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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.

This paper examines the national solidarity in Brunei Darussalam during the COVID-19 pandemic and its consequential impact on younger generations. Utilising Emile Durkheim's solidarity theories, I examine how young people's social media use builds on state discourse in the pandemic. I contend that a shift towards an organic society is visible through a social cohesion that is based on differentiated roles. I argue that the citizenry plays a vital role in the forward momentum toward Industrial Revolution (IR) 4.0, which illustrates that solidarity cannot be forged as a top-down directive. By prompting economic and creative divisions of labour, the local use of social media in a public health crisis has shown the government a new way to foster solidarity. Significant implications for youth as future leaders of the nation are discussed.

This paper aims to provide an analysis of gender strategies in the planning, programmes towards the implementation of Africa’s Nationally Determined Contributions (NDCs). It involved the identification and disaggregation of climate risks on women key climate affected sectors (water, energy, agriculture, health, energy).

This involves review of vast scholarly and academic research, to establishment of linkages and interlinkages between the risks. A diagnostic analysis was done on the NDCs to understand the orientation of gender considerations in the NDCs of African countries, and then an assessment on emerging opportunities and empowerment of women to address climate change was carried out as an un-detachable component of gender considerations.

Poverty, cultural barriers and inequality, climatic risks such as floods, occurrence of infectious diseases and water scarcity create life threatening situations for women as well as their livelihood Analysis on the NDCs (and INDCs) of all African countries show that over 85% of actions reference gender. At the regional level West Africa has the highest gender actions in their NDCs (41%), East Africa 25%, Southern Africa 15%, Central Africa 8% and North Africa 6%. The coping responses of women, their knowledge about the environment and the environmental services they offer, provide great opportunities for them in the climate change scenario which is seldom spoken about. Empowerment of women by providing access to Information, education, training; sensitization on various facets of climate change; the risks, consequences, possible sustainable solutions (Adaptation and mitigation) and their basic rights especially with regards to land and ownership is necessary, and can help reduce the climatic risks they face.

The limitation of this study was time constraint as the research was done during my fellowship at the United Nations Economic Commission for Africa which was a short period in relation to the fact that the authors were assigned to other duties.

Though most African countries are making an effort towards gender integration in their NDCs, they need to carry out systematic gender analysis; collecting and using sex-disaggregated data; establishing gender-sensitive benchmarks and indicators; and developing practical tools to support increased attention to gender perspectives.

Climate change is a serious threat to humanity and views from mostly those affected indicates that there is still a big disconnect between the ambitious agendas set by various stakeholders involved (International organizations, governments and regional organizations), and the real grassroots initiatives, actions and programs being implemented in the ground. There is also inarguably increasing evidence that climate change is amplifying gender inequality, the vulnerability of women and children; consequently, a serious barrier to the achievement of the Paris Agreement, UN 2030 Sustainable development goals, the 2063 Africa Union Agenda.

Though there exist many research papers on climate and gender and also on NDCs, creating a link between gender risks and climate policies, strategies and programs gives the issue of gender and climate change “high importance”. An integrated approach on identifying the risks makes policies coherent.

Models of integrated care are prime examples of complex interventions, incorporating multiple interacting components that work through varying mechanisms to impact numerous outcomes. The purpose of this paper is to explore summative, process and developmental approaches to evaluating complex interventions to determine how to best test this mess.

This viewpoint draws on the evaluation and complex intervention literatures to describe the advantages and disadvantages of different methods. The evaluation of the electronic patient reported outcomes (ePRO) mobile application and portal system is presented as an example of how to evaluate complex interventions with critical lessons learned from this ongoing study.

Although favored in the literature, summative and process evaluations rest on two problematic assumptions: it is possible to clearly identify stable mechanisms of action; and intervention fidelity can be maximized in order to control for contextual influences. Complex interventions continually adapt to local contexts, making stability and fidelity unlikely. Developmental evaluation, which is more conceptually aligned with service-design thinking, moves beyond these assumptions, emphasizing supportive adaptation to ensure meaningful adoption.

Blended approaches that incorporate service-design thinking and rely more heavily on developmental strategies are essential for complex interventions. To maximize the benefit of this approach, three guiding principles are suggested: stress pragmatism over stringency; adopt an implementation lens; and use multi-disciplinary teams to run studies.

This viewpoint offers novel thinking on the debate around appropriate evaluation methodologies to be applied to complex interventions like models of integrated care.

Achieving an appropriate indoor environment quality (IEQ) is crucial to a green office environment. Whilst much research has been carried out across the globe on the ideal IEQ for green offices, little is known about which indoor environment New Zealand office workers prefer and regard as most appropriate. This study investigated New Zealand office workers' preference for a green environment.

Workers were conveniently selected for a questionnaire survey study from two major cities in the country – Wellington and Auckland. The perception of 149 workers was analysed and discussed based on the workers' demographics. The responses to each question were analysed based on the mean, standard deviation, frequency of responses and difference in opinion.

