thing. If I answered in the negative, I was shown how to do it. I would then attempt the same job under her watch until I had perfected my work In cases were computer use was required, a different document altogether would be opened for the sake of demonstration.A supervisor was always ready to help if I did not understand anything. As this is a small company, help was easy to find as my slowing down would also affect the other operations. My supervisors were quick to explain and guide through new processes especially those that involved going to NURS, going to clients and going to Company registration. I would receive office calls whenever I spent more time than usual. During the first days in the office, I would also get momentary calls just to check on progress or if everything under control 3. 3 Qualities needed and qualities gainedVersatility and flexibility were needed to succeed in this position as I would be tossed i nto any work. This meant I would have to be a receptionist, or an accountant, or the driver so adaptation and was needed. There was much work to do in the office so I had to be quick to catch onto the job as I would often receive crash courses to do a new task. In a job where there were had no fixed duties, and work to do decided on each morning, it was critical to grasp the concept quickly. The job also called for an ability to work without supervision as there was a lot of work to be done between the three services offered by the company.There was a need to be organised and to ask questions to do with more clarification to get an understanding as soon as a task was given in order to curb backlog. The amount of work to be done was much so that made round the clock assistance rather impossible. Time keeping was also very critical. We all depended on each other as one person’s slow delivery affected everyone. There was a need to pay attention to detail when doing accounts so a s to come up with the correct financial statements and prevent reworking which would waste time.Ten client companies would expected their returns to be calculated every second month so each company had specific time slots for doing their books which had to be maximised in order to prevent a rush job being done or eating into another company’s time. Fluency in English and articulation was a needed quality because there were clients to talk to, going to the Registrar of Companies and calls to be answered when the clerk/receptionist was not around. Qualities gained during the process included the ability to think on my feet, tenacity, responsibility and team working.Concerning the ability to think on my feet, jobs done outside the office required decisions to be made quickly if things did not go according to plan this needed one to exercise discretion and take control without having to call the office first. Thinking on one’s feet required the ability to reason carefully and objectively. Over time, I developed tenacity. It became apparent that not only did the job call for work to be done, but to be completed on or before time. Working after hours became normality and not burdensome and neither was it something to complain over.The key was to understand the importance of completing a task before the next day, regardless of working hours. Honesty and responsibility came with the job. Whenever personal resources were used in incurring company expenses, they had to be accounted for. This called for keeping of receipts and disclosing the corrected amounts actually spent in order to qualify for a refund. These expenses also had to be incurred wholly towards the company and not be mixed with personal expenses. Every business can only achieve its goals through teamwork.Work was passed from one person to the other as processes were interlinked. The clerk and I did most of the primary work- capturing and organising files and it had to be understood by the ne xt user of the information. Having done my part for the day, I would not sit around as others worked but pitch in to also help in order for the task to be completed. ? 4. 0 SPECIFIC JOB INFORMATION 4. 1 Daily Responsibilities There were no specific daily responsibilities given as work arose as and when needed but there were things that became routine, for example filing, faxing and photocopying.The other jobs included capturing invoices and receipts into the accounting system, checking if receipts and invoices had been entered into the system, helping to separate receipts into different expenses and banking. Accounting Capturing accounting information from invoices was a daily task. Expenses had to be separated into cost of sales, company expenses and capital expenditures. That done, a list of all transactions entered would be printed and cross-checked with the corresponding receipts as an internal check on capturing all expenditure and at their correct amounts.Every month end, tax return forms were filled out and withholding tax charges calculated. For those companies which took the liberty to calculate their own taxes, their figures would be matched with those in the tax tables to ensure consistency. The difficult part of this was working with companies that pay employees through commission as they had a different way of calculating applicable charges. Bank reconciliation at the end of each month was a required duty.The task was to go through a monthly bank statement, reconcile the figures with those in the cheque book, adjust for unpresented cheques, account for stop orders and total the bank interest charges for the month. After that the money drawn out for personal use would be calculated for drawings. Filing The first thing upon receipt of files from a client was to sort them out in chronological order. This made it easier to account for the dates on transactions as the date would not be changed with each receipt, it also made it easier to find a missing receipt or to look fo r a query on the receipt if they were in order.The filing work included the tax returns that would come from NURS, documents from the clients in the form of bills, contracts and agreements made between the client and the firm. For withholding taxes, each company had a separate filing place for rental withholding taxes and employee withholding taxes. Printing, copying and faxing Accounting involves a lot of printing, faxing and photocopying. The responsibility assigned was to do exactly that. It was of utmost importance to make sure that the company had one file while the client also had another copy. BankingThis involved drawing up cheques for clients, having been given the due amounts, fill in cheque deposit slips whenever a client made a payment via cheque, signing and accounting for the cheque in the company books before going to the bank to deposit it. This also involved cashing some cheques and depositing them in the respective employee accounts at the en d of the month for salaries. 