Academics Stand Against Poverty Academics Stand Against Poverty journal belongs to Academics Stand Against Poverty, a non-profit organization based in United States (EIN# 32-0324998). Its head office is in department of philosophy, Yale University, New Haven, United States. The journal covers online and printed publications for its issues and volumes. We are committed to provide rapid and highly fast review process. First decision of the submitted manuscript is made within four weeks while final decision of the submitted manuscript is normally within 4 months. Accepted manuscript (s) will be published in forthcoming issue. Submission should be well researched and appeal the familiarity with literature. Manuscript can be technical or theoretical covering the research gap in the relevant direction. Academics Stand Against Poverty en-US Academics Stand Against Poverty 2690-3431 <p>Journal ASAP permits its authors to post submitted or published essays on personal websites or institutional repositories while mentioning the essay’s current status with the journal.</p> Western Modernization of Agriculture in Africa Produces Malnutrition <p>Jointly established in 2006 by the Rockefeller and Gates Foundations, AGRA was meant to bring scientific agriculture to Africa. Despite large investments by 13 African states, the promised doubling of incomes has not materialized, and nutrition, biodiversity and water availability have all deteriorated. Successful agriculture in Africa must be sensitive to local conditions and build on local knowledge and experience.</p> Michiel Korthals Copyright (c) 2020 Academics Stand Against Poverty 2020-12-31 2020-12-31 1 1 Understanding Farmer Protests in India <p>No national professional group in the world contains more people, or more poor people, than India’s agricultural sector, which is now shaken by massive farmers’ protests against three pieces of legislation recently passed by the Indian government. In her invited opinion piece, Sudha Narayanan helps us understand the grounds of the farmers' fears and shows the way toward a more democratic path of reform that would be sensitive to the concerns, needs and vulnerabilities of India’s smallholders and landless agricultural workers.</p> Sudha Narayanan Copyright (c) 2020 Academics Stand Against Poverty 2020-12-30 2020-12-30 1 1 Illicit Financial Flows and the Extractives Sector on the African Continent: Impacts, Enabling Factors and Proposed Reform Measures <h1><a name="_Toc47189755"></a><strong>INTRODUCTION</strong></h1> <p>&nbsp;</p> <p>In this article I will describe illicit financial flows (IFFs) in the context of the extractives sector in Africa. I will summarizetheir adverse economic, political and environmental impacts and identify gaps in current legislation and policy; and weaknesses in national tax systemsI propose specific actions to strengthen effectiveness of current legal and regulatory measures, achieve policy coherence,and increase domestic resource mobilization.</p> <h2><a name="_Toc47189756"></a><strong>Definition of Illicit Financial Flows</strong></h2> <p>&nbsp;</p> <p>The definition of the term 'illicit financial flows' (IFFs) is debatable. As per the normative interpretation, IFFs is "capital taken abroad in a hidden form, because it might be illegal, or goes against the socially acceptable standards, or it might be susceptible to economic and political threats."<a href="#_ftn1" name="_ftnref1">[1]</a> IFFs can also be defined as "money illicitly earned, transferred or utilized," including corruption, money laundering, tax evasion and tax avoidance<a href="#_ftn2" name="_ftnref2">[2]</a></p> <p>In this essay the term ‘illicit financial flows’ is intended to encompass any or all of the activities noted in the definitions above.</p> <p><strong>IFFs and sustainable development </strong></p> <p>Illicit financial flows and measures to combat them are complex areas of international and national economic, development, security, and the rule of law policy. They affect (and are affected by) many wider policy objectives and involve many disparate actors across a variety of governmental and non-governmental policy disciplines. Therefore, there is a risk that policies which regard to illicit financial flows might be incomprehensible or badly coordinated<a href="#_ftn3" name="_ftnref3">[3]</a> and that their implementation may result in lack of sustainability, unintended consequences, and competing priorities because of this risk. Consequently, illicit financial flows are a priority area for Policy Coherence regarding to Sustainable Development<a href="#_ftn4" name="_ftnref4">[4]</a>.</p> <p>Regarding their essentialityas a disabler of development efforts, the Sustainable Development Goals framework consolidates IFFs<a href="#_ftn5" name="_ftnref5">[5]</a>.&nbsp; According to the Sustainable Development Goals target 16.4, it aims at significantly reducing the unlawful capital flight and arms flows to strengthen recovery and the return of stolen assets as well as combating organized crimes.<a href="#_ftn6" name="_ftnref6">[6]</a>Additionally, the IFFs are reflected directly only to one target which is related to Goal 16 which addresses peace and justice<a href="#_ftn7" name="_ftnref7">[7]</a>, but they relate to many other targets that are central to the sustainable development agenda.