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Business rescue, as a mechanism to aid financially distressed companies in South Africa, has received considerable academic and practical recognition. However, the business rescue plan is an overlooked and, perhaps, underdeveloped aspect of the regime. For stakeholders, this is the ultimate decision-making document. Creditors are the most influential stakeholders in business rescue proceedings owing to their voting rights. For creditors to make informed decisions and exercise their votes meaningfully, the business rescue plan should be transparent and adequately disclose relevant and reliable information. This study aims to identify creditors’ primary information needs to enhance the sufficiency and decision-usefulness of business rescue plans, not only to entice the vote of creditors but to enforce accountability from practitioners.

Using a qualitative research design, semi-structured interviews were conducted with 14 executives from 10 South African financial institutions.

The findings reveal that comprehensive disclosure of financial, commercial and legal information in business rescue plans was a critical antecedent for stakeholder decision-making. Additionally, leadership and social impact information were influential determinants. This study advances academic knowledge and, for practitioners, adds value to the development of business rescue plans. This can enhance creditors' confidence in supporting the rescue effort and approving the plan.

This study advances academic knowledge and, for practitioners, adds value to the development of business rescue plans. This can enhance creditors' confidence in supporting the rescue effort and approving the plan.

The originality of this article lies in its investigation of how creditors assess the information in BR plans as a precursor to supporting the company’s reorganisation in a creditor-friendly business rescue system such as South Africa. This study provides novel insights into the decision-making process, particularly how creditors assess BR plans, address information asymmetry and vote on the plan.

Competitive tendering in South Africa is often associated with procurement based on the lowest fee tendered. Previous research on this topic did not provide in-depth examinations of how pricing within consulting engineering companies was affected by competitive tendering nor did it illuminate the extent to which professional services were impacted by competitive tendering. This paper aims to examine the implications of competitive tendering on pricing and delivery of consulting engineering services in South Africa.

A survey research strategy with a questionnaire as the research instrument elicited qualitative data from 28 experienced consulting engineers in South Africa. Thematic analysis was used to analyse qualitative data from the questionnaires.

Three key themes were identified, namely: considerations when determining consulting engineering fees on competitively tendered projects; the impact of reduced fees due to competitive tendering on the delivery of consulting engineering services; and interventions to prevent unsustainably “low” professional fees. Many consulting engineers in South Africa still determine fees using fee scales, while other considerations include resources, project complexity, risk, etc. Most participants asserted that design optimisation/value engineering, training, meetings and construction monitoring were adversely impacted by “low” fees.

This paper provides in-depth qualitative feedback from experienced consulting engineers (most having more than 20 years’ experience) on a topical issue in the South African construction industry. Thematic analysis was a novel method of analysis that was not used previously in this area of study.

Large class sizes are becoming the norm in higher education against concerns of dropping learning qualities. To maintain the standard of learning and add value, one of the common strategies is for the course convenor to proactively monitor student engagement with learning activities against their assessment outcomes and intervene timely. Learning analytics has been increasingly adopted to provide these insights into student engagement and their performance. This case study explores how learning analytics can be used to meet the convenor’s requirements and help reduce administrative workload in a large health science class at the University of New South Wales.

This case-based study adopts an “action learning research approach” in assessing ways of using learning analytics for reducing workload in the educator’s own context and critically reflecting on experiences for improvements. This approach emphasises reflexive methodology, where the educator constantly assesses the context, implements an intervention and reflects on the process for in-time adjustments, improvements and future development.

The results highlighted ease for the teacher towards the early “flagging” of students who may not be active within the learning management system or who have performed poorly on assessment tasks. Coupled with the ability to send emails to the “flagged” students, this has led to a more personal approach while reducing the number of steps normally required. An unanticipated outcome was the potential for additional time saving through improving the scaffolding mechanisms if the learning analytics were customisable for individual courses.

The results provide further benefits for learning analytics to assist the educator in a growing blended learning environment. They also reveal the potential for learning analytics to be an effective adjunct towards promoting personal learning design.

This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic context, with the goal of uncovering strategies to enhance tax compliance.

Using the Delphi method, this study engaged tax experts in the Moroccan context to explore the impact of taxpayers’ perception of fairness, tax rates and tax burden on compliance. Their responses were gathered and analyzed with the aid of IRaMuTeQ software, which helped the authors identify themes relevant to the research question.

The preliminary results indicate a positive correlation between perceptions of tax fairness and compliance behavior, corroborating earlier studies conducted in different contexts. Notably, a substantial majority of Moroccan taxpayers perceive the current tax system as inequitable, deeming tax rates too high and the tax burden unfairly distributed among various taxpayer categories. This perception potentially influences their voluntary tax compliance behavior.

The findings have significant policy implications for the Moroccan Government and stakeholders. They suggest that by improving tax fairness, particularly by aligning tax assessment and payment modalities for employees, civil servants and small to medium enterprises, policymakers can encourage higher voluntary tax compliance, thereby potentially enhancing the efficiency of the Moroccan tax system.

This study adds to the existing body of knowledge by exploring the dynamics of tax fairness and compliance behavior in Morocco, a context which has been significantly understudied.

Over recent years, the multi-stakeholder role in sustainable ecotourism within Asia has emerged as a crucial narrative for sustainable ecotourism management across countries on the continent. This trend is perhaps due to the fact that ecotourism is one of the most rapidly growing sectors within the tourism industry. However, to date, no reviews have provided a comprehensive analysis related to the role of multi-stakeholders in the achievement of ecotourism sustainability, particularly in the Asian context. This study aims to fill this knowledge gap by examining the current knowledge regarding multi-stakeholder involvement in sustainable ecotourism within Asia.

A systematic review procedure was followed. 320 articles were finalized, from which 34 related pieces of research were selected from the Scopus and Web of Science databases.

Three themes emerged from this paper. Recommendations were highlighted to enhance sustainable ecotourism. The study concluded that a more enabling research environment should be provided to improve discourse and encourage policy interventions.

No previous studies have explored the multi-stakeholder's role in achieving Asian sustainable ecotourism, indicating a critical gap to be fulfilled. This paper uniquely contributes to the field by providing a comprehensive review of the roles and challenges of multiple stakeholders in sustainable ecotourism across Asia and proposing innovative policy solutions tailored to the region's unique socio-economic and cultural context. Moreover, it puts forward potential solutions to bolster sustainable ecotourism within Asia, benefiting both stakeholders and the destination.