4. 2 Other responsibilities Messenger Jobs that were done outside the office included fetching files with client’s receipts and invoices for the month and returning them, submitting and collecting returns forms to NURS, getting clients to stamp taxes due forms.Being a messenger also involved following up on company or business name reservations with the Registrar of Companies. The other tasks at the Registrar of Companies were submission of forms for the change of directors and the transfer of ownership of a firm. All paperwork generated from this would be copied and sent to the concerned client Office jobs Part of the office odd jobs was answering the phone when the person responsible was not available. This would involve taking messages and answering for where the required person was, putting through phone calls and answering whatever questions a client had about the business.When clients arrived before their appointed time had to be attended an d entertained until their attendant returned. This was achieved by preparing refreshments and chatting up the client, sitting them comfortably and continuous reassurance that the required person would be with them. Ensuring office security involved locking up doors and cabinets, closing windows, switching off the air conditioners by the last person to leave the office. 4. 3 Knowledge from course work Three years of in the University of Botswana has come with grasping many skills and concepts.Some proved necessary, other premature and some skills use stood out more than others. Knowledge from Accounting Information Systems learnt in BIS309 was the most used and hence the most helpful. It offered a foundation to be able to use any accounting software. BIS309 also helped because it dealt with the daily running of business and how to enter daily transactions into the books of accounts, the separation of bills and invoices and how to create a debit or credit note. BIS309 also included ho w to account for a refund, how to add an account into the list of accounts.Most accounting now is done by software so the ability to use software and the knowledge of the way around the software was an added advantage Knowledge of basic accounting and bank reconciliations was taught in Financial Accounting I (ACC100) and it offered know how on entering costs into books of accounts and drawing up bank reconciliations and treating unpresented cheques. Some clients, being new, lacked adequate accounting information. This amounted to missing receipts and invoices, misnumbered invoices, missing bank cheques or narrations to the cheques.In order to deal with this one had to work backwards from the bank statement to find missing figures and asking for rough estimates for jobs done. Incomplete Records aught in Financial Accounting II (Acc200) was a useful resource. For the purpose of separation of business costs into cost of sales and expenses Introduction to Cost Accounting (ACC201) was ve ry useful. Some business incurred expenses that had to be charged to their cost of sales, not costs of running the business, for example the cost of delivery, the cost of assembly, etc.One company was a delivery company and conducted trade by going to South Africa and taking goods for delivery into Namibia, the cost of the job did not only include fuel to travel to South Africa but it included the driver’s accommodation and food and the cost of toll gates. Dealing with these expenses was leant in Managaemnt accounting applications ACC303. Final accounts are drawn at the end of each month and they have to be drawn up according to the formats in the accounting standards.Knowledge of accounting standards and presentation formats was acquired in Auditing I (ACC301) and Financial Accounting II (ACC 300. ) Upon the calculation of taxes for individual employees, calculating the gross taxes, doing a bank reconciliation, comparison of figures, checking if all receipts had been entered Microsoft excel was used. BIS 205 dealt with the primary use of computers and plugging in formulae. General Education Courses dealt with the use of computers and communication.Businesses require a lot of communication and etiquette. Gec 121,introduction to Computers was useful for the purpose of using email, Introduction to Communication (GEC111 and 112) helped in articulation and Introduction to Rhetoric and Public Speaking (GEC 364) helped in building confidence and addressing people. For the sake of company registration, the difference between a company and a business grasped in Introduction to Company Law (LAW351) was a critical tool in knowing the difference, lest the two be wrongly interchanged.This difference was also critical whenever capturing expenses, keeping in mind that sole traders were not separated from the business and withdrawals made were charged as drawings. 4. 4 Beneficial things to have learnt It would have been very helpful to have gone through an introductor y lesson in tax so as to understand the format, the applicable tax figures had and to fill in a tax from with understanding. Most of the workings in tax were done out of memory, having been briefed on before but with no adequate understanding as to why they were done that way for example amounts exempt from tax and the calculations of allowable deductions.Cash flow Statements are part of the final accounts drawn up at the end of the month. This was also something learnt on the job but without full comprehension of what exactly to be done and what to be done. 4. 5 new skills acquired The reservation of a company name and creation of a shelf company is one of the stand out skills I acquired on the job. A lot of companies open new branches, since Botswana is a developing country and there is positive economic growth, many businesses and companies are being opened as a result and know how in reserving a name and registering a business has become a crucial tool that one may use as an age nt.In learning how to reserve company names and creating shelf companies, it was inevitable that I had to learn how to change directors of a company. Some companies do not immediately operate upon been granted approval or even fail to start, these companies can then be taken over by other persons. Forms for changes in directors of a company are retrieved from the Registrar of Companies’ website. The website hosts many forms that can just be downloaded and printed without necessarily collecting them from their offices. I learnt how to collect a tax return form. These forms are collects directly from NURS.A tax return form has to types, one being for VAT and the other being income tax. The person collecting the tax returns forms has to have knowledge of their Tax Identity Number. Other small skills acquired include:- †¢Calculation