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This study’s objectives were to assess the extent the AEO programme contributed to improved customs tax compliance among participating businesses and how the AEO programme has affected trade facilitation in South Africa. A mixed-method research approach was used, combining qualitative and quantitative data from a survey. The sample size was 22, selected through purposive stratified sampling, including 1 tax lecturer from the University of KwaZulu-Natal and 21 middle management employees from the South African tax administrator’s AEO department. Key informants reported that the AEO programme has enhanced compliance rates through the implementation of improvement initiatives, the establishment of partnerships, and support for non-compliant applicants. The AEO programme is a voluntary initiative created by the World Customs Organisation in order to ensure compliance and facilitate trade. The programme enhances trade by offering dedicated support through CRM teams, streamlining business operations, and ensuring the swift release of goods.

This study investigates how geopolitical risk moderates the relationship between investor attention and stock market volatility in both emerging and developed markets. To achieve this objective, the GARCH-MIDAS model is employed to decompose daily market returns into short- and long-term volatility components. The Google Search Volume Index is used as a proxy for investor attention along with country-specific geopolitical risk indices which are assessed for the period spanning from 2014 to 2023. The findings reveal that the effect of investor attention on stock market volatility is not uniform but instead varies across and within developed and emerging markets. Furthermore, GPR is found to be a crucial factor that can either weaken, magnify, or change the nature of the relationship between investor attention and volatility depending on the surveyed economy. The findings highlight the critical role of geopolitical risk in shaping market dynamics, suggesting that both investors and policymakers should incorporate geopolitical factors in risk management and portfolio strategies. The study contributes to existing literature by providing a novel perspective on how geopolitical risk moderates the relationship between investor attention and market volatility, utilizing a comparative analysis across different economic regions, which has not been done before.

Global consumers are experiencing the adverse effects of over-indebtedness, which impacts their well-being. This study article emphasises the significant repercussions experienced by consumers regarding their welfare due to over-indebtedness. A qualitative research approach was employed to identify a deliberate sample of five registered debt counsellors and financial planners. Semi-structured interviews were employed, and theme qualitative analysis was performed. The results indicate that excessive debt adversely affects consumer well-being and quality of life. Inadequate financial well-being was recognised as the primary catalyst that exacerbated other issues for over-indebted consumers, including deteriorated physical and mental health. Moreover, stress and stigmatisation have been identified as detrimental consequences stemming from financial hardships. This article demonstrates that financial debt is correlated with and adversely affects consumer physical and mental well-being, highlighting the necessity for immediate solutions, including enhanced financial education and more robust laws.   

Parents and caregivers of children with developmental disabilities have a dual responsibility of addressing the child’s unique developmental needs while also negotiating broader societal expectations surrounding caregiving. Sustaining a balance between caregiving demands and personal well-being is often challenging, which increases their vulnerability to burnout and adverse mental health outcomes. This qualitative study used focus group discussions to explore the lived experiences of caregivers who were raising children aged 6 months to 12 years with various developmental disabilities in a rural setting. Participants were purposefully recruited from a regional hospital in northern KwaZulu-Natal, South Africa, where they were accessing healthcare. Eighteen (n = 18) isiZulu-speaking caregivers participated in five focus groups. The data were analysed using a thematic approach that followed a set framework. Three overarching themes and eight subthemes emerged from the data, capturing their experiences, the intersecting challenges they encountered, and their responses to and adaptations to the undesired outcomes. The findings showed a significant gap in knowledge and access to information regarding children's conditions among families, community members, and health professionals. Psychological acceptance was foundational for coping with challenges and was perceived as essential, requiring a swift adjustment to their current reality. This study highlights the persistent and multifaceted challenges faced by caregivers of children with developmental disabilities. The primary burdens are rooted in systemic issues, specifically healthcare limitations and educational barriers. The findings show an urgent need for structured interventions that prioritise caregiver mental health.

