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Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience. In order to bridge this gap in practical skills, a computer simulation was developed based on the e-filing platform of the South African Revenue Services (SARS). Students were exposed to this self-developed computer simulation to answer the question: to what extent will the e-filing simulation improve students' confidence to practically apply their theoretical knowledge?

The research applied a pre–post questionnaire research method to gauge the students' ability to apply their theoretical knowledge to a practical scenario before and after the simulation.

From the results, it is apparent that the students were inspired with confidence in getting to terms with the application of their theoretical knowledge in a real-life scenario. The computer simulation provided the platform for learning to take place in a practical environment without the risk of errors that would translate into real financial consequences.

The contribution of this research can be found in a teaching intervention that may support the training of future tax professionals in practical application skills. The contribution can be extended to the enhancement of education in the field of taxation, particularly with the results' showing that the students experienced high levels of increased confidence in their application of theoretical knowledge to real-life scenarios.

The purpose of this paper is to position the preservation and protection of intellectual capital as a cyber security concern. The paper outlines the security requirements of intellectual capital to help boards of directors (BoDs) and executive management teams to understand their responsibilities and accountabilities in this respect.

The research methodology is desk research. In other words, we gathered facts and existing research publications that helped us to define key terms, to formulate arguments to convince BoDs of the need to secure their intellectual capital and to outline actions to be taken by BoDs to do so.

Intellectual capital, as a valuable business resource, is related to information, knowledge and cyber security. Hence, preservation thereof is also related to cyber security governance and merits attention from BoDs.

This paper clarifies BoDs intellectual capital governance responsibilities, which encompass information, knowledge and cyber security governance.

The authors hope that BoDs will benefit from the clarifications, and especially from the positioning of intellectual capital in cyber space.

If BoDs know how to embrace their intellectual capital governance responsibilities, this will help to ensure that such intellectual capital is preserved and secured.

This paper extends a previous paper published by Von Solms and Von Solms, which clarified the key terms of information and cyber security, and the governance thereof. The originality and value is the focus on the securing of intellectual capital, a topic that has not yet received a great deal of attention from security researchers.

The purpose of this study was to investigate the role of grace in the aftermaths of adverse cybersecurity incidents. Adverse incidents are an inescapable fact of life in organizational settings; consequences could be significant and costly. Increasingly, the cause may be a cybersecurity exploit, such as a well-targeted phishing email. In the aftermath, line managers have a choice in responding to the individual who caused the incident. Negative emotions, such as shame and regret, may deliberately be weaponized. Alternatively, positive emotions, such as grace, forgiveness and mercy, may come into play.

We detail a study with 60 participants to explore attribution differences in response to adverse incidents, both non-cybersecurity and cybersecurity. We examined the stages that occur in the aftermath of such adverse incidents where grace may be observed.

Our participants generally believed that grace was indicated toward those who triggered an adverse cybersecurity incident, pointing to situational causes. This was in stark contrast to their responses to the non-cybersecurity incident, where the individual was often blamed, with punishment being advocated.

The role of positive emotions merits investigation in the cybersecurity context if we are to understand how best to manage the aftermaths of adverse cybersecurity incidents.

Organizations that mismanage aftermaths of adverse incidents by blaming, shaming and punishing those who make mistakes will harm the individual who made the mistake, other employees and the long-term health of their organization in the long run.

To the best of the authors’ knowledge, this is the first study to reveal the grace phenomenon in the cybersecurity context.

Concerning trends in graduate education, such as high attrition and underdeveloped skills, drive toward a new doctoral education approach. This paper aims to describe and propose a transformative doctoral education model (TDEM), incorporating elements that potentially address these challenges and expand the current practice. The model envisions discipline-specific knowledge coupled with a broader interdisciplinary perspective and addresses the transferable skills necessary to successfully navigate an ever-changing workforce and global landscape. The overarching goal of TDEM is to transform the doctoral student into a multi-dimensional and adaptive scholar, so the students of today can effectively and meaningfully solve the problems of tomorrow.

