Auswahl der wissenschaftlichen Literatur zum Thema „Soft drinks – Taxation – South Africa“

Background: Adolescence presents an opportunity to influence diet, which impacts present and future health outcomes, yet adolescent diets globally are poorly understood. Objective: We generate evidence on adolescent diets globally and explore patterns and trends by subpopulation. Methods: We estimated mean frequency of consumption and prevalence of less-than-daily fruit and vegetable consumption, at-least-daily carbonated beverage consumption, and at-least-weekly fast-food consumption among school-going adolescents aged primarily 12 to 17 years from the Global School-based Student Health Surveys in Africa, Asia, Oceania, and Latin America between 2008 and 2015. Random-effects meta-analysis was used to pool estimates globally and by subgroup. Results: On average, adolescents consumed fruit 1.43 (95% confidence interval [CI] 1.26–1.60) times per day, vegetables 1.75 (1.58–1.92) times per day, carbonated soft drinks 0.99 (0.77–1.22) times per day, and fast food 1.05 (0.78–1.32) times per week. Overall, 34.5% (95% CI 29.4–39.7) consumed fruit less than once per day, 20.6% (15.8–25.9) consumed vegetables less than once per day, 42.8% (35.2–50.7) drank carbonated soft drinks at least once per day, and 46.1% (38.6–53.7) consumed fast food at least once per week. Mean daily frequency of fruit consumption was particularly low in South and East Asia (1.30 [1.02–1.58]); carbonated soft drink consumption high in Latin America (1.54 [1.31–1.78]), high-income countries (1.66 [1.29–2.03]), and modern food system typologies (1.44 [0.75–2.12]); and mean weekly fast food consumption high in mixed food system typologies (1.29 [0.88–1.71]). Conclusions: School-going adolescents infrequently consume fruits and vegetables and frequently consume carbonated soft drinks, but there is wide variability by subpopulation.

The cashew plant (Anacardium occidentale L.) (family Anacardiaceae) is native to Brazil. It was introduced in East Africa by the Portuguese in the 16th century where it is now widely cultivated, especially in Tanzania, Kenya, and Mozambique. The processed kernels are the most important product derived from the plant, although in Brazil and India, juices, jam, and alcoholic and soft drinks are also made from the pear-shaped edible receptacle. The plant is currently being evaluated in South Africa for commercial production. During May 2002, at least 25% of 5-year-old cashew trees grown from seed in the northern KwaZulu-Natal Province of South Africa were infected with powdery mildew. Signs included extensive growth of white, superficial mycelium bearing upright conidiophores on young shoots with tender leaves, inflorescences, and young receptacles. In severely affected trees, approximately 35% of young shoots and 45% of young receptacles displayed signs of powdery mildew. Severely infected young leaves were brown and deformed in contrast to older leaves that were unaffected. Microscopic examination of diseased tissue revealed hyaline, cylindrical-to-slightly doliform, single-celled conidia (10 to 17.5 × 2.5 to 5 μm) borne in chains. The pathogen was subsequently identified as Oidium anacardii Noack on the basis of morphology (1). No other species of powdery mildew fungi have been reported on cashew. A pathogenicity test was conducted by gently pressing a heavily diseased leaf onto two healthy leaves of each of 10 cashew plants maintained in pots on open benches in the glasshouse at 22 to 25°C and mean relative humidity of 65%. Control treatments entailed pressing an asymptomatic leaf onto each of two healthy leaves per plant. The experiment was conducted three times. After 14 days, at least one powdery mildew colony had developed on 80% of inoculated leaves but were absent from all replications of the control treatment. The source of inoculum for this reported outbreak is unknown, although O. anacardii is known to occur in southern Mozambique less than 100 km from the infected site. Cashew powdery mildew was first officially reported in Tanzania in 1979 where significant crop losses, partially attributable to the pathogen, have been recorded since (3). No significant damage to production has been recorded in Brazil (2). To our knowledge, this is the first report of O. anacardii occurring on cashew in South Africa. References: (1) E. Castellani and F. Casulli. Rivista di Agricoltura Subtropicale e Tropicale 75:211, 1981. (2) F. C. O. Freire et al. Crop Prot. 21:489, 2002. (3) P. J. Martin et al. Crop Prot. 16:5, 1996.

