The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order…
Abstract
The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading South African companies comply with these requirements and guidelines. It was determined that there are comprehensive requirements and guidelines in respect of the disclosure of taxation information in the financial reports of South African companies. These requirements and guidelines are regulated by the Companies Act, No. 61 of 1973, as well as the statements of Generally Accepted Accounting Practice that are issued by the South African Institute of Chartered Accountants. The analyses undertaken of the financial statements of the selected companies indicate that leading companies in South Africa comply to a large extent with the requirements and guidelines for the disclosure of taxation information in financial reports.
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This chapter presents an auto-ethnographic journey into the world of women's bodybuilding and the role performance-enhancing drugs play in the pursuit of muscularity in this…
Abstract
This chapter presents an auto-ethnographic journey into the world of women's bodybuilding and the role performance-enhancing drugs play in the pursuit of muscularity in this growing, but hard-to-reach, subculture. The research addresses a paucity in the literature and paves the way for further research to inform public health initiatives for this population. Synthesizing journal entries, field observations and informal conversations recorded over the course of 18 months, this chapter provides insight into the rituals and practices present in bodybuilding culture. This embodied narrative explores the decision-making process surrounding anabolic androgenic steroid use in the context of competitive endeavour, including the impact that cultural norms, peer influence and personal narrative have on their uptake. It also sheds light on the experiences of being a woman in a man's world and the additional stigma women face when attempting to increase their muscularity. It also highlights the personal and professional challenges involved in auto-ethnographic endeavour.
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In this study, workplace spirituality is discussed in the context of remote work and the COVID-19 pandemic. First, the focus is on the changes in the meaning and function of…
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In this study, workplace spirituality is discussed in the context of remote work and the COVID-19 pandemic. First, the focus is on the changes in the meaning and function of employees in the organization during the evolutionary process of industrialization and management paradigms. Afterward, conceptual frameworks for spirituality and workplace spirituality are presented, and in the last section, academic studies that deal with workplace spirituality with distance or hybrid work arrangements are included. Early studies offer insights and recommendations on conceptualizing, developing, and managing workplace spirituality. They all emphasize that spirituality is necessary for remote work as a tool to overcome stress and mental health problems and increase employee well-being. Unfortunately, the remote work and workplace spirituality literature is relatively narrow and needs to be expanded.
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Nickie D. Phillips and Nicholas Chagnon
Purpose: In this chapter, the authors posit that, shadowing the etiological crises in criminology, much crime media scholarship remains “lost in the mediascape.” The authors…
Abstract
Purpose: In this chapter, the authors posit that, shadowing the etiological crises in criminology, much crime media scholarship remains “lost in the mediascape.” The authors outline why dominant positivist methodologies in crime media scholarship leave us lost and offer tools that researchers may use for better wayfinding in this complex and dynamic environment.
Methodology/approach: Drawing on the concept of liquid criminology, the authors join a growing chorus in the crime media field calling for methodological and theoretical concepts more reflective of the social dimensions of liquid modernity, that is, uncertainty, ambiguity, impermanence, precarity, etc.
Findings: The conditions of liquid modernity inform a mediascape characterized by an abundance of data, misinformation, disinformation, propaganda, and conspiracy theories resulting in collective disorientation and the inability to form coherent narratives about the past, present, or future. As such, these conditions defy positivistic conventions like representative sampling and demand new, imaginative approaches to the study of crime media. To that end, informed by the cultural criminological perspective, the authors offer two methodologies and one theoretical concept.
Research limitations: The authors believe our methodological and theoretical suggestions are best suited for analyzing themes and concepts among discourse around crime incidents that have significant legal and social implications. The authors offer no definitive answers, but hope to begin building a better toolbox for wayfinding in this digital wilderness.
Originality/value: The currently dominant methodology within crime media scholarship is a poor fit with contemporary media culture. Here, the authors begin to remedy that by proposing an orientation that fits better with the fluid, uncertain, and dynamic media environment that permeates our social world.
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The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene.
Abstract
Purpose
The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene.
Design/methodology/approach
This paper’s aim is achieved through a literature review focusing on the assumptions around the Anthropocene, planetary boundaries and organizations. The author conducted an integrated review of 91 documents discussing the operationalization of the planetary boundaries framework and the need for debate.
Findings
This paper develops two major findings. First, the author identifies the four main dimensions of the planetary boundaries that need to be debated: social, normative, narrative and control aspects. Second, the author exposes proposals in the literature that have the potential to fuel the debate, but which are themselves a source of debate.
Practical implications
This paper argues that, while being scientifically informed, the planetary boundaries framework leaves decision-makers with critical choices and decisions that need to be openly debated. This paper identifies some relevant proposals for doing so.
Social implications
This paper underlines the need to open forums of debate for scientists and other stakeholders to raise the democratic legitimacy of the planetary boundaries framework.
Originality/value
To the best of the author’s knowledge, this is one of the very first papers to investigate dimensions of the planetary boundaries that need to be debated to respond to the challenge of its operationalization.