of PAYE. Pay as You Earn tax is calculated using the tax tables. Each income has a specific tax matched to it and those that go beyond the norma l amount have a specific extra amount to apply. †¢How to register a company for tax. The form is collected from NURS and it contains various areas to be filled out including the type of business, the name of the business.The bank needs to also certify that an account by that person exists. †¢How to fax and photocopy. This was part of daily office work. No knowledge of such skills had been possessed before. †¢How to use Quickbooks. This was the accounting software used by the company. Knowledge of Pastel Accounting and the use of Microsoft in Accounting were the only prior knowledge. Most companies use Quickbooks so this is a relevant skill upon job search at the completion of the degree. †¢How to use office stationery properly. There is some stationery designed for office use that we fail to use properly.Documents need to be filed neatly and in an orderly manner. That said, learnt how to align a paper before punching, refill staples and to use the various types o f files. ? 5. 0 Conclusions and recommendation 5. 1 Career goals versus industrial attachment The Industrial attachment surely did bring some perspective. The daily work in accounting is significantly different from the theory learnt in school. Day to day accounts is routine and very simple. Within a short period of time, one begins to know the routine of recording and creating financial statements at the end of the year.That said, I realise now that accounting needs to be supplemented with other courses, for example ACCA, CFA, CIMA, etc. These professional courses give one the ability to review policies placed by the business in their accounting. They also help one to become more marketable in the industry and prevent the boredom inherent in most office jobs with routine tasks. Looking at the clientele of the business, there is a dire need for accountants and for people to learn to be ‘accounts smart’. Most companies do not even have a clerk and most small businesses d o not have an accounts department as the owner does everything and the results nd up being very poor. I have also come to realise that the lack of consultancy and knowledge of cost versus revenue makes some businesses fail or not realise their full potential as much is taken from the business without replacement via drawings. That said, may career goals really have changed and I would not want to end up sitting in the office, day by day, drawing accounts for people, but instead to give advice on running a business and creating strategies that work. I would like to move into explaining accounts to business owners and creating strategies for the purpose of cost reduction and ensuring longevity in a business.Clients constantly complain about the return on their taxes, some do not even know what it means or how it is calculated and are always disgruntled when they see an accountant coming through. Clients therefore need tutorials in the accounting field so that they just do not accept a nything or begin to distrust their accountants. 5. 2 derivations from the attachment Two stand out lessons were derived from internship, the first being that university education alone does not fully equip one for the work environment; one needs a bit of experience.The second lesson being, there is a lot of ignorance concerning accounting in Namibia, to the point of business owners doing their own book-keeping. This comes from a lack of appreciation of the role of accounting in business. Concerning the equipping by the University, there is not enough room for doing accounting practically. There are too many courses from other faculties that students are encouraged to take up in their first year, which leaves little room for proper accounting courses in the degree.The result is that most accounting is taught in a rush manner without adequate understanding and the result is that students cram without grasping concepts fully. This became apparent on the calculation of a businessâ€℠¢ daily expenses. In the examples given us in school, the figures are already summed up and apparent, most of the work involves drawing final accounts, but in businesses, final accounts are drawn up only once a month. The recording of a business’ daily expenses is critical and needs to be given attention in the foundation courses of the degree.Concerning ignorance of accounting , most businesses have no accountant and do not keep the relevant information used in drawing up accounts. The use of interns is also a wide spread normality among those who wish to have some form of book-keeping in their business. However, interns are fresh from university and often make mistakes. This results in backlogs during work as some of the books have to be redone. 5. 3 most significant learning experience The most significant learning process was that on the importance of teamwork. Business processes are intertwined that each person relied the other person.Slacking was therefore intolerable a s it affected everyone else’s progress. That said, I learnt to rely on other people, and to become a person to be relied upon. I also learnt to value the contribution of other people and the vitality of making a significant contribution in a team. 5. 4 self-evaluation The key strengths I possessed for this job were adaptation and quick-learning. I understood whatever work was assigned to me in a very short space of time. There was a lot of tossing around involved in the job as I had no specific responsibilities, this meant I had to be versatile and ready for anything.The ability to think quickly and summon best judgement in a rash situation was very useful when running errands and things would not go according to plan or clients were late. This required changing things or rearranging with a client on my own without calling the office first. The ability to work without supervision and being self-motivated was an added advantage. Because of the lack of space, I shared the offic e with the other company branch of Dotaka Investments called Coverage Insurance. This meant I had no round the clock supervision in my work. I however managed to complete all my work before time or on time.Being reliable is another quality I possess that the executive director would allow me to run errands for her with her car while she would be in the office. She relied on me to represent her well wherever she sent me on her behalf. Dress was no problem for me as I made sure I was clad formally and presentable each day. Articulation and fluency in English was an added quality as well that enabled me to win over clients and explain to them adequately what we required of them. im formal. time keeping My time keeping in the morning was not the most efficient.Most of the time i was not punctual to work and i would arrive a little bit after time. I however compensated for this shortfall by personally working during lunch or working late. 5. 