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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 study is to explore the relationship between gender disparities in rural education attainments and agricultural landownership (ALO) in Sub-Sahara Africa with Sustainable Development Goal (SDG) perspective.

This study uses SDG indicators interactions and pairwise correlation analysis.

There is a significant negative association between gender disparities in rural education attainments and ALO in Sub-Sahara Africa. Such negative relationship is not influenced by national economic development and living standards.

The data is limited with 16 Sub-Sahara African countries, and as this is an early output of a number of follow-up studies in the author’s plan, the methodology is relatively simple.

Reducing gender disparity in rural Sub-Sahara Africa especially in ALO requires more integrated approaches which also address other aspects of sustainable development. This is particularly the situation because of the strong male-favored customary practices in rural Sub-Sahara Africa. The prioritization of different dimensions of sustainable development is also important in Sub-Sahara Africa.

Strong awareness of SDGs is important. Further efforts in collecting data for and use data of sustainable development, especially the SDGs, are essential. Emerging trend of studying the interactions across SDGs reflects the future direction of relevant fields.

This paper has high originality because it is an early-stage research in the SDG interactions in Sub-Sahara African countries with the perspective of gender, gender disparity, Sub-Sahara Africa, SDGs, ALO and rural education attainments. This paper has both academic and practical values because of its innovative research thoughts and policy-oriented implications.

This article aims to explore student views from a UK higher educational institution about the concept of remote online higher educational delivery. Students were asked about opinions towards working remotely and the psychological impact this had upon students and students' studies. The research provided students with the opportunity to reflect upon whether the practice of delivering education remotely continues to provide students with a beneficial student learning experience.

The research adopted a case study methodology utilising a mixed methods approach via questionnaire-based research. In total, 894 students completed the questionnaire. The aim of the research was to obtain a wide breadth of student opinion from multidisciplinary backgrounds to ascertain whether students' learning experience differed per subject area.

The research identified some interesting findings, namely that certain participants considered that learning remotely online was beneficial for instant feedback, supported motivation and fostered communities of practice. Negative perspectives related to feeling isolated, unmotivated and a preference towards face-to-face (F2F) delivery. One of the main areas of conflict identified from this study is that the aspect of engagement can impact students' online learning both positively and negatively.

The study provides an in-depth multidisciplinary student tertiary perspective relating to online remote learning. The findings from this study can be useful for educators to reflect upon and inform educational policy in relation to how best to facilitate and support the student learning experience off-campus.

Based on the rankings of the global competitiveness index and the fragile states index, this paper aims to suggest alternative approaches to shed some light on the effectiveness of rankings in helping emerging economies improve their competitiveness from an institutional standpoint.

The statistical analysis consisted of a two-stage analysis; the first stage consisted of constructing an updated Alternative Institutional Quality Index (AIQI), intending to design a comparative measure between dimensions over time. The second stage consisted of evidencing the structure of each of the observed dimensions' variance to evidence the existing changes or gaps of the AIQI and its components. The authors incorporated the Kruskas–Wallis (KW) model to test the results.

This paper demonstrates that the analyzed countries generally maintain their competitive position, even though changes in their scores are reflected. This makes invisible the development and progress factors generated by the countries that are mainly found with low scores and only reflect stable structures that allow them to maintain their position.

The current study has a limitation because it concentrated on a few selected indicators based on the literature review. The limitations of this research may be overlooked in the future by adding additional variables and observations. The paper could be improved by including intra- and inter-regional approaches to control based on the occurrence of specific circumstances (i.e. informal institutions, economic development or factor endowments).

The paper contributes to the applicable measurement of competitiveness and its structural change over time.

This paper proposed an alternative and simple methodology to assess the evolution of the competitiveness indicators; this methodology could be used to measure structural changes at different levels, which may be an input for the design and implementation of policies to foster competitiveness.

Today’s digital and mobile learning environment has contributed to the increased availability of and interest in e-textbooks, and many school systems are conducting trials to evaluate their effectiveness. The purpose of this paper is to identify and analyze instructors’ levels of use (LoU) of e-textbook features and innovations at a southeastern US community college. This study also evaluated the effectiveness of e-textbooks compared to paper textbooks on student achievement during a pilot period of e-textbook implementation.

