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Section 80A(c)(ii) of the Income Tax Act 58 of 1962, as amended (the Act), introduced a new concept to the South African income tax environment: misuse or abuse of the provisions of the Act, including Part IIA thereof. According to the Revised Proposals on Tax Avoidance and section 103 of the Income Tax Act 58 of 1962 (Revised Proposals) the rationale behind the insertion of section 80A(c)(ii) was to reinforce the modern approach to the interpretation of tax statutes “in order to find the meaning that harmonizes the wording, object, spirit and purpose of the provisions of the Income Tax Act”. The objective of this article is to examine the rationale behind section 80A(c)(ii) of the Act.

This purpose of this paper is to explore the developments which have precipitated the use and integration of geographical information systems (GIS) within the South African Police Services (SAPS).

The paper provides a historical overview of GIS within South Africa, supplemented with the legislative origins of the integration of GIS within policing in South Africa. Various spatial analytic operations that GIS technology affords are highlighted to illustrate the potential that the technology offers to law enforcement agencies in South Africa.

A number of challenges face the full integration of GIS within the day‐to‐day policing operations of the SAPS. Several critical success factors are identified which need to be eminently satisfied before the widespread integration of GIS within the SAPS can be achieved.

GIS is envisaged as a tool to benefit the criminal justice community by playing an important role in the policing and crime prevention process. This paper identifies the major inhibitors to the potential offered by GIS to supplement policing within a South African context.

Childcare is one of the main obstacles for women to enter the labour market as they are the primary caregivers for children. The struggle between childcare and women's employment has caused a high labour turnover in women-dominated industries. The aim of this study is to assess the employees’ willingness for an on-site childcare facility

The primary goal of this study was to assess the employees' willingness for an on-site childcare facility using the contingent valuation method. For the analysis, 330 data were collected from all levels of the employees in three firms in the apparel industry using a survey-based questionnaire.

The results illustrate that the mean willingness to pay for the on-site childcare facility is substantially higher for the firm that already provide an on-site childcare facility than the other two firms that do not have childcare facilities. Among all employees who are surveyed, 86.36% of the employees favoured implementation of on-site childcare facilities. According to the survey findings, the newly hired employees have a higher preference for the childcare facility, however less likely to pay for the facility. The monthly income variable has a negative association with the probability of voting in favour of implementing on-site childcare facility. Moreover, the results indicate that the employees who have received the childcare facility have positive attitudes towards the on-site childcare facility.

To the authors' knowledge, prior case studies related to the evaluation of employee's preference for on-site childcare services have not been conducted in the context of industries in Sri Lanka. Therefore, the findings and implications were discussed while expanding the geographical scope of the past literature.

The purpose of this paper is to examine the impact of the discrepancy between actual and desired weekly hours of work on employee absence.

The authors used a nationally representative, employer-employee matched sample of over 39,000 employees and applied zero-inflated Poisson regressions.

Work hours discrepancy has a significant impact on employee absence. This impact is different among employees who want to work more hours and those who want to work fewer hours.

This study provides new insights into the determinants of employee absence and the implications of constraining employees in their choice of weekly hours of work.

The main purpose of this study was to investigate the emerging roles of academic librarians in Kenya, with a view to determining whether they perform better as apomediaries or infomediaries. The specific objectives were to: examine the characteristics of the changing information universe in which academic librarians in Kenya currently operate; analyse the information-seeking behaviour of academic library users in the new information universe and examine the emerging roles of academic librarians in Kenya.

This study adopted a descriptive research design and used an online survey research technique to collect data from practising academic librarians. This study targeted senior librarians from all the 67 private and public universities in Kenya. One senior librarian per university was purposefully selected to fill the questionnaire owing to their experience and expertise. 33 out of the 67 senior librarians responded to the survey. The collected data were descriptively analysed using SPSS, and as per the study objectives.

This study established that most library users are digital independent and access library resources remotely. Nonetheless, many users still borrow and utilize print books despite the ubiquity of digital platforms. The findings revealed that academic librarians to a great extent now play the role of apomediaries, going beyond information giving to empowering their users.

There is need for academic librarians in Kenya to not only be aware of the characteristics of their current users but also to continuously develop professionally so as to be able to adequately cater for the needs of their clients.

This paper contributes to the scholarship on librarians' roles in Kenya by demonstrating that most of them are transitioning to the apomediary roles.

The paper aims to (1) explore the positive and negative sociocultural, economic, and environmental impacts on satisfaction, and behavioral intentions; and (2) examine the changes in relationships among event impacts, satisfaction and behavioral intentions of host city residents before and after a major sporting event.

We used panel data to estimate how resident responses change over time. The data were collected three months before (N before = 266) and three months after (N after = 266) the Nanjing Youth Olympic Games. Data were analyzed by confirmatory factor analysis (CFA), structural equation modeling (SEM) and invariance tests.

A significant relationship exists between negative and positive perceived sociocultural, economic, and environmental impacts, satisfaction and behavioral intentions. In addition, findings suggest that the effect of the sociocultural impacts on satisfaction and of satisfaction on behavioral intentions strengthened after the event. The relationship between positive environmental impacts and satisfaction was reduced across the two points in time. Our results indicate that residents’ assessment regarding the sporting event partially changed over the whole six-month course of the study.