5 recomendations for improvement in the organi sation Great Advisory Services needs bigger office space. During this period of attachment, there were five employees sharing two rooms. This meant that the main office had three employees which is too large a number for a small space. The room became crowded to the point that clients would notice and either mention in a joking manner or just showed unpleasantness.The company vision has to be printed and stuck on the wall and be used in company stamps. I only knew the vision when I had. A company vision helps in boosting employee morale by showing them that whatever they are doing is contributing to the achievement of the vision. Grievances in the company need to be addressed. There were matters that were swept under the carpet even though they were important. There were times were there would be some tension in the office or gossip over another person over things that were not properly stipulated yet could be solved with a sit down meeting.There needs to be an investment towards th e training of employees. An accounts consultant was employed by the firm for enquiries’ sake. However, his availability was after hours which could go on till midnight this was not an efficient way of working. The problem can be overcome by putting one of the accountants through an ACCA program. Also the clerks’ work was not up to standard as most of it had to be redone. Employee training should also be in answering calls, using appropriate register as there was a tendency for employees to use an incorrect tone or a colloquial term in a formal set-up.

Food Security or Food Sovereignty: the Case of Land Grabs Essay

The last decade has witnessed a serious change in the distribution and accessibility of food. In 2010 Ethiopia was home to 2.8 million people in need of emergency food aid; yet this country had concurrently sold more than 600,000 hectares of agricultural land to transnational companies that export the majority of their produce (Reuters, 2011; Economist, 2009; Green, 2011). Ethiopia remains a country facing great food insecurity, which is a lack of access to sufficient, safe and nutritious food (WHO, 2011); a paradigm that focuses upon the financial and distributive aspects of providing food. Although Ethiopia is just one of many countries facing this dilemma, it illustrates how the issue of food sovereignty is becoming increasingly as important as that of food security. This paper will address the role that sovereignty plays in light of mass foreign acquisition of land in countries which face high levels of food insecurity. The importance of food security and food sovereignty will be exemplified within the context of ‘land grabbing’ in a demonstrative case study of Ethiopia. Security or Sovereignty? The difference between food security and food sovereignty may seem like mere semantics, but in the hyper-globalized world wherein transnational companies may privately own significant portions of arable land in countries facing food insecurity, it is not just a matter of word play. When these companies choose to export the entire crop grown on such lands and when the farmland has been taken from uncompensated smallholder farmers. Disparity of wealth and land ownership is not a new phenomenon. However, the degree to which agricultural lands are owned within areas of food insecurity makes food sovereignty as vital a factor as food security. An analysis of these concepts and their global implications is pressing, as over 963 million people do not have enough to eat. Most of them live in developing countries, and sixty-five percent of them live in only seven countries: China, India, Bangladesh, the Democratic Republic of Congo, Indonesia, Pakistan and Ethiopia (FAO, 2011). Furthermore, e ach year more people die due to hunger and malnutrition than to AIDS, tuberculosis, and malaria combined (Global Food Security, 2011a). The World Food Summit, held in 1996, declared that ideal food security includes the global population, whereby all people have access to sufficient, safe and nutritious food, encompassing both the physical availability and the economic access (WHO, 2011). The United Nations Universal Declaration of Human Rights and the Convention on the Rights of the Child both stipulate that it is the intrinsic right of all people to have access to food (United Nations, 1948; United Nations, 1990). However, the responsibility to enact these rights rests mostly on the nation-state, not the international community. On the other hand, some argue that repeated affirmations of human rights within the international realm do imply some global responsibility (Riddell, 2007). The theoretical ideal is, therefore, that food security exists when all people in all places have access to sufficient, safe and nutritious food. Clearly that theoretical aim has not been met. Furthermore, if current mechanisms are not facilitating the aim it may require consideration of entirely new models of how countries engage with one another (Pogge, 2002). Typical measurement of food security is limited to a specific place, such as a nation, city or household. USAID (USAID, 2011) uses the household as a measurement, whereas the Food and Agriculture Organization (FAO) programs are nationally operated, thus limiting the global goals and human rights to the nation-state. Food insecurity also exists in differing levels. One person may be facing a temporary bout of food insecurity, called â€Å"transitory†, while another may be consistently facing it, known as â€Å"chronic† food insecurity. Chronic food insecurity leads to high levels of vulnerability to hunger and famine. The achievement of food security does not necessitate that a country produce sufficient food supplies; but rather that a country is able to provide sufficient safe and nutritious food for its population. Thus, arises the question of food sovereignty: in a world of great economic disparity, will the food supplies of one region be given to another, even in the case where the local population faces chronic food insecurity? Food security means the availability and access to sufficient safe food, whereas food sovereignty involves both ownership and the rights of local people to define local food systems, without first being subject to international market concerns. An important distinction must be made between food sovereignty as a theoretical construct and food sovereignty as a movement. The food sovereignty movement considers that the practices of multi-national corporations are akin to colonization, as such companies buy up large tracts of land and turn local agricultural resources into export