The foundation of TDEM is transformative learning theory, supporting the notion learner transformation occurs throughout the doctoral educational experience.

Current global doctoral education models and literature were reviewed. These findings informed the new TDEM.

Designed as a customizable framework for learner-centered doctoral education, TDEM promotes a mentor network on and off-campus, interdisciplinarity and agile career scope preparedness.

Within the TDEM framework, doctoral students develop valuable knowledge and transferable skills. These developments increase doctoral student career adaptability and preparedness, as well as enables graduates to appropriately respond to global and societal complex problems.

This proposed doctoral education framework was formulated through a review of the literature and experiences with curricular design and pedagogical practices at a research-intensive university’s teaching and learning center. TDEM answers the call to develop frameworks that address issues in doctoral education and present a flexible and more personalized training. TDEM encourages doctoral student transformation into adaptive, forward-thinking scholars and thriving in an ever-changing workforce.

The objective is to extend the concept of purse parties introduced by Gosline (2009) and to explore the phenomenon of counterfeit consumption through the in-home “purse parties” channel. The authors seek to reveal themes from the depth interviews and build a consumer typology reflecting attitudes toward purse parties and counterfeit luxury products.

The method is a qualitative phenomenological approach. Authors assessed attitudes toward purse party attendance and counterfeit goods – along with any subsequent behavioral intentions or behaviors. Authors addressed the objective using depth interviews among 28 women.

Findings included five emerging themes: distinctness of in-home consumption settings, obligatory attendance, social engagement, curiosity, and disregard for legalities of counterfeit consumption/disdain for purse parties.

The sample primarily consists of female colleges students and is not representative of all consumers. Due to social desirability bias and the controversial nature of counterfeit consumption, informants may have struggled to provide honest responses.

Research implications suggest potential increases in purse party events and consumption due to informant’s blatant disregard for the legalities of the practice, and interests in social engagement, intimacy (exclusivity), and curiosity.

The main contribution is a typology representing four types of purse party consumers: loyal, curious/social, skeptic, and disengaged. This proposed typology stems from the aforementioned themes uncovered. Further, authors identify the social implications of in-home purse parties and underscore the significance of an under-investigated purchase channel.

This paper was written to show that what has come to be called the social model of disability appeared as the primary analytical framework in research published by sociologists in the 1960s and 1970s. Although the name and constructs of the model have changed over the years, its roots are clearly present in the earlier sociological literature. The author looked for evidence of these roots.

The paper’s findings are based on a literature review and synthesis. For illustrative purposes, four publications were selected as case examples.

All of the components of the social model – locus of the problem in society, activism as a solution, and consumer control – appeared in the earlier literature. In addition, these studies conducted in the 1970s and earlier distinguished between the individual and social model, although they used different terminology.

Researchers need to go beyond simple electronic literature searches in order to find books and articles written prior to 1980. Otherwise, they may be “reinventing the wheel.”

Most recent literature in disability studies acknowledges a debt to the social model theorists of the 1990s. This paper suggests that their debt extends back much further and that the social model is part of a long tradition of sociological thinking.

A growing number of human rights NGOs have placed international volunteers in conflict zones from Guatemala and Colombia to Palestine and Iraq. This study samples from contemporary high-risk transnational activists and highlights the variation in biographical steps taken toward the shared outcome of participation in human rights work (HRW). Data was collected through 6 weeks of participant observation in Israel-Palestine, 21 in-depth interviews, and 28 shorter focused interviews with human rights workers (N=49). Oversampling from the International Solidarity Movement reveals how the unique constraints and opportunities presented by a particular conflict zone and NGO culture impacts self-selection into HRW. Grounded theory and Boolean methodology aided in identifying four main pathways (the nonviolent activist, peace church, anarchist, and solidarity pathways) to HRW as well as biographical patterns and complexities that have been underemphasized in the existing literature. These include the salience of transformative events and attitude changes in the process of constructing a cosmopolitan identity and committing to high-risk transnational activism.