Using a survey research design, the LoU of the Innovation framework was applied to identify and analyze instructors’ LoU rankings for eight e-textbook features. The study also used historical data on student demographics and final course grades to evaluate student achievement between text formats. Descriptive and inferential statistics were used to answer the research questions.

Results showed that e-textbook features were used at a low to non-existent level by instructors and that there was no significant difference in grade average between text formats among students. However, interactions between text format, age and gender were found.

This study added to the body of knowledge regarding e-textbook efficacy. While many studies stop with the conclusion that there is no difference in student outcomes between text formats, this study addressed a gap in literature on how to improve student performance with e-textbook technology by using the LoU of an innovation framework.

The study aims to determine whether audited organizations experience differences between external audits and official controls.

A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and official controls. The survey was conducted in 2020 using the computer-assisted telephone interview (CATI) method supplemented by the computer-assisted web interview (CAWI) method. Organizations processing organic farming products in Poland were chosen for the study.

Three primary benefits associated with external audits and official controls were identified, i.e. (1) enabling and initiating activities related to the improvement of the organization, (2) improving the financial performance of the organization and (3) enhancing credibility. For most organizations, the assessment of these features was at the same level for both external audits and official control. However, if these assessments differed, commercial audits were assessed at a higher level than official controls.

The study is limited to only one specific type of manufacturing organization and one European country.

The literature review shows some conceptual differences between audits and official controls, but the results of this study show that the business environment does not perceive these differences as significant. Thus, the value of the study is reflected in the conclusion that both external audits and official controls are considered useful and credible approaches to monitoring the quality within the organization, which allows us to state that external evaluation is generally seen as an opportunity to improve the performance of the organization.

This paper aims to introduce the Empatia video reflection method, designed to enhance care workers’ awareness of empathic care. The method makes the quality of care visible, which is needed when digitalization efforts in elder care focus on the efficiency and adequacy of care work.

The Empatia method leans on previous studies of the interaction between care professionals and clients and elaborates further previous video reflection methods. In empathic care work, the care worker sees the client on their life continuum, rather than focusing on only medical treatments.

The empirical example demonstrates how a care worker gained awareness of their empathic interaction habits. Within the work community, the reflection process sparked discussions on values: the purpose of care work and how to conduct empathic care. Focusing on empathic relationships in care fosters both the client’s and the care worker’s well-being.

The strength of the Empatia method is that it makes empathy visible in interaction and something that is individually and collectively learnable. The Empatia includes an analytical tool for researchers to reveal empathy in client interaction. It can be developed further into a reflection tool for service work to learn how to be empathic in service encounters.

Compared to other video-stimulated recall methods, the Empatia involves contextual understanding of care work. Empowering positive interactions instead of detecting errors and solving problems is a novel concept and is scantily used in studies of organizational learning. The Empatia provides a detailed method description that allows for the replication of the method by anyone.

As a relatively new computing paradigm, crowdsourcing has gained enormous attention in the recent decade. Its compliance with the Web 2.0 principles, also, puts forward unprecedented opportunities to empower the related services and mechanisms by leveraging humans’ intelligence and problem solving abilities. With respect to the pivotal role of search engines in the Web and information community, this paper aims to investigate the advantages and challenges of incorporating people – as intelligent agents – into search engines’ workflow.

To emphasize the role of the human in computational processes, some specific and related areas are studied. Then, through studying the current trends in the field of crowd-powered search engines and analyzing the actual needs and requirements, the perspectives and challenges are discussed.

As the research on this topic is still in its infancy, it is believed that this study can be considered as a roadmap for future works in the field. In this regard, current status and development trends are delineated through providing a general overview of the literature. Moreover, several recommendations for extending the applicability and efficiency of next generation of crowd-powered search engines are presented. In fact, becoming aware of different aspects and challenges of constructing search engines of this kind can shed light on the way of developing working systems with respect to essential considerations.

The present study was aimed to portrait the big picture of crowd-powered search engines and possible challenges and issues. As one of the early works that provided a comprehensive report on different aspects of the topic, it can be regarded as a reference point.

This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.

Building from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.

The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.

The paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.