cash-crops. [1]As a movement, food sovereignty lacks direction and involves a great diversity of opinion and idea. As a model to re-consider and re-evaluate food, it highlights important challeng es and offers potential remedies to current challenges. Food sovereignty as a theoretical construct, which is the definition that will be used throughout this paper, relates to the ownership and rights of food growers and local communities. Food security and food sovereignty are increasingly of global importance, with concerns not limited just to the developing world. In the 2008 price spike, consumers in Great Britain saw a fifteen-percent rise in average food items, while the BBC tracked some items increasing in cost by more than forty-percent (Global Food Security, 2011a). In the twelve month period before the price spike, the cost of wheat increased by 130% and rice by 74% (ibid). The pinch of paying more for food in developed countries was expressed differently in many developing countries, such as the mass rioting in Yemen, Somalia, Senegal, Pakistan, Mozambique, Indonesia, India, Egypt, Ivory Coast, Cameroon, Haiti, Burkina Faso, the Philippines and Bangladesh. At the same time, the World Resources Institute records sustainable and consistent increases in per capita food production over the last several decades (World Resources Institute, 2011). USAID argues that food insecurity is often a result of poverty (USAID, 2011), while ownership, land rights and sovereignty are not mentioned as causal factors. While it is true that a direct relationship can be found between those who face food insecurity and those who are impoverished, that does not exclude other causes; such as, a lack of sovereignty or oppressive external factors. However, USAID does not take poverty alleviation and/or human rights as its prime reasons for engagement; rather its prime interests are to protect America and to create opportunities for Americans (Riddell, 2007). The European Union community has sought the improvement of food security for the least-developed countries through a plethora of national and international development bodies, while also engaging in massive e xport-based land acquisitions in those same regions (Graham, Aubry, Kunnemann and Suarez, 2011). Ironically, the aim of reaching the Millennium Development Goals (MGDs) with funding and support from the European Union is countered by European Union businesses as they engage in activities that displace and dispossess locals of their land and livelihood. Increasing commercial production does not mean an increase of local or national food security, in particular when these foreign companies are exporting entire crops. This may in fact, lead to increased food insecurity and higher levels of malnutrition and poverty (Ansoms, 2011). Surprisingly, even Harvard University has used its investments in land-acquisition deals (Vidal and Provost, 2011). â€Å"Land Grabbing† A â€Å"land grab† refers to those land acquisitions that have caused displacement, dispossession and disenfranchisement; or, according to the Institute of Development Studies, it may also more broadly refer to the mass purchasing of agricultural lands by transnational companies (Scoones, 2009). Land grabbing is occurring on a scale and at a rate faster than ever known before (Food First, 2011). When over one-hundred papers were presented at the International Conference on Global Land Grabbing in 2011, not one positive outcome could be found for local communities; such as, food security, employment and environmental sustainability (ibid). When such acquisitions occur in places of conflict, post-conflict and/or weak governance there is less monitoring and control and even greater negative impacts (Mabikke, 2011). Furthermore, large-scale land deals increase local food insecurity, as arable land produce is exported rather than reaching the local market; and smallholder farmers m ust purchase foods as opposed to harvesting it on their lands (Food First, 2011). Lester Brown (2011) argues that land purchasing is a part of the global struggle to ensure food security. Food-importing countries are securing overseas supplies by attempting to control the entire supply-chain of food-stuffs, and thus avoid any potential problems that may arise in the process. Furthermore, he notes, that these deals are not only about food security but also water security. Countries such as Saudi Arabia used to produce much higher levels of wheat internally; however, due to declines in available fresh water these land deals have secured required sources of both food and water (Bunting, 2011). Woodhouse and Ganho (2011) argue that the role played by water access in land grabs cannot be under-estimated, including the competition between local and investor in acquiring access to water resources and to sustainable water usage, as well as coping with the problems of creating pollution and chemical run-off. Case studies in Ethiopia demonstrate that access to, and rights of, water sources disproportionately favor investors over local smallholder farmers (Bues, 2011). The United Nations director of the Food and Agriculture Organization (FAO) called these land-lease deals ‘neo-colonialist’ (Economist, 2011b). This statement was echoed by US Secretary of State Hillary Clinton, who warned of a new wave of colonialism (Associated Press, 2011). Madeleine Bunting (2011, p. 1) envisions a â€Å"dystopian future in which millions of the hungry are excluded from the land of their forefathers by barbed wire fences and security guards as food is exported to feed the rich world.† The wider view must, however, include the role of local/national government in facilitating, and in some cases encouraging, the sale of arable land and displacement of peoples. Other analysts have more cautiously labeled the vast selling of agricultural lands to investors as the third wave of outsourcing. The first wave consisted of investors looking for locations with cheaper labour. The second wave was the out-sourcing of middle-class jobs to places such as India because of its advances in information technology. This may be the third wave: the out-sourcing of growing and harvesting of food supplies to locations where there is cheap fertile land. Case Study: Ethiopia Ethiopia is an important case study as it has been claimed to be the epicenter of land deals (Vidal, 2011), and it has also been well known since 1984 as a place where extreme food insecurity exists. The nation is largely agricultural-based. Agricultural products account for 46% of its Gross Domestic Product (GDP), 90% of its exports and 83% of its employment (USAID, 2010). Eight of every ten Ethiopians live in rural areas, a majority of its nearly eighty-million citizens. Average local land holdings are 0.93 hectare (USAID, 2010), which respectively