The results showed that workers' preferences for an ideal IEQ in green work environments depend largely on demographics. New Zealand office workers prefer work environments to have more fresh air and rely on mixed-mode ventilation and lighting systems. Also New Zealand office workers like to have better acoustic quality with less distraction and background noise. Regarding temperature, workers prefer workspaces to be neither cooler nor warmer. Unique to New Zealand workers, the workers prefer to have some (not complete) individual control over the IEQ in offices.

This study was conducted in the summer season, which could have impacted the responses received. Also the sample size was limited to two major cities in the country. Further studies should be conducted in other regions and during different seasons.

This study provides the opportunity for more studies in this area of research and highlights significant findings worthy of critical investigations. The results of this study benefit various stakeholders, such as facilities managers and workplace designers, and support proactive response approaches to achieving building occupants' preferences for an ideal work environment.

This study is the first research in New Zealand to explore worker preferences of IEQ that is not limited to a particular building, expanding the body of knowledge on workers' perception of the ideal work environment in the country.

This paper aims to analyze the ex ante and ex post economic efficiency of the preventive agreement (concordato preventivo) or composition with creditors as defined by the Italian Bankruptcy Law. This study examines four possible outcomes of the procedure: homologation (confirmation); the degree of dissent/consent of creditors; the revocation, admissibility or inadmissibility; the declaration of the company bankruptcy in preventive agreement.

This paper uses data from 728 Italian companies which filed for preventive agreement in 2016. In reference to each of the four possible outcomes, this study applies nine logit regressions to analyze the effects of a series of efficiency variables ex ante (corporate-based drivers) and ex post (procedure-based drivers).

Results show the relevance of the debt structure, ownership structure and virtuous behavior, corporate governance and management systems, as well as effectivity of the court control on the preventive agreement outcome.

This paper draws on original data of bankruptcy in Italy and gives empirical evidence of the ex ante and ex post factors on the outcomes of the preventive agreement.

The purpose of this paper is to develop a holistic understanding of extant studies addressing the impact of commercialization on fans of elite sports.

In doing this, the authors performed a structured review of 42 academic articles published between 1992 and 2020 that all focus on how fans respond and are affected by the commercialization of elite sports.

The structured review shows that the impacts of commercialization on fans relate to four different themes. These are (1) fan identity, (2) fan attitudes, (3) fan emotions and (4) fan behaviours. However, the analysis also shows that research within each category is largely scattered, and more research within each category is needed.

The paper highlights the complex and dynamic nature of commercialization. It presents a research agenda for future research and emphasizes a need to integrate the interests of several stakeholders when managing the impacts of elite sport commercialization.

The purpose of this article is to discuss accessing oral history in building an inclusive archives from communities that once dwelled in the Kruger National Park. In March 2022, in the Daily Maverick, the South African Minister of Forestry, Fisheries and the Environment, Barbara Creecy stated that there is a need for a shift to an Africanised conservation approach that embraces the diverse cultures, traditions and knowledge systems in South Africa. It is, thus, important for wilderness areas in South Africa to undertake projects to collect and share indigenous knowledge that can be captured and used to conserve wilderness areas.

The research methodology that was applied for the purpose of this study is a multimethod approach but is dominated by a qualitative approach.

During three interviews, three focus groups of five persons and three onsite visits, several concerns were identified as requiring more investigations and efforts to ensure archives can be publicly accessible.

History on Africa has largely been written by the global north and kept behind expensive paywalls (Fengu, 2022). The oral history projects being undertaken in South Africa are to be commended in for filling gaps in the historical discourse neglected by the colonial and apartheid dispensations.

Many universities run Writing Centers to provide support for students wishing to improve their academic literacy. These centers are ideal venues for peer tutoring, which may benefit both student-tutors (through tutoring skills development), and those tutored (through opportunities to discuss writing with a supportive peer). In the context of a university in the GCC region, peer tutors, prior to working, must complete required Communication courses. The syllabuses reflect student-centered and collaborative post-process writing approaches, where scaffolding is emphasized over direction, and word-by-word instructor correction of student writing is de-emphasized. Peer tutors also undergo preparation aimed at equipping them with an understanding of the rationale for these approaches and the skills needed to adapt them to tutoring. Given these experiences, the researchers set out to determine whether tutors are able to articulate such understandings and apply them to tutoring. Interconnected interpretative methods were deployed, including tutoring observation, consultation-conversation analysis and semi-structured interviews with tutors. Results indicate that tutors have significant recent experience of non-directive writing classes and may be aware of the rationale and benefits of such approaches. However, in their tutoring, content appears to be transferred from their most recent experiences but their style relies on instruction predominated by telling, explaining, demonstrating and directing, reflecting formative experience at school. The relationship between tutors’ experience, preparation, articulation and practice is explored, and recommendations are made to enhance Writing Center practices, in line with the concept of a constructively-aligned instruction system where all components address the same agenda and support each other.