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21 – 30 of 151
Article
Publication date: 2 December 2019

Hanneke Du Preez and Jacqueline Stoman

The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the…

Abstract

Purpose

The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the possibility of a tax revolt in South Africa. South Africans are experiencing frequent increases in taxes on already overburdened taxpayers, corruption, a lack of service delivery by the government and high unemployment rates. South Africa has seen an increased amount of protests relating to taxes, corruption and a lack of basic services.

Design/methodology/approach

In total, 12,000 Twitter feeds were collected from 14 February 2017 to 1 March 2017, the period before, during and after the South African National Budget Speech on 22 February 2017. The feeds were analysed using a thematic analysis. The emerging themes were identified as factors present in South Africa that may predict a possible tax revolt.

Findings

The factors found to be present in South Africa are: F1-failure of government to address the imminent collapse, F2-significant number of people with substantial debt, F3-onerous tax systems, including many different types of taxes, F4-high number of unemployed people, F5-education frustration, F6-increase in tax rates on citizens already overburdened by current taxes, F7-poor quality of governors, and performance of the country’s leaders and administration, including fraud and F8-wastefulness.

Originality/value

The value of the study is, first to contribute to the existing academic literature examining the factors that are likely to indicate a tax revolts. Second, the study uses an innovative data source, namely, tweets, to examine the climate for a possible tax revolt in South Africa.

Details

Meditari Accountancy Research, vol. 28 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Book part
Publication date: 24 October 2018

Abstract

Details

Including a Symposium on Mary Morgan: Curiosity, Imagination, and Surprise
Type: Book
ISBN: 978-1-78756-423-7

Article
Publication date: 1 July 2011

Chara Haeussler Bohan and James A. Chisholm

The challenge of writing a historical biography is interesting from several perspectives. The writer primarily seeks to provide a clear picture of the subject without imposing…

Abstract

The challenge of writing a historical biography is interesting from several perspectives. The writer primarily seeks to provide a clear picture of the subject without imposing personal biases. Maintaining an objective perspective becomes more difficult when deciding which material to include or exclude. This challenge became very evident when we began to write about Mary Sheldon Barnes. She was a leading educator at the end of the nineteenth century in the United States. It is easy to overlook her writing in educational history, but her impact on teaching methodology is present today in most classrooms. She was a pioneer because she included “sources” or pieces of original documents and pictures in her first textbook entitled Studies in General History. Her educational contributions have been blurred for several reasons which are explored in this research.

Details

Social Studies Research and Practice, vol. 6 no. 2
Type: Research Article
ISSN: 1933-5415

Keywords

Book part
Publication date: 8 July 2016

Kevin D. Besnoy, E. Camille Fears Floyd, Elvira G. Deyamport and Ashley Cavan

Similar to other parts of the United States, its southern region is still wrestling with the implications of the resegregation of America’s schools. Unlike other parts of the…

Abstract

Similar to other parts of the United States, its southern region is still wrestling with the implications of the resegregation of America’s schools. Unlike other parts of the country, however, the Deep South demons are rooted in a vastly different historical context. This chapter offers an historical analysis of the educational problems in the Deep South, with strong emphasis on gifted programming. Further, in this chapter, we present and describe a framework that could guide educators as they strive to identify giftedness among children of color and implement programming in a culturally responsive manner.

Details

Gifted Children of Color Around the World: Diverse Needs, Exemplary Practices, and Directions for the Future
Type: Book
ISBN: 978-1-78560-119-4

Keywords

Book part
Publication date: 21 December 2010

Gregory Jeffers, Rashawn Ray and Tim Hallett

Methodological traditions are like any other social phenomena. They are made by people working together, criticizing one another, and borrowing from other traditions. They are…

Abstract

Methodological traditions are like any other social phenomena. They are made by people working together, criticizing one another, and borrowing from other traditions. They are living social things, not abstract categories in a single system.– Andrew Abbott (2004, p. 15)

Details

New Frontiers in Ethnography
Type: Book
ISBN: 978-1-84950-943-5

Article
Publication date: 1 March 1975

William K. Beatty

The term “medical” will be interpreted broadly to include both basic and clinical sciences, related health fields, and some “medical” elements of biology and chemistry. A

Abstract

The term “medical” will be interpreted broadly to include both basic and clinical sciences, related health fields, and some “medical” elements of biology and chemistry. A reference book is here defined as any book that is likely to be consulted for factual information more frequently than it will be picked up and read through in sequential order. Medical reference books have a place in public, school, college, and other non‐medical libraries as well as in the wide variety of medical libraries. All of these libraries will be considered in this column. A basic starting collection of medical material for a public library is outlined and described in an article by William and Virginia Beatty that appeared in the May, 1974, issue of American Libraries.