South Africa has a high prevalence of obesity in black female adolescents and a paucity of knowledge regarding contributing dietary practices. The aim of this study was to assess the dietary practices and weight status of male and female adolescents at secondary schools in the Eastern Cape province in urban and rural areas. Sixteen schools and grade 8–12 learners (N = 1360) were randomly selected from three health districts comprising poor disadvantaged communities. A short unquantified food frequency questionnaire was used to collect data on learners’ usual eating practices with regards to weekly meal pattern, breakfast consumption, foods taken to school, takeaways, and snacks eaten while watching television (TV). Body mass index measurements were determined for each learner. Prevalence of combined overweight and obesity differed significantly between genders, 9.9% in males versus 36.1% in females (p < 0.001). Significant gender differences were noted regarding eating practices. Females had a higher frequency of eating sugary snacks (p < 0.001) and a lower frequency of eating breakfast (p < 0.01) than males. Females ate significantly more fried fish (p < 0.05), pizza (p < 0.05) fat cakes (fried dough balls) (p < 0.05), hotdogs (p < 0.01), candy (p < 0.001), cake (p < 0.01), and crisps (p < 0.001). Compared to urban areas, the frequency of eating breakfast (p < 0.01) and sugary snacks (p < 0.05) was significantly higher in rural areas. Significantly more learners in urban areas consumed boerewors (beef sausage) rolls (p = 0.027), hamburgers (p = 0.004), and soft drinks (p = 0.019), while more learners in the rural areas consumed cordial (p = 0.001). In conclusion, a high prevalence of combined overweight and obesity was found in black female adolescents and a high prevalence of poor dietary practices was observed, with significant gender and urban–rural differences.

Significant shifts in the type of foods consumed by South Africans have taken place since 1994 and packaged food and beverage innovation has accelerated since then. Globally, advances in science and technology have benefitted food processing and food manufacturing technologies and systems. Significant capital investments have been made by the South African food and beverage manufacturing industry (SAFBMI). It is, however, not clear which technology areas have received investments and for what purposes. The objective of this study was thus to understand how the SAFBMI has invested in and applied science and technology since 1994. Data were sourced from food and beverage trade magazines, dating from 1986 to 2012. Trends over the past 30 years were analysed to determine the application of science and technology. The findings suggest that the dairy, soft drinks and bakery sectors have been most active. The main advances were to upgrade manufacturing facilities and build new plants to increase capacity, deliver new products and improve efficiencies and product quality and safety. Investments to improve thermal processing and packaging were also noted. We found evidence of the application of commercially available new preservation technologies and a low level of experimentation with non-commercial novel technologies by the SAFBMI. South Africa appears to be keeping pace with advances in food manufacturing in automation, process control and quality and food safety practices, material handling, and centralised distribution centres with warehouse management systems. Continued investment in food science and technology research will ensure that the growing consumer demand for packaged foods and beverages is met.

Abstract Objective To evaluate the relation between intake of ultra-processed food and risk of inflammatory bowel disease (IBD). Design Prospective cohort study. Setting 21 low, middle, and high income countries across seven geographical regions (Europe and North America, South America, Africa, Middle East, south Asia, South East Asia, and China). Participants 116 087 adults aged 35-70 years with at least one cycle of follow-up and complete baseline food frequency questionnaire (FFQ) data (country specific validated FFQs were used to document baseline dietary intake). Participants were followed prospectively at least every three years. Main outcome measures The main outcome was development of IBD, including Crohn’s disease or ulcerative colitis. Associations between ultra-processed food intake and risk of IBD were assessed using Cox proportional hazard multivariable models. Results are presented as hazard ratios with 95% confidence intervals. Results Participants were enrolled in the study between 2003 and 2016. During the median follow-up of 9.7 years (interquartile range 8.9-11.2 years), 467 participants developed incident IBD (90 with Crohn’s disease and 377 with ulcerative colitis). After adjustment for potential confounding factors, higher intake of ultra-processed food was associated with a higher risk of incident IBD (hazard ratio 1.82, 95% confidence interval 1.22 to 2.72 for ≥5 servings/day and 1.67, 1.18 to 2.37 for 1-4 servings/day compared with <1 serving/day, P=0.006 for trend). Different subgroups of ultra-processed food, including soft drinks, refined sweetened foods, salty snacks, and processed meat, each were associated with higher hazard ratios for IBD. Results were consistent for Crohn’s disease and ulcerative colitis with low heterogeneity. Intakes of white meat, red meat, dairy, starch, and fruit, vegetables, and legumes were not associated with incident IBD. Conclusions Higher intake of ultra-processed food was positively associated with risk of IBD. Further studies are needed to identify the contributory factors within ultra-processed foods. Study registration ClinicalTrials.gov NCT03225586 .