<a href="#_ftnref1" name="_ftn1"></a></p> Philip Mutio Copyright (c) 2020 Academics Stand Against Poverty 2020-12-05 2020-12-05 1 1 93 108 A Stroke of the Keyboard and Click of the Mouse: An Anatomy of Cyber Frauds as a Growing Component of Illicit Financial Flows <p>The COVID-19 pandemic has altered the way that we live and work. It has foisted a new normal on the entire world. To foster social/physical distancing, in an effort to curtail the spread of the virulent virus, more individuals and businesses are leveraging the virtual space for their day-to-day activities – in terms of communication, shopping, banking, commerce, learning, conferencing, etc, as health workers strive to save lives. Amid the growing difficulties and uncertainties, cyber fraudsters have intensified their online schemes aimed at defrauding vulnerable victims of their hard earned monies.</p> <p>In the United Kingdom the National Fraud and Cyber Security Center reported a 400% spike in cybercrimes in March. Graeme Biggar, Director General of the National Economic Crime Center, had warned that “fraudsters [are] using the COVID-19 pandemic to scam people…[by] sending emails offering fake medical support and targeting people who may be vulnerable or increasingly isolated at home.”<a href="#_ftn1" name="_ftnref1">[1]</a> In the United States Tonya Ugoretz, Deputy Assistant Director of the Federal Bureau of Investigation [FBI], noted the rise in cybersecurity complaints to the Internet Crime Complain Center (IC3) from an average of 1,000 to 3,000-4,000 daily.</p> <p>&nbsp;</p> <p><a href="#_ftnref1" name="_ftn1">[1]</a> Action Fraud, <em>Coronavirus-related fraud increase by 400% in March</em>, March 20 2020,</p> Erhieyov O’Kenny Copyright (c) 2020 Academics Stand Against Poverty 2020-11-30 2020-11-30 1 1 74 92 When the Hunters Learn to Shoot Without Missing, the Birds Learn to Fly Without Perching <p><em>This paper examines the phenomenon of artificial profit shifting as a component of illicit financial flows. Uganda’s upstream oil sector involves a rent sharing regime with the non-resident international oil companies. The involvement of International Oil Companies (IOCs) creates taxing rights for host governments. Unfortunately, these taxation rights can be susceptible to the phenomenon of artificial profit shifting - an aggressive strategy of tax avoidance that contravenes applicable anti-abuse tax laws and therefore falls within the prescriptive envelope of illegality. &nbsp;This paper discusses the unique opportunity for the application of anti-abuse tax laws, the need for judicial cooperation in doing so, and the need for negotiation of proper rent-sharing fiscal regimes, as a solution to curb artificial profit shifting whose negative impact on the tax-to-GDP ratio continues to undermine Uganda’s efforts in achieving sustainable economic development.&nbsp; </em></p> Brian Collins Ocen Copyright (c) 2020 Academics Stand Against Poverty 2020-11-26 2020-11-26 1 1 50 73 Ethics Dumping – How not to do research in resource-poor settings <p>Ethics dumping is a global phenomenon involving the ‘off-shoring’ of research. Research that would be prohibited, severely restricted or regarded as highly patronizing in high-income regions is instead conducted in resource-poor settings. Twenty-eight case studies of ethics dumping were examined through inductive thematic analysis to reveal predisposing factors from the perspective of researchers from high-income regions. Six categories were agreed and further illuminated: Patronizing conduct, unfair distribution of benefits and/or burdens, culturally inappropriate conduct, double standards, lack of due diligence and lack of transparency. The ultimate aim of the paper is to deepen understanding of these highly unethical practices amongst <em>academics who stand against poverty</em>, leading to their further reduction.</p> Doris Schroeder Kate Chatfield Vasantha Muthuswamy Nandini K. Kumar Copyright (c) 2020 Academics Stand Against Poverty 2020-11-21 2020-11-21 1 1 28 49 Pulling the Plug on Money Laundering in British Columbia, Canada Lessons Learned and Actions Required <p>British Columbia is a province within the federal parliamentary democracy of Canada. Although Canada covers a vast area - making it the second largest country by area in the world - its population is just under thirty-eight million people, made up of ten provinces and three territories. The population of the province of British Columbia is just over five million.</p> <p>Canada has prided itself on being a jurisdiction that money launderers avoided. In 2000, The Government of Canada enacted the <em>Proceeds of Crime (Money Laundering) and Terrorist Financing Act</em><em>&nbsp;(PCMLTFA). </em>Delays in bringing in this legislation were largely the result of the focus in the mid 1990’s of the Canadian federal government on its fiscal problems. Because of this, Canada was the last of the G-7 countries to enact anti-money laundering legislation. This legislation resulted in the creation of FINTRAC (Financial Transactions and Reports Analysis Centre of Canada) - Canada’s FIU (Financial Intelligence Unit). Certainly, Canada has never been immune to money laundering, but something different began to surface in Canada’s western-most province, British Columbia (BC), beginning around 2015 with dirty money surfacing in casinos.</p> <p>In fact, the money laundering situation is viewed by the British Columbia (BC) Provincial Government as being in such disarray that in May 2019 the BC Government called for a public inquiry into money laundering in the province. BC Supreme Court Justice Austin F. Cullen was appointed to head the Inquiry, which will examine the full scope of money laundering in British Columbia, including real estate, gaming, financial institutions and the corporate and professional sectors. Commissioner Cullen is also examining regulatory authorities and barriers to effective law enforcement of money laundering activities. Commissioner Cullen has the ability to compel witnesses and order the production of documents and records.</p> Roy Cullen Copyright (c) 2020 Academics Stand Against Poverty 2020-11-10 2020-11-10 1 1 1 27