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The adoption of e-taxing plays an important role in modernizing tax administration. Ghana, like many other developing countries, has adopted e-taxing to modernize its revenue collection processes and improve its tax-to-GDP ratio. This study aims to examine the current state of e-taxing maturity in Ghana, focusing on the advancements made and what can be done to achieve a mature e-taxing system.

Through qualitative design, interviews were conducted with Ghana Revenue Authority, National Information Technology Agency and Businesses to provide an in-depth understanding of the strengths, weaknesses and opportunities for improving e-taxing maturity.

The study reveals mixed e-taxing maturity. While the digital service aspect of e-taxing has seen progress, digital infrastructure, digital analytics, digital integration and digital culture hinder the full actualization of mature e-taxing.

The findings suggest the need for a comprehensive plan that addresses regulatory, cultural, technical and organizational aspects to drive digital transformation in e-taxing tax implementation.

The lack of resilient infrastructure, especially in rural areas, can worsen societal inequalities. Owing to the lack of telecommunication infrastructure and poor internet connectivity in rural areas, businesses in these areas may lack the needed information for business growth and expansion. This can result in unfair treatment of rural businesses widening the inequality gap between businesses in urban areas and rural areas. Therefore, the study is important from the standpoint that implementing the recommendations will help to bridge the gap between businesses in urban areas and rural areas.

To the best of the author’s knowledge, this study is among the first to conduct an empirical study on e-taxing maturity in Ghana.

The purpose of this paper is to consider one test of a well-functioning housing system – its impact on wellbeing. Exploring one indicator of this, this study aims to track changes in mental and general health across a mix of tenure transitions and financial transactions in three jurisdictions: Australia, the UK and the USA.

Using matched variables from three national panel surveys (Household, Income and Labour Dynamics in Australia, British Household Panel Survey/Understanding Society and Panel Study of Income Dynamics) over 17 years (2000–2017) to capture the sweep of the most recent housing cycle, this study adopts a difference-in-difference random-effects model specification to estimate the mental and general health effects of tenure change and borrowing behaviours.

There is an enduring health premium associated with unmortgaged owner-occupation. Mortgage debt detracts from this, as does the prospect of dropping out of ownership and into renting. A previously observed post-exit recovery in mental health – a debt-relief effect – is not present in the longer run. In fact, in some circumstances, both mental and general health deficits are amplified, even among those who eventually regain homeownership. Though there are cross-country differences, the similarities across these financialised housing systems are more striking.

The well-being premium traditionally associated with owner occupation is under threat at the edges of the sector in all three jurisdictions. In this, there is cross-national convergence. There may therefore be scope to introduce policies to better support households at the edges of ownership that work across the board for debt-funded ownership-centred housing systems.

This paper extends the duration of a previous analysis of the impact of tenure transitions and financial transactions on well-being at the edges of ownership in the UK and Australia. The authors now track households over nearly two decades from the start of the millennium into a lengthy (post-global financial crisis) era of declining housing affordability. This study adds to the reach of the earlier study by adding a general health variable and a third jurisdiction, the USA.

This study aims to provide a bibliometric analysis of 1,104 journal articles to explore the multifaceted research field of Islamic finance and banking, explicitly emphasising the impact of the COVID-19 pandemic.

Insights into the evolving trends and dynamics within the academic discourse are presented.

The research highlights different patterns and collaborative networks through co-authorship, co-occurrence and thematic map analyses. Prior to the pandemic, research focused primarily on customer satisfaction and compliance with Shariah principles. However, the pandemic heralded an increased discourse on sustainability, fintech and the financial crisis.

This review describes the prevailing academic terrain and identifies potential avenues for future research, particularly those that examine the socio-economic impact of the pandemic within the context of Islamic finance and banking.

Prominent author such as M. Kabir Hassan, leading institution such as the International Islamic University Malaysia and esteemed journal such as the International Journal of Islamic and Middle Eastern Finance and Management have been instrumental in shaping academic discussions and creating synergies in research. Moreover, Malaysia’s strong commitment to spatial research, evidenced by its robust global collaborations, underscores its pioneering role in the academic world of Islamic finance and banking.

The prevalence of Congolese refugee women seeking asylum in the USA has recently garnered substantial attention. Many women have fled the Democratic Republic of Congo due to trauma and loss. Likewise, the resettlement process, particularly acculturative stress, may exacerbate mental health issues such as depression and anxiety. By recognizing the centrality of family within Congolese culture, this study aims to investigate cultural beliefs about family among Congolese refugee women in the USA, using acculturative theory as an interpretative lens.

The authors’ study centered on understanding the resettlement experiences of 20 Congolese refugee women living within an urban area of Midwest America after their arrival in America since 2011. Through using convenient sampling methods, the authors chose these particular activists as they could provide insight into their stories concerning their journey from Congo to settling down as refugees within Northeast America. During interviews, semi-structured questioning was used to gather responses from participants which were later analyzed through implementing a thematic interpretation process.