Details

Reference Services Review, vol. 3 no. 3
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 16 March 2021

Sina Hardaker and Ling Zhang

The paper aims to investigate the new market entry strategy of the international grocery retailers Aldi Süd and Costco in China; analyzing if and how their prior-online market…

2635

Abstract

Purpose

The paper aims to investigate the new market entry strategy of the international grocery retailers Aldi Süd and Costco in China; analyzing if and how their prior-online market entry reflects a strategic response to organizational challenges in the Chinese market, which is a pioneer in the use of digital technologies and the provision of digital services.

Design/methodology/approach

The article identifies major challenges faced by international grocery retailers in China and discusses these with the help of the conceptual approach of embeddedness. The paper is based on expert interviews with senior executives of the two international retailers and other retail specialists and consultants.

Findings

The prior-online market entry by Aldi Süd and Costco represents a strategic response to organizational challenges that have to be faced in an increasingly challenging and highly digitalized Chinese market. Prior-online market entry allows the two retailers to experiment with the unique and heterogeneous Chinese market and build network and territorial embeddedness to facilitate the establishment of the physical store network. Both retailers utilize online stores to build relation and network with suppliers and customers and to understand Chinese consumer preferences. Yet, the localization strategy of Aldi Süd and Costco vary greatly.

Originality/value

Grocery retailers' prior-online expansion strategy has not yet been the focus of academic research. In regard to global grocery retailers, such as Aldi Süd and Costco, previous research argued that they were prepared to accept a lower expansion speed in order to expand at minimum risk and cost and mainly in countries which are regarded as having higher cultural proximity. The paper reveals the potential of the prior-online market entry strategy to change the internationalization behavior of grocery retailers. In addition, it contributes to the understanding of the evolution of market entry strategy into advanced digital economies in the coming new decade.

Details

International Journal of Retail & Distribution Management, vol. 49 no. 7
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 1 March 1975

Tom Schultheiss and Linda Mark

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the…

124

Abstract

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Details

Reference Services Review, vol. 3 no. 3
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 November 1906

IT is fitting that a new series of this magazine should be introduced by some reflections on the whole question of book selection, both for the general public and libraries.

Abstract

IT is fitting that a new series of this magazine should be introduced by some reflections on the whole question of book selection, both for the general public and libraries.

Details

New Library World, vol. 9 no. 1
Type: Research Article
ISSN: 0307-4803

Book part
Publication date: 6 February 2013

Amanda Jefferies, Marija Cubric and Mark Russell

This chapter examines the introduction of Electronic Voting Systems (EVS) at a UK university with the aim of promoting and supporting the student learning experience and moving…

Abstract

This chapter examines the introduction of Electronic Voting Systems (EVS) at a UK university with the aim of promoting and supporting the student learning experience and moving from an ‘ad hoc’ and individual basis for the use of EVS at the local school level to offering support for using and developing their use on a wider institutional basis. Following discussion of the research into EVS adoption and use, the authors propose a framework to be used by those academics and managers in higher education institutions (HEI) who are interested in introducing specific technologies to support learning, such as the EVS. The framework incorporates a three-way focus on the development of a robust technology infrastructure, the provision of support and training for those using new technologies, placed within the context of sound change management principles and thus supported by the research into these areas. Previous studies in Europe, the United States and Canada into the use of EVS as, for example, in the REAP (Re-Engineering Assessment Practices) project (Nicol & Draper, 2009) have indicated that students are enthusiastic about their use in the lecture hall and seminar room and that the creative use of EVS by academics enhances their use to stimulate and support a number of classroom interactions. To date, however, there has been a lack of research studies on institutional deployment of EVS. This work is intended to outline the salient issues and start that conversation.

Details

Increasing Student Engagement and Retention Using Classroom Technologies: Classroom Response Systems and Mediated Discourse Technologies
Type: Book
ISBN: 978-1-78190-512-8

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