contribute to household food security. Smallholder agriculture provides the most common livelihood for the vast majority of Ethiopians. In 2010 ten percent of Ethiopia’s citizens relied on food aid (Reuters, 2011). In the 2011 appeal for emergency food aid, the United Nations explained that emergency was caused by a shortage of rain in the Somali and Oromiya regions. In response, the Ethiopian Prime Minister Meles Zenawi said that within five-years the country will no longer need food aid, projecting above 10-percent annual economic growth rates. The Economist confirms impressive growth rates, although not as high as the government-published results. Between 2001 and 2010 the annual GDP growth rate was an impressive 8.4%, making it the world’s fifth fastest growing economy during that period (Economist, 2011a). Projections for 2011-2015 suggest average growth at 8.1%, the third fastest in the world (ibid). In contrast to these rosy predictions, USAID, which is one of Ethiopia’s largest donors ($600 million of food aid in 2009-10), outlines that successful agricultural development and food security requires â€Å"100% ownership and buy-in by the Ethiopian people† (USAID, 2010, p. 5). And yet, the Ethiopian government and transnational corporations are doing exactly the opposite, in displacing and dispossessing Ethiopians and handing over control and ownership to non-local corporations and governments. The Economist (2009) highlighted an interesting parallel in the $100-million Saudi investment to grow and export rice, wheat and barley on a 99-year land-lease in Ethiopia, while the United Nations World Food Program plans to spend $116-million, over a five-year period, providing emergency food aid to Ethiopia. In 2008 the Ethiopian famine was compounded as food continued to be exported and did not reach the local market (Dominguez, 2010). Yet fertile Ethiopian agricultural land continues to be leased for as little as $1 per acre (Bunting, 2011). According to Ethiopian government sources, over thirty-six countries have leased land within its borders (Vidal, 2011). Although estimates vary, it is thought that 60—80% of food production in Ethiopia is completed by women. Thus the role of gender is revealed by analysis of those affected by land sales and dispossessions (USAID, 2010). Of those who face the brunt of food shortages and insecurity in Ethiopia, most are women and children (USAID, 2010). Furthermore, areas of large-scale plantations are more likely to be poverty-affected than prosperous in respect to the local populations (Da Via, E. 2011). As a parallel example, case studies from Cambodia show that land grabs do not benefit local residents, and over time resulted in collective action by the local population against political and commercial interests (Schneider, 2011). The massive land-lease deals are not without their supporters, however. The technology transfer, increase in number of jobs and foreign investment are usually cited as having positive effects for the overall benefit of Ethiopia and its citizens. Ethiopian Ambassador to the UK, Berhanu Kabede (2011), published a response arguing that land-leases assist Ethiopia to move towards mechanized agriculture to increase production capability, and as such the government has set aside 7.4 million acres of agricultural land for land-lease deals. The Ambassador further notes that this is only a portion of Ethiopia’s arable land (ibid). The Ambassador highlights some of the positive environmental changes the Ethiopian government has made in recent years, including the planting of 1-billion trees, re-foresting 15-million hectares of land and a national plan to become carbon neutral by 2025 (ibid). Ambassador Kabede did not mention some of the negative impacts the vast land sales will have; such as, displacement of local farmers, uncompensated dispossession of their land, continued food scarcity as investors export what is grown, unsustainable resource use, and environmental damage to lands, atmosphere and water. Furthermore, the majority of the world’s poor are rural dwellers who engage in some small-scale farming. As a result of the dispossession of land and displacement of people, poverty levels will increase and more people will be forced to migrate away from agricultural areas to city-centers. World Bank studies (Riddell, 2007) confirm that the push for macro-economic development via liberalization of markets has detrimental effects on particular groups of society, particularly the poor. Guillozet and Bliss (2011) found that, although investment in the forestry sector is low in Ethiopia, the agricultural investments affect natural forests by mass clearing and burning. As a result, there are long-term negative impacts. Biodiversity is currently being reduced by the cutting and burning of hundreds of hectares of forest, as well as by the draining of swamps and marshlands (Vidal, 2011). Pesticides have also been shown, in Ethiopian cases, to kill bees and other unintended flora and f auna. Beyond the investment land itself the clearing of natural forests is affecting livelihoods on a much larger scale, by negatively affecting the wider ecosystems (Guillozet and Bliss, 2011). Such deals are neither agricultural development nor rural development, but simply agribusiness development, according to GRAIN (2008). An unpublished report that interviewed 150 local farm households in Ethiopia found that there is weak monitoring of investor activities from regional and national government. It also found that accelerated forest degradation resulted in loss of livelihood security for community members. Furthermore, in Cameroon, cases of land grabs demonstrate that the transnational investment in agriculture is a major obstacle to local livelihoods, traditional resource ownership and land rights, as well as to sustainable development (Simo, 2011). In yet another example, Rwandan land grabs have shown the move from traditionally owned and operated farms into large-scale corporate mono-crop cultivation has negatively affected livelihoods through loss of land as well as means of financial security, resulting in increased poverty levels and food insecurity despite overall macro-economic gains (Ansoms, 2011). An article in the Indian national newspaper, The Hindu, quotes the Ethiopian Prime Minister encouraging Indian investment who assured the Indian Prime Minister (then trying to encourage Indian investment in Ethiopia) that no land grabbing was occurring in his country (Varadarajan, 2011). However, highly productive agricultural lands are rarely left completely unused, which begs the question how vacant much of this land is. Darryl Vhugen (2011) and John Vidal (2011) both found that most land deals required involuntary displacement of small-scale farmers. Thus, these small-scale farmers in Ethiopia are left with neither land to cultivate nor an alternative source of income following their displacement. The Ethiopian government views international investment and land-lease deals as means to achieve economic development. In Madagascar, when 1.3 million hectares of agricultural lands were going to be sold to Daewod, the international community and local residents reacted in opposition, resulting in the government being overthrown (Perrine, Mathidle, Rivo and Raphael. 