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This study aims to examine Musina municipality’s tourism development status and plans with existing documents and respondents’ responses on their envisaged implications on tourism development and sustainability initiatives in Vhembe District, Limpopo Province, South Africa.

Surveys, interviews and focus group discussions, supplemented by field observation and document reviews, gray literature alongside published literature, were applied. Subsequently, Microsoft Excel and cross-tabulation analysis orchestrated the analysis of the data.

The policy and strategy aspects contributing to the previous and actual tourism statuses in Musina municipality are defined. The study concludes that Musina Municipality has rich tourism possibilities but lacks a better tourism strategy to empower local communities. Nonetheless, it dwells in the most tourism-based landscape within the Vhembe District of Limpopo.

Musina Municipality is one of the driest areas in the north of Limpopo Province in South Africa. It is also marked by impoverished rural communities. Studies on sustainable tourism and development have increased in recent years. However, rare studies specialize in synergies within various forms of tourism. Also, significant resources to advance local communities in rural areas are not sufficiently appreciated.

The Joint United Nations Programme on HIV/AIDS (UNAIDS) goal to end the acquired immunodeficiency syndrome (AIDS) epidemic as a public health threat by 2030 emphasises the importance of leaving no one behind. To determine progress towards the elimination goal in Ghana, an in-depth understanding of human immunodeficiency virus (HIV) care from the perspective of vulnerable populations such as persons living with HIV in incarceration is necessary. This study aims to explore the experiences of incarcerated individuals living with HIV (ILHIV) and on antiretroviral therapy (ART) in selected Ghanaian prisons to help inform policy.

The study adopted a qualitative approach involving in-depth interviews with 16 purposively selected ILHIV on ART from purposively selected prisons. Interviews were conducted between October and December 2022. Thematic analysis was performed using the ATLAS.Ti software.

Three themes were generated from the analysis: waking up to a positive HIV status; living with HIV a day at a time; and being my brother’s keeper: preventing HIV transmission. All participants underwent HIV screening at the various prisons. ILHIV also had access to ART although those on remand had challenges with refills. Stigma perpetuated by incarcerated individuals against those with HIV existed, and experiences of inadequate nutrition among incarcerated individuals on ART were reported. Opportunities to improve the experiences of the ILHIV are required to improve care and reduce morbidity and mortality.

Through first-hand experiences from ILHIV in prisons, this study provides the perception of incarcerated individuals on HIV care in prisons. The insights gained from this study can contribute to the development of targeted interventions and strategies to improve HIV care and support for incarcerated individuals.

Large class sizes are becoming the norm in higher education against concerns of dropping learning qualities. To maintain the standard of learning and add value, one of the common strategies is for the course convenor to proactively monitor student engagement with learning activities against their assessment outcomes and intervene timely. Learning analytics has been increasingly adopted to provide these insights into student engagement and their performance. This case study explores how learning analytics can be used to meet the convenor’s requirements and help reduce administrative workload in a large health science class at the University of New South Wales.

This case-based study adopts an “action learning research approach” in assessing ways of using learning analytics for reducing workload in the educator’s own context and critically reflecting on experiences for improvements. This approach emphasises reflexive methodology, where the educator constantly assesses the context, implements an intervention and reflects on the process for in-time adjustments, improvements and future development.

The results highlighted ease for the teacher towards the early “flagging” of students who may not be active within the learning management system or who have performed poorly on assessment tasks. Coupled with the ability to send emails to the “flagged” students, this has led to a more personal approach while reducing the number of steps normally required. An unanticipated outcome was the potential for additional time saving through improving the scaffolding mechanisms if the learning analytics were customisable for individual courses.

The results provide further benefits for learning analytics to assist the educator in a growing blended learning environment. They also reveal the potential for learning analytics to be an effective adjunct towards promoting personal learning design.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

Subjective career success has been widely researched by academics and researchers as it provides job and career satisfaction that can lead to the perceived life satisfaction of employees, as well as their engagement in organizations. This study demonstrates that subjective career success depends not merely on career adaptability but also on the connections people build throughout their professional lives.

The study was conducted in the socioeconomic context of Latvia with a sample size of 390 respondents. Interpersonal behavioral factors from the perception of career success measure and the influence of the Career Adapt-Abilities Scale (CAAS) on subjective career success (two statements from Gaile et al., 2020) were used. The constructed research model was tested using the SPSS 28 and WarpPLS 8.0 software tools. The primary data analysis method used was partial least squares structural equation modeling (PLS-SEM). Then 12 moderators and their effects on the main relationships of the model were reviewed.

The study confirms that relationships at work have the most significant effect on subjective career success, followed by control behaviors and curiosity behaviors. Moreover, a list of significant and insightful moderation effects was found, most significantly the relationship between connections and subjective career success.

Until now, the CAAS was not integrated with the behaviors and attitudes that depict the social relationships of individuals at work. This study aims to narrow this gap by exploring whether (and, if so, how) career adaptability and interpersonal relationships in the workplace (i.e. professional connections) contribute to subjective career success.