This study differs from most recent research in that it examines the sociocultural, economic, and environmental event impacts in modeling residents’ satisfaction and testing the influence of negative event impacts on residents’ satisfaction and behavioral intentions. The current study contributes to the literature by emphasizing the changes that occur regarding the relationships among event impacts, satisfaction and behavioral intentions across the same respondents over time.

The purpose of this paper was to provide a discussion on using sport events for community development through the lenses of community development theories and perceived event impacts.

The nature of the paper was not based on a specific methodology or design, rather on a review of relevant studies that aim to support strategies of how to develop a community through the hosting of sport events utilizing community development theories.

The review revealed that the profile of the community could influence the use of asset or needs-based community theory to achieve community development goals associated with hosting certain size of sport events.

The combination of community development theories with the literature in sport event impacts and legacies provides a novel approach to the discussion of community development through sport events.

Despite the recognition that citizens' perceptions of mega sport events' social impact is critical for the sustainable development of these events and host cities, most previous studies have not taken into consideration how these perceptions may change over time. This study examines citizens' social impact perceptions of the 2016 Rio Olympic Games before and after the event.

Data were collected amongst local residents of Rio de Janeiro pre- and post-event (n = 256). A confirmatory factor analysis (CFA) analysed the psychometric properties of the proposed social impact constructs. Subsequently, a multigroup analysis and latent mean comparisons were conducted to test social impact perceptions pre- and post-event.

The multigroup CFA showed factorial stability of the social impact model in both periods, while the latent mean comparisons revealed significant differences in the dimensions of social experiences, city image and community pride enhancement, public infrastructures and social conflicts. Results indicated that the perception of positive impacts tends to increase, while perceived negative impacts decrease from pre- to post-event.

The social effects of hosting sport mega events result in a short-term change in attitudes towards the local community, leading to a better comprehension on how communities perceive the event's impact on their lives.

In a highly complex mega event such as the Olympic Games, any change may influence residents' perceptions. The findings of this study demonstrate the importance of residents for determining support or opposition in hosting the event, allowing a better understanding of the exchange effects.

The purpose of this study was to reveal the interrelationships between residents’ perceived trust, perceived social and personal benefits and event support intention for the Tokyo Olympic and Paralympic Games. The interrelationships were investigated over time.

Data were collected twice (Time 1: 7–9 September 2021 and Time 2: 7–9 September 2022) using a panel design. Stratified online sampling was employed based on resident status, age and Olympic and Paralympic viewership (n = 714). Structural equation modelling was employed to analyse the data.

Trust strongly affected personal and social benefits at Time 1 and event support at Time 2. However, social benefits at Time 2 did not significantly influence event support at Time 2. The reciprocal effects of personal and social benefits at Time 1 and Time 2 were observed to be weakly related or not related.

Bidding procedures often require public backing. Actors must explain how residents will be affected generally and which benefits might derive from the megasport event. Briefings would also boost event openness. Messages that locals can apply to their own lives are more important than explaining how society will change.

This study contributed to the literature by applying the concepts of trust and buy-in from social exchange theory to the context of mega-sporting events. The findings highlighted that the success of such events hinged on resident buy-in. Contrary to previous studies, this research clarified that while residents may have distrusted certain entities, they still supported the event, indicating that trust and buy-in operated independently.

This study aims to examine the impact of a mega-sporting event “2014 FIFA World Cup” on hotel pricing strategies and performance.

The present project examines the host regions’ response to the 2014 FIFA World Cup which was established by the variance in the main hotel key performance indexes: occupancy, average daily rate, revenue per available room (RevPAR) and supply. Using data gathered from STR, this research distinctly shows how the Brazilian host regions reacted to the World Cup.

Results suggest that the key performance indicators of Brazil’s lodging sector reacted differently to the World Cup. Although all hosting cities experienced significant RevPAR growth because of the increase in hotel room rates during the event, the supply and occupancy performed differed from each city.

Research is limited to the case of hotel performance at the country level for mega-events. The study focused on the reaction of revenue managers in the Latin America context. Other contexts may generate different results.

The study helps revenue managers to examine how the FIFA World Cup travel demand affected pricing strategies and revenue management practices in the Brazilian hotel sector in areas undergoing seasonal growths in overnight tourism. This study serves to inform hoteliers and practitioners about revenue management pricing strategies to improve hotel performance during mega-sporting events.

This study reveals that the benefits brought by a mega-event are not always translated into strong hotel revenue performance. This study highlights an important but understudied research area of revenue management pricing strategies and the effect of mega-sporting events in the hotel sector. This study contributes to the literature as one of the few investigations to benefit hotel pricing strategies and overall revenue performance.

This study is one of the few studies about exploring the reaction of revenue managers during the execution of a mega-sporting event. The value of the present study lies in the fact that the authors extend previous studies examining the impact of the most important sporting event in the hotel industry at the country-level perspective. This study serves to inform hoteliers and practitioners about revenue management pricing strategies to improve hotel performance during mega-sporting events.