2011). The Ethiopian economic development model is one which seeks export-driven macroeconomic development at the expense of micro-level communities and residents, particularly those in remote regions. Ethiopian officials seem to use interchangeably the terms ‘empty’ and ‘unused’ with the word ‘uncultivated’, with little or no reference at all to the people who currently live on and use those lands. Thus, not only do levels of poverty a nd food insecurity increase but so too may political instability. The World Bank concludes that the risks involved with such land-lease investments are immense, and that land sales â€Å"often deprived local people, in particular the vulnerable, of their rights†¦ Consultations, if conducted at all, were superficial†¦and environmental and social safeguards were widely neglected† (Economist, 2011b, p.1). Such land–lease deals are becoming more commonplace, with large sales in Sudan, Egypt, Congo, Zambia, Mali, Sierra Leone, Tanzania, Kenya, Madagascar, Liberia, Ghana, and Mozambique (Economist, 2009; Economist, 2011b; Vhugen, 2011). Although there are land deals taking place outside of Africa, over 50% of the estimated 60-80 million hectares of such deals in the last three years took place there (Economist, 2011b), approximately an area the size of France (Vidal and Provost, 2011). The largest land buyers include China, India, South Korea, the United Arab Emirates and Saudi Arabia; yet some of the largest deals are done with W estern funding (Vidal and Provost, 2011). Cases from Sierra Leone show that a lack of knowledge-sharing with locals, along with a plethora of false promises, has led to social, environmental and economic loss. Addax Bioenergy received the use of 40,000 hectares to grow ethanol for export to the European Union (EU). Local villagers were in turn promised two-thousand jobs and environmental protection of the swamps. However, three years into the project only fifty jobs materialized, while some of the swamps have been drained and others damaged by irrigation (Economist, 2011b). Those jobs that did exist paid USD $2.50 per day on a casual basis (Da Via, E. 2011). Clearly these are not isolated cases and action is required to stem the tsunami of sales of land in food-insecure areas. Recommendations * Re-evaluate the system: Up to twenty-five percent of crops are lost due to pests and diseases and the developing world loses up to an additional thirty-seven percent of harvested foods due to problems in storage and transportation. Every day 4.4 million apples, 5.1 million potatoes, 2.8 million tomatoes and 1.6 million bananas are thrown in the garbage (Global Food Security, 2011b). Systematic shifts that address this loss may focus upon local sustainability and buy local movements, rather than relying upon export commodities and global transport for the sale and supply of food stuffs. This requires participation that includes local ownership and collective decision making. * Provide Sustainable Solutions: Much of modern agriculture is mechanized, using oil-based chemical fertilizers, pesticides and herbicides. This system of agriculture is not sustainable. It needs to be remedied with a more sustainable approach to agriculture – which can be just as agriculturally productiv e (Barker, 2007). On example of how sustainable initiatives can be promoted and supported is the Equator Initiative, which provides financial prizes and knowledge sharing for community-driven efforts that reduce poverty through sustainable use of biodiversity. As many smallholder farmers are engaging in de facto sustainable agriculture encouragement and support, such as the Equator Initiative need to be scaled-up. * Regulate Land Grabbing: The World Bank has proposed guidelines, but does not have the means or authority to enforce them (Bunting, 2011). In order guidelines to be enforced, such as those developed by the World Bank, national governments must be involved, for this to take place greater coordination on the international level and advocacy from the NGO and public sectors is required. Madagascar demonstrates the power of collective action, as does Sudan and Cambodia, yet long-term and effective change will require governmental enforced regulation. * Establish Good Governance: The purchasing of land and forced displacement of peoples occurs not solely due to transnational pressure, but with government approval. Citizens and the international community must encourage, and work towards, better governance decisions. An international f ramework for responsible investing could be created. However, such a framework would remain weak and ineffective unless adopted and enforced by national governments. In order to ensure that investments are beneficial for both the investor and the community, this framework must ensure that food security and livelihood protection for the local communities (Shete, 2011). Further encouragement can levied on governance in tying good governance to official development assistance, such systems have been developed and enacted by the World Bank and others. * Monitor and Penalize Environmental Damage: Companies must be more strictly monitored with regard to environmental damage, both by the public and private sectors (Nunow, 2011). Monitoring and evaluation of investments ought to be strengthened with regulation and policy by the relevant national government and by international bodies. NGOs and communities can take inspiration from others who have taken transnational companies to court, and won. National government need to recognize the short-term benefits do not out-weight the long-term environmental damage, and seek compensation to rectify violations. The scale of land acquisitions demonstrate that such regulations will likely not significantly deter investments and investors, as efforts to do so in Tanzania demonstrate (Pallangyo, 2007). * Develop Rural Agriculture: Currently less than one percent of smallholder farmers use irrigation techniques in Ethiopia (CSA, 2009). An improvement in this regard will allow for increased productivity as well as year-round water availability. Facilitation of loans for the purchase of pumps (as smallholder farmers often lack financial resources to make such investments), as well as access to internal markets with infrastructural developments can improve community-driven and locally-owned