The present issue of Afrika Focus delves into the way in which the Democratic (what’s in a word...) Republic of Congo has been dealing with its ‘way to peace’, via an article that looks at the issue through a discourse analysis perspective. In another article, the growing pains that often accompany the road to democracy in Africa are illustrated by the case of Togo. A third piece in this issue, a case study from Kenya, examines the gum Arabic value chain. The gum is an adhesive and food additive, often used in sweets and soft drinks, and thus an important commodity bought by big multinational companies. For centuries, it has been a source of income for a number of sub-Sahara African countries. Moreover, wars have been fought over the staple – as recently as last year, May 2013, at least 60 people were killed in ethnic (...) clashes in Sudan's arid Darfur region, over land producing gum Arabic. The deaths were the result of an ongoing dispute between two ethnic groups in South Darfur, over pasture and acacia trees, from which the gum is obtained. The Gemir group accused the Beni-Halba community of trying to take away land it had owned for more than 300 years. This shows that even a neutral (to sweet) subject such as gum Arabic can help to illustrate, and even explain, the root causes of political unrest in a number of countries. And this brings us to the last and fourth article that, even though it deals with poetry, reiterates the same political thematic as highlighted above, as it deals with ‘contemporary Nigerian poets [that] have had to contend with the social and political problems besetting Nigeria’s landscape by using satire as a suitable medium’. Perhaps the latter is amongst the most viable – and maybe only – coping strategies to allow people to survive Nigeria’s (and any ‘difficult’ country’s) distressing environment: if you can’t beat them, laugh at them...

A Research Report Submitted to the Faculty of Commerce, Law and Management in Partial Fulfilment of the Requirements for the Degree of Master of Commerce (Specialising in Taxation)
In the 2016 Budget Speech, the then Minister of Finance, Pravin Gordhan, announced a decision to introduce a Health Promotion Levy (‘sugar tax’) on sugar-sweetened beverages (‘SSBs’). Sugar tax came into effect on 1 April 2018 in South Africa. In its Policy Paper released by the National Treasury in July 2016, titled “Taxation of Sugar Sweetened Beverages” (‘Policy Paper’), the National Treasury outlined the proposed sugar tax. It argued that the primary objective of the introduction of sugar tax was to reduce excessive sugar intake and curb the growing problem of obesity. Obesity and other non-communicable diseases (‘NCDs’) have significantly escalated over the past 30 years and has become a growing concern in South Africa. This has resulted in South Africa being ranked the most obese country in sub-Saharan Africa. The impact of SSBs on obesity and other NCDs has received widespread attention on the international stage and by the World Health Organisation (‘WHO’). This is evident from the fact that South Africa is not the first country in recent years to introduce a form of sugar tax which has been gaining traction as popular intervention to combat the growing concern of NCDs. The argument arises as to whether the tax is actually intended to meet its desired health benefits or simply increase revenue for the fiscus. This research will examine whether the implementation of sugar tax will contribute to its intended health objectives envisaged. In order to achieve this, a study will need to be undertaken with countries which have successfully introduced sugar tax including, Mexico, Norway, Denmark, the United Arab Emirates, Chile and United Kingdom. Lastly, this study will also explore the success of the implementation of sugar tax and the impact it has had on the fiscus of these countries.
NG (2020)