學者和研究人員一直對主觀的事業成功課題進行廣泛的討論和研究, 這類研究會給予僱員工作和事業的滿足感, 繼而使他們感到生活圓滿, 並促進他們對組織的參與。本研究展示了主觀的事業成功不但取決於生涯調適力, 同時也取決於僱員在整個職業生涯裡人際聯繫的建立。

研究人員在拉脫維亞的社會經濟背景下進行這個研究; 樣本為390名回應者。研究人員使用了衡量事業成功概念內的人際行為因素, 以及職業適應能力量表對主觀事業成功的影響 (來自 (Gaile 等, 2020) 的兩個聲明) 。研究人員採用 SPSS 28和 WarpPLS 8.0兩個軟件工具, 來測試他們構建的研究模型。主要分析數據的方法為基於偏最小平方法的結構方程模型, 研究人員仔細審核12個調節因素和它們對模型的主要關聯的影響。

研究確認了工作方面的關係對主觀的事業成功影響最為顯著, 其次則為控制行為和好奇行為; 而且, 研究人員發現了一系列重要的、富有洞察力的調節效果; 更具意義的是, 他們發現了建立聯繫與主觀事業成功之間的關係。

職業適應能力量表至今仍未融合於可描繪在工作上各個個體的社會關係的行為和態度。本研究探索了職業適應能力和在工作場所的人際關係, 如何能促進主觀的事業成功; 就此而言, 本研究縮窄了有關的研究缺口。

The purpose of this paper is to explore a novel storytelling approach that investigates lived experience at the intersection of motherhood/caregiving and Ph.D. pursuits. The paper contributes to the feminist tradition of writing differently through the process of care that emerges from shared stories.

Using a process called heartful-communal storytelling, the authors evoke personal and embodied stories and transgressive narratives. The authors present a composite process drawing on heartful-autoethnography, dialogic writing and communal storytelling.

The paper makes two key contributions: (1) the paper illustrates a novel feminist process in action and (2) the paper contributes six discrete stories of lived experience at the intersection of parenthood and Ph.D. studies. The paper also contributes to the development of the feminist tradition of writing differently. Three themes emerged through the storytelling experience, and these include (1) creating boundaries and transgressing boundaries, (2) giving and receiving care and (3) neoliberal conformity and resistance. These themes, like the stories, also became entangled.

The paper demonstrates how heartful-communal storytelling can lead to individual and collective meaning making. While the Ph.D. is a solitary path, the authors' heartful-communal storytelling experience teaches that holding it separate from other relationships can impoverish what is learnt and constrain the production of good knowledge; the epistemic properties of care became self-evident.

This study aims to construct an appropriate framework by incorporating essential components from the most renowned theories to investigate the variables that impact behavioural intentions towards embracing cashless transactions (CLT).

A survey was conducted to ascertain the users’ intention to adopt CLT in Chennai, Tamil Nadu, India. Further, this study used a “partial least squares-based structural equation modelling” technique to analyse the relationships between latent factors.

The results of the proposed model revealed that 11 independent variables together explain the intention to use CLT with a 60.5% explanatory power. Further, perceived usefulness is the most influential factor in predicting users’ willingness to adopt CLT, followed by social influence, perceived costs, attitude, trust and device barriers. Finally, the findings of moderator effects indicate that income and experience interact positively and strongly with behavioural intention to adopt CLT. It indicates that high-income, experienced users are more likely to convert their intentions into actions.

This study integrated critical elements from the major theories, such as Theory of Reasoned Action, Technology Acceptance Model, Decomposed Theory of Planned Behaviour, the unified theory of acceptance and use of technology (UTAUT) model and UTAUT2, to investigate the adoption of CLT. As a result, 11 crucial factors were identified from the existing literature that impacts CLT adoption without overlapping. Consequently, the model presented in this study provides a more profound understanding than previous research regarding why individuals adopt CLT systems. Accordingly, these results could aid policymakers in addressing people’s concerns and facilitating a seamless transition to a cashless society.

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

Much has been speculated about the role that Generation Z will play in achieving more sustainable development. The tourism sector gains a special role in this discussion. On the one hand, tourism, due to its growing importance, has had a significant impact on environmental sustainability. On the other hand, Generation Z will be the largest group of travellers ever in the future. In this context, the objective of the present study is to explore the interest of young Portuguese generation Z in sustainable development goals (SDGs), tourism sustainability (TS) and their pro-environmental habits and how these categories influence the choice of sustainable tourism destination.

An online questionnaire was used to collect data from a sample of 305 young Portuguese. The quantitative analysis was performed with the application of the partial least square (PLS) model.

Overall, the authors found that despite our respondents showing an interest in the SDGs the same interest is not true for tourism. Although most respondents are concerned about choosing a sustainable destination, they do not care about keeping destinations sustainable, nor do they have pro-environmental habits.

This study presents the first evidence of the attitudes, beliefs and pro-environmental habits of Portuguese Gen Zers and their potential contribution to TS.