productivity. * Undertake Land Reform: Changes on the national level will require land reforms, ownership reforms and recognition of traditional land rights. Such land reforms and rights have been evolving in Madagascar, following the rejection of the Daewod land-grab deal and the installation of a new government. Tanzania has also enacted progressive rights for recognizing traditional land title (Locher, 2011). This can also be done in conjunction with FAO, FIDA, UNCTAD and World Bank recommendations to guarantee and respect local land rights (Perrine, Mathidle, Rivo and Raphael, 2011). Wily (2011) identifies consistent and persisting failures of land rights and ownership caused by the leasing of lands without consent of customary owners. Concluding Remarks As highlighted by the Ethiopian case study, it becomes readily apparent that the forced relocation of rural farmers will likely increase the numbers of people living in poverty. Consequently, there will be an increase in the numbers of people in need of emergency food aid. Aggregate data on food security will not measure the importance of food sovereignty, nor do the data take into account unjust practices and environmental damage. The majority of Ethiopians are subsistence farmers, and depriving them of their land, rights and livelihood neglects the importance of human rights and environmental protection. One means to achieve the goal of national food security, as well as a reduction of required emergency food aid, is to increase effectiveness of rural farms. Communities themselves must engage and be active in resisting forced relocation and dispossession of their land and rights. Examples of such resistance include that of Madagascar and the Southern Sudanese movement, which advoca tes land belongs to the community and requires its involvement (Deng, 2011), as well as active community resistance to land grabs in Cambodia (Schneider, 2011). Communities must seek to be participants in the discussion, to be involved in the process and to voice their concerns. Food security of the wealthy at the expense of the impoverished will not work and requires new approaches. The prospect of attaining sovereignty over land and the food grown on it encourages smallholder farmers to continue their livelihood while seeking to increase overall food security. â€Å"In most poor nations, there are large gaps between actual and potential agricultural yields. But the best route to closing this gap usually is not super-sized farms. In most labour-intensive agricultural settings, small farms are more productive than large farms. They could become even more productive – and as a result likely minimise unrest – if developing country governments provide these family farms with secure land rights that allow farmers to invest in their own land and improve their harvests.† (Vhugen, 2011, p.1). The World Bank’s 2010 report found that land grabs ignored proper legal procedures, displaced local peoples without compensation, encroached on areas beyond the agreement, had negative impacts on gender disparity, were environmentally destructive, provided far fewer jobs than promised, leased land below market value and routinely excluded pastoralists and displaced peoples from consultations (Da Via, 2011). Furthermore, the World Bank concludes: â€Å"many investments†¦failed to live up to expectations and, instead of generating sustainable benefits, contributed to asset loss and left local people worse off than they would have been without the investment† (World Bank, 2010, p. 51). Adopting food sovereignty as a concept and approach will not solve these problems. However, it does allow for an expanded analysis of the complex issues at hand. No easy solution exists as neoliberal economics and structurally-adjusted trade liberalization conflict with human rights; as global food security is confronted by local food and land sovereignty; and, as the Washington Consensus is challenged by the Peasants’ Way. â€Å"It would be no exaggeration to suggest that the outcome of these convulsive transformations and contestations constitutes one of the greatest moral and political challenges of our times† (Makki and Geisler, 2011, p. 17). Challenges, however, are no reason to accept injustice and abuse of human rights. Actors with roles to play on every level can be a part of the solutions proposed above. Re-evaluating the food system and developing sustainable solutions begin on individual levels and are supported on the international marketplace. Regulation of land grabbing, improving governance, undertaking land reform and the monitoring of environmental damage rest more heavily upon national and international actors; yet these process can be driven locally with support from the international community, as demonstrated by the cases of Sudan and Madagascar. This is a call for action lest we find ourselves â€Å"academic Cassandras who prophesy the coming plagues, but do little to avert them† (Farmer, 2001, p. xxviii). References Ansoms, A. 2011. The ‘bitter fruit’ of a new agrarian model: Large-scale land deals and local livelihoods in Rwanda. International Conference on Global Land Grabbing 6-8 April 2011 University of Sussex, UK. Associated Press. 2011. Clinton warns Africa of ‘new colonialism’. [online] Available at: [Accessed 12 June 2011]. Barker, D. 2007. The Rise and Predictable Fall of Globalized Industrialized Agriculture. The International Forum on Globalization: San Francisco. Brown, Lester. 2011. World on the Edge. Earth Policy Institute: London. Bues, A. 2011. Agricultural Foreign Direct Investment and Water Rights: An Institutional Analysis from Ethiopia. International Conference on Global Land Grabbing 6-8 April 2011 University of Sussex, UK. Bunting, M. 2011. How Land Grabs in Africa could herald a new dystopian age of hunger. [online] Available at: [Accessed 24 May 2011]. CSA. 2009. Large and medium scale commercial farms sample survey 2008/09 (2001 E.C.). Central Statistical Agency Statistical Bulletin 446. Da Via, E. 2011. The Politics of â€Å"Win-Win† Narratives: Land Grabs as Development Opportunity. International Conference on Global Land Grabbing 6-8 April 2011 University of Sussex, UK. Deng, D. 2011. ‘Land Belongs to the Community’ Demystifying the ‘global land grab’ in Southern Sudan. International Conference on Global Land Grabbing 6-8 April 2011 University of Sussex, UK. Dominguez, A. 2010. Why was there still malnutrition in Ethiopia in 2008? Causes and Humanitarian Accountability. Journal of Humanitarian Affairs, 21 February 2010. Dwyer. 2011. Building the Politics Machine: Tools for Resolving the Global Land Grab. International Conference on Global Land Grabbing 6-8 April 2011 University of Sussex, UK. Economist 2011b. When others are grabbing their land. [online] Available at: [Accessed 24 May 2011].