Three themes emerged encapsulating cultural beliefs about family: supporting one another; the importance of togetherness; and disciplining our children. These findings provide culturally tailored resources to support Congolese refugee women and their families upon resettlement optimally.

The authors’ work provides health equity researchers with an opportunity to better understand cultural beliefs among Congolese refugee women. Findings from this study provide an increased understanding of how to provide culturally specific tools to better aid Congolese refugee women and their families upon arrival.

The authors’ research offers insights for health equity researchers seeking to understand the cultural beliefs of Congolese refugee women. The findings contribute to an enhanced understanding of how to provide culturally specific resources better to support Congolese refugee women and their families upon arrival.

The authors verify that, to the best of the authors’ knowledge, the paper was written completely independently, and neither the entire work nor any of its parts have been previously published. The authors confirm that the paper has not been submitted to peer review, nor is in the process of peer reviewing, nor has been accepted for publishing in another journal. The authors confirm that the research in their work is original.

A “state-driven” approach suggests that colonists use census categories to rule. However, a “society-driven” approach suggests that this state-driven perspective confers too much power upon states. A third approach views census-taking and official categorization as a product of state–society interaction that depends upon: (a) the population's lay categories, (b) information intellectuals' ability to take up and transform these lay categories, and (c) the balance of power between social and state actors. We evaluate the above positions by analyzing official records, key texts, travelogues, and statistical memoirs from three key periods in India: Indus Valley civilization through classical Gupta rule (ca. 3300 BCE–700 CE), the “medieval” period (ca. 700–1700 CE), and East India Company (EIC) rule (1757–1857 CE), using historical narrative. We show that information gathering early in the first period was society driven; however, over time, a strong interactive pattern emerged. Scribes (information intellectuals) increased their social status and power (thus, shifting the balance of power) by drawing on caste categories (lay categories) and incorporating them into official information gathering. This intensification of interactive information gathering allowed the Mughals, the EIC, and finally British direct rule officials to collect large quantities of information. Our evidence thus suggests that the intensification of state–society interactions over time laid the groundwork for the success of the direct rule British censuses. It also suggests that any transformative effect of these censuses lay in this interactive pattern, not in the strength of the British colonial state.

The purpose of this study is to revisit the conventional wisdom about a key contribution [i.e. strengths, weaknesses, opportunities, threats (SWOT) analysis] in the field of strategic management. The societal context and the role of academics, consultants and executives is taken into account in the emergence of SWOT analysis during the 1960–1980 period as a pivotal development within the broader context of the satisfactory, opportunities, faults, threats (SOFT) approach. The authors report on both the content and the approach, so that other scholars seeking to invigorate indigenous theories and/or underreported strategy practices will thrive.

Applying a historiographic approach, the authors introduce an evidence-based methodology for interpreting historical sources. This methodology incorporates source criticism, triangulation and hermeneutical interpretation, drawing upon insights from robust evidence through three iterative stages.

The underreporting of the SOFT approach/SWOT analysis can be attributed to several factors, including strategy tools being integrated into planning frameworks rather than being published as standalone materials; restricted circulation of crucial long-range planning service/theory and practice of planning reports due to copyright limitations; restricted access to the Stanford Research Institute Planning Library in California; and the enduring popularity of SOFT and SWOT variations, driven in part by their memorable acronyms.

In the spirit of a renaissance in strategic planning research, the authors unveil novel theoretical and social connections in the emergence of SWOT analysis by combining evidence from both theory and practice and delving into previously unexplored areas.

Caution is advised for scholars who examine the discrete time frame of 1960–1980 through mere bibliometric techniques. This study underscores the risks associated with gathering incomplete and/or inaccurate data, emphasizing the importance of triangulating evidence beyond scholarly databases. The paradigm shift of strategic management research due to the advent of large language models poses new challenges and the risk of conserving and perpetuating academic urban legends, myths and lies if training data is not adequately curated.

Knowledge of how social movements move, diffuse, and expand collective action events is central to movement scholarship and activist practice. Our purpose is to extend sociological knowledge about how movements (sometimes) diffuse and amplify insurgent actions, that is, how movements move. We extend movement diffusion theory by drawing a conceptual analogue with military theory and practice applied to the case of the organized and highly disciplined nonviolent Nashville civil rights movement in the late 1950s and early 1960s. We emphasize emplacement in a base-mission extension model whereby a movement base is built in a community establishing a social movement school for inculcating discipline and performative training in cadre who engage in insurgent operations extended from that base to outlying events and campaigns. Our data are drawn from secondary sources and semi-structured interviews conducted with participants of the Nashville civil rights movement. The analytic strategy employs a variant of the “extended case method,” where extension is constituted by movement agents following paths from base to outlying campaigns or events. Evidence shows that the Nashville movement established an exemplary local movement base that led to important changes in that city but also spawned traveling movement cadre who moved movement actions in an extensive series of pathways linking the Nashville base to events and campaigns across the southern theater of the civil rights movement. We conclude with theoretical and practical implications.