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Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South Africa. Non-registration hinders sufficient tax revenue collection, stifles economic growth and causes unfair competition with formal businesses. The purpose of this study is to determine whether changes in the VAT rate affect the registration decisions of businesses, ultimately impacting upon tax compliance behaviour and tax revenue collection.

An online 2 × 2 between-subjects field experiment was conducted, as part of a broader study, to consider compliance with registration requirements by small business entities in South Africa, specifically when there are changes in the VAT rate.

Although the study establishes that changes in the VAT rate tend not to have a significant impact on the registration decisions of such taxpayers, it nonetheless indicates that the magnitude of the change in the VAT rate may be influential on registration decisions, whether relating to compulsory or voluntary registration. More particularly, the greater the magnitude of the VAT rate decrease (increase), the more likely it is that taxpayers will register (deregister) for VAT purposes, indicating that the magnitude of changes in the VAT rate do have an impact on VAT registration decisions and therefore on tax compliance more generally.

Not only does the study add to the limited knowledge available on registration decisions of small businesses, but also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.

Not only does the study add to the limited knowledge available on registration decisions of small businesses, but it also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.

The purpose of this paper is to determine the students’ perceptions of an on-campus foodservice operation at an identified historically black college and university (HBCU) and its effect on their satisfaction and dining frequency.

A survey of 685 students was conducted to collect data. Partial least squares based structural equation modeling is used to test the proposed structural model with SmartPLS 3.0.

Results confirm that quality of food, ambience, value for money, food and beverage options and service quality have a positively significant impact on students’ overall satisfaction with the on-campus foodservice operation and dining frequency. As such, all the hypotheses are supported.

These findings indicate that on-campus foodservice operators should focus on quality of food, ambience, value for money, food and beverage options and service quality to achieve student satisfaction. This in turn could positively impact the institution’s reputation, student retention and the marketability of the institution to future students.

This study would help on-campus foodservice operators to better understand the impact of the various elements of foodservice experience which will lead to students’ overall satisfaction and dining frequency, particularly in a HBCU setting.

The purpose of the work is to provide a comprehensive review of the digital image correlation (DIC) technique for those who are interested in performing the DIC technique in the area of manufacturing.

No methodology was used because the paper is a review article.

no fundings.

Herein, the historical development, main strengths and measurement setup of DIC are introduced. Subsequently, the basic principles of the DIC technique are outlined in detail. The analysis of measurement accuracy associated with experimental factors and correlation algorithms is discussed and some useful recommendations for reducing measurement errors are also offered. Then, the utilization of DIC in different manufacturing fields (e.g. cutting, welding, forming and additive manufacturing) is summarized. Finally, the current challenges and prospects of DIC in intelligent manufacturing are discussed.

Social vulnerability in the context of disaster management refers to the sociodemographic characteristics of a population and the physical, social, economic, and environmental factors that increase their susceptibility to adverse disaster outcomes and capacity to anticipate, cope with, resist, and recover from disaster events. Because disasters do not impact people equally, researchers, public health practitioners, and emergency managers need training to meet the complex needs of vulnerable populations.

To address gaps in current education, the CONVERGE initiative, headquartered at the Natural Hazards Center at the University of Colorado Boulder, developed the Social Vulnerability and Disasters Training Module. This free online course draws on decades of research to examine the factors that influence social vulnerability to disasters. Examples of studies and evidence-based programs are included to illuminate common methods for studying social vulnerability and ways that research can guide practice. To evaluate the module, all trainees completed a pre- and post-training questionnaire.

Between July 2019 and September 2021, 1,089 people completed the module. Wilcoxon signed rank tests demonstrated a significant perceived increase in self-rated knowledge, skills, and attitudes (KSA). Students, members of historically underrepresented populations, and those new to or less experienced in the field, had the greatest perceived increase.

This training module can help participants understand the specific needs of socially vulnerable populations to help reduce human suffering from disasters.

