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Illicit enrichment refers to the unjustified increase in the assets of a public official. Criminalisation of illicit enrichment is required under Article 20 of the United Nations Convention Against Corruption, and as a State Party, South Africa is thus expected to deal effectively with illicit enrichment as an offence. This paper aims to address different approaches of various jurisdictions to deal with illicit enrichment and discusses the elements of the crime, drawing on a South African perspective, to determine how illicit enrichment can be criminalised in South Africa.

The research methodology used was a critical analysis of the definition and elements of the crime, as well as the global action taken to implement this offence. A comparative analysis was used to compare international frameworks with those of South Africa to conclude on the practicality and challenges of introducing the offence of illicit enrichment.

It was found that an element of the crime, in particular the lack of justification, has been a primary point of criticism, as it is claimed that illicit enrichment laws reverse the burden of proof when an accused is required to prove the legitimacy of his or her assets. However, this issue is not insurmountable in the South African context, and the paper concludes that the criminalisation of illicit enrichment is possible, as South Africa possesses the necessary legislation and case law to support such measure.

This paper contributes to the scholarly research on criminalising illicit enrichment in South Africa.

This study aims to assess residential energy consumption knowledge, attitudes, and practices in Abuja Municipality, providing insights for effective conservation strategies, reducing costs and mitigating environmental impact.

Data for this study was collected through a cross-sectional survey conducted among a representative sample of the Nigerian population between February and April 2021. A total of 462 questionnaire responses were collected and subsequently analysed using SPSS. Descriptive statistics, including frequency count, percentages, mean, and standard deviation, were calculated. Additionally, inferential statistics were performed using Chi-Square analysis, with significant level set at p = 0.05 to draw meaningful conclusions from the data.

The study results indicate that out of the total respondents, 244 individuals (67.4%) demonstrated a profound knowledge of and good practice in energy utilisation. In comparison, 118 individuals (32.6%) exhibited poor knowledge and practice in energy saving. Moreover, the findings reveal a significant association between the sociodemographic factors of the respondents, building type, and their overall practice in energy utilisation. Statistical analysis shows significant? 2 values for each case: 8.563 (p = 0.003), 66.736 (p = 0.000), 60.866 (p = 0.000), 23.487 (p = 0.000), 37.877 (p = 0.000), and 92.334 (p = 0.000), respectively, where p < 0.05. These results highlight the importance of considering sociodemographic profiles and building characteristics when assessing general energy utilisation practices.

The research offers valuable insights into Nigerian energy usage behaviours and attitudes towards energy saving in residential buildings, contributing significantly to the knowledge base.

This report and reflective note provides details and analyzes the tax scholarship published in Advances in Taxation over the ten-year period from 2014 to 2023 including authorship, themes, research methods adopted, and impact of the underlying scholarship. I conclude with some thoughts on future directions for the journal.

The present study explored the extent to which home–school interactions for students with disability are addressed within Australian Federal, and State and Territory government and Catholic education department policies and guidelines.

Utilising a framework adapted from Trezona et al.’s (2018a, b) Organisational Health Literacy Responsiveness self-assessment tool, a document analysis of pertinent policies and guidelines provided an opportunity to understand the prominence of home–school interactions within these guiding documents, the prioritisation of home–school interactions, as well as stipulated actions, implementation resources and monitoring processes.

The findings of this analysis indicate that there are varying approaches to identifying and articulating home–school interactions and associated processes, as well as the roles and responsibilities assigned to stakeholders across the education system(s). Recommendations for increasing in-school and in-classroom translation of documented priorities and objectives are presented.

The article concludes with a broad conceptualisation of home–school interactions for students with disability as established within the analysed documents, as well as considerations for policymakers and researchers involved in policy and guideline development and implementation.