In the past, accounting education has frequently placed an emphasis on individual abilities and processes; nevertheless, the field of accounting in the real world requires collaboration and critical thinking. This study investigates the ways in which collaborative learning practices might transform accounting classes into communities that actively solve problems, so better preparing students for the issues they would face in their professional lives. The research investigates the use of small-group work, think-aloud protocols, and peer knowledge sharing in the context of financial accounting education. This is accomplished through the observation of classrooms and the analysis of teaching techniques. The findings indicate that when students take part in collaborative problem-solving activities, they have the opportunity to acquire a more profound comprehension of various topics, a more enhanced awareness of their own thought processes, and improved analytical abilities. This study demonstrates how collaborative learning environments are similar to professional accounting practices. These environments are characterised by teams working together to analyse complex financial data and make decisions based on that analysis. Among the important tactics that have been discovered include think-aloud protocols that clarify thinking processes, planned group activities that foster multiple points of view, and opportunities for peer teaching that reinforce learning through discussion. According to the findings of the research, collaborative learning not only improves the problem-solving abilities of individuals, but it also helps to cultivate vital professional qualities such as communication, teamwork, and critical evaluation of various approaches. These discoveries have significant repercussions for accounting educators who are interested in moving beyond the conventional teaching methods and adopting methods that are more interesting and productive for their students. According to the findings of the study, the establishment of collaborative learning communities in accounting education necessitates the meticulous organization of group activities, the competent facilitation of peer interactions, and the establishment of a classroom culture that places a high value on different thinking and the exchange of information. Accounting students benefit from this method because it helps them improve their technical and analytical skills while also preparing them for the collaborative nature of professional work.

This study investigates how geopolitical risk moderates the relationship between investor attention and stock market volatility in both emerging and developed markets. To achieve this objective, the GARCH-MIDAS model is employed to decompose daily market returns into short- and long-term volatility components. The Google Search Volume Index is used as a proxy for investor attention along with country-specific geopolitical risk indices which are assessed for the period spanning from 2014 to 2023. The findings reveal that the effect of investor attention on stock market volatility is not uniform but instead varies across and within developed and emerging markets. Furthermore, GPR is found to be a crucial factor that can either weaken, magnify, or change the nature of the relationship between investor attention and volatility depending on the surveyed economy. The findings highlight the critical role of geopolitical risk in shaping market dynamics, suggesting that both investors and policymakers should incorporate geopolitical factors in risk management and portfolio strategies. The study contributes to existing literature by providing a novel perspective on how geopolitical risk moderates the relationship between investor attention and market volatility, utilizing a comparative analysis across different economic regions, which has not been done before.

Global consumers are experiencing the adverse effects of over-indebtedness, which impacts their well-being. This study article emphasises the significant repercussions experienced by consumers regarding their welfare due to over-indebtedness. A qualitative research approach was employed to identify a deliberate sample of five registered debt counsellors and financial planners. Semi-structured interviews were employed, and theme qualitative analysis was performed. The results indicate that excessive debt adversely affects consumer well-being and quality of life. Inadequate financial well-being was recognised as the primary catalyst that exacerbated other issues for over-indebted consumers, including deteriorated physical and mental health. Moreover, stress and stigmatisation have been identified as detrimental consequences stemming from financial hardships. This article demonstrates that financial debt is correlated with and adversely affects consumer physical and mental well-being, highlighting the necessity for immediate solutions, including enhanced financial education and more robust laws.   

Parents and caregivers of children with developmental disabilities have a dual responsibility of addressing the child’s unique developmental needs while also negotiating broader societal expectations surrounding caregiving. Sustaining a balance between caregiving demands and personal well-being is often challenging, which increases their vulnerability to burnout and adverse mental health outcomes. This qualitative study used focus group discussions to explore the lived experiences of caregivers who were raising children aged 6 months to 12 years with various developmental disabilities in a rural setting. Participants were purposefully recruited from a regional hospital in northern KwaZulu-Natal, South Africa, where they were accessing healthcare. Eighteen (n = 18