This article describes a novel web-based training and offers evaluation data showing how it can help educate a broad hazards and disaster workforce on an important topic for disaster management.

This chapter focusses on the ethical issues raised by different types of surveillance and the varied ways in which surveillance can be covert. Three case studies are presented which highlight different types of surveillance and different ethical concerns. The first case concerns the use of undercover police to infiltrate political activist groups over a 40-year period in the UK. The second case study examines a joint operation by US and Australian law enforcement agencies: the FBI’s operation Trojan Shield and the AFP’s Operation Ironside. This involved distributing encrypted phone handsets to serious criminal organisations which included a ‘backdoor’ secretly sending encrypted copies of all messages to law enforcement. The third case study analyses the use of emotional artificial intelligence systems in educational digital learning platforms for children where technology companies collect, store and use intrusive personal data in an opaque manner. The authors discuss similarities and differences in the ethical questions raised by these cases, for example, the involvement of the state versus private corporations, the kinds of information gathered and how it is used.

Universities can do more to deliver against the sustainable development goals (SDGs), working with faculty, staff and students, as well as their wider stakeholder community and alumni body. They play a critical role in helping shape new ways for the world, educating global citizens and delivering knowledge and innovation into society. Universities can be engines of societal transformation. Using a multiple case study approach, this study aims to explore different ways of strategizing sustainability toward delivering the SDGs are explored in a university setting with an example from the UK, Bulgaria (Europe) and USA.

The first case is a public UK university that adopted enterprise and sustainability as its academic mission to secure differentiation in a disrupted and increasingly marketized global higher education sector; this became a source of inspiration for change in regional businesses and the local community. The second case is a business sector-led sustainability-driven transformation working with a private university in Bulgaria to catalyze economic regeneration and social innovation. Finally, a case from the office for sustainability in a major US research university is given to show how its engagement program connected faculty and students in sustainability projects within the institution and with external partners.

Each case is in effect a “living lab,” positioning sustainability as an intentional and aspirational strategy with sustainable development and the SDG framework a means to that end. Leadership at all levels, and by students, was key to success in acting with a shared purpose. Partnerships within and with universities can help accelerate delivery of the SDGs, enabling higher education to make a fuller contribution to sustaining the economic, environmental, cultural and intellectual well-being of our global communities.

The role of universities as the engine of transformational sustainability toward delivering the SDGs has been explored by way of three case studies that highlight different means toward that end. The collegiate nature of the higher education sector, with its shared governance models and different constituencies and performance drivers, means that sustainability at a strategic level must be led with leaders at all levels acting with purpose. The “living lab” model can become a part of transformative institutional change that draws on both top-down and bottom-up strategies in pursuit of sustainable development.

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

The purpose of the article is to improve the understanding of the role of institutional factors in real estate development. The authors take into account zoning (existence and type), type of right of disposal and type of buyer and seller of property in a multivariate econometric estimation. Dependent variable of the analysis is the time between acquisition of empty land and the application for a building permit, a period when many important development decisions have to be made. This indicator is closely related to debated phenomena like land hording and speculation.

The authors estimate a Cox proportional hazard model with the time between acquisition and application for a building permit as dependent variable and institutional indicators and a number of control variables as explanatory variables. Study area is the GZM Metropolis in the South of Poland. This region shows enough variability in institutional arrangements to allow for this type of analysis.

The analysis shows that institutional factors significantly influence the real estate development process. In areas that have not issued a zoning plan, the period until the building permit application is significantly longer. When the state is involved in a transaction (as purchaser or seller), it also takes longer until the building permit application is submitted. Although the instrument is usually intended to speed up development, perpetual usufruct implies a longer period until building permit application. Because of the results the authors get for control variables and for robustness checks, the authors are confident of the results of the analysis.

To the authors’ knowledge, this is the first study that deals with the question how institutional factors influence the timing of real estate development. By using data for a region in Poland, the authors also add to knowledge about real estate development in CEE countries.