A research report submitted to Wits Business School, Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the Degree of Master of Management in Strategic Marketing November 2015
Building, maintaining and measuring consumption frequency over a specific period of time has become the primary driver of success for nonalcoholic beverage organisations; however, there is limited research on youth consumption frequency within South Africa. Using the Theory of Planned Behaviour, the study aimed to investigate the impact of brand association, flavour variety, peer influence and perceived value on consumption frequency intention in the sparkling soft drink (SSD) category amongst youth in South Africa. A quantitative research design was followed and data collected from 300 research participants aged between 16 and 24 years in Soweto, Gauteng Province in South Africa. The collected data was analyzed using SPSS 22 and AMOS 21 statistical packages for structural equation modelling. All four hypotheses are supported, with results indicating a positive relationship between brand association, flavour variety, peer influence, perceived value and consumption frequency intention. Peer influence and perceived value have a significantly stronger influence on consumption frequency intention. The results also indicate that flavour variety “ambiguous SSD flavour names” scored higher amongst 16 to 18 years olds. Ambiguous flavour naming strategies have proven to be successful in other beverage categories. Quantity-frequency (QF), a consumption frequency measurement instrument has been used, with consumption skewed towards “sharing” with friends or family. This study contributes significant new knowledge to the existing body of marketing literature in Africa and consumer behaviour in emerging markets. This study has implications for practitioners, academicians and public policy makers.
MT2017

Final draft report presented to the Graduate School of Business Leadership, University of South Africa
The main purpose of this study is to ascertain the major service quality variables that determine customer satisfaction for the Carbonated Soft Drink market which is dynamic and is also part of the highly competitive impulse beverage industry in South Africa. Amalgamated Beverages Industry (aka Coca Cola) still holds the lion’s share of the market although its share has fallen in the last 5 years presumably due to the growth in the consumption of substitutes such as bottled water, 100% fruit juices, energy drinks and dairy juice blends. The proliferation of “diet conscious” consumers has exacerbated the situation. These alternatives are the primary growth areas in the impulse beverage market. This has obviously threatened the viability and profitability of major players in this industry. To date the performance of Carbonated Soft Drinks (CSDs) has been less than satisfactory. There are other key players which have penetrated this market namely Pepsi, trading as Pioneer Foods, Royal, Pioneer Foods, California Cola, Pick ‘n Pay and Quality Beverages. For purposes of this study the three key players were chosen namely ABI, Pepsi and Quality Beverages. These key players have made huge investments in this industry at the level of production and distribution. In addition heavy investments go towards advertising and promotional campaigns. This research is exploratory in nature and makes way for further research in order to reach a more logical conclusion. This study is conducted within the confines of Gauteng region and more specifically Johannesburg North and Central. These two regions were chosen because the researcher resides close to these regions and wanted to minimize the costs involved in this study. The researcher also assumed the findings are a true representation of the broader picture of the South African scenario. Before collecting information the researcher initially consulted recent articles, books, magazines, company reports and even the internet in order to develop a clear understanding of the industry. This also helped the researcher to make logical decisions in the course` of undertaking the research. To that effect the researcher adopted the service quality SERVQUAL and the Gaps models in coming up with a measurement instrument for the research. The CSD companies have two broad categories of customers namely the trader and the end user or consumer. The trader purchases the product for purposes of research whilst the end user buys for consumption. This research focused on the trade customer. According to research experts a sample of more than 5% of the total population does not compromise validity. However the researcher opted for more than 10% of the total population in order to increase reliability of the results. Thus from the population size of 965 trade outlets the researcher arrived at a sample of 100. The traders were classified into four major categories namely retail outlets, wholesalers, restaurants and service stations. Information was collected from these 100 traders using personal interviews. The researcher is the one who conducted all the interviews. Information was gathered from buyers, managers and owners. The researcher took advantage of the Statistical Package for Social Scientists in order to make a meaningful analysis of the data collected. Many service oriented recommendations have been promulgated by this research. They are neither exhaustive nor prescriptive given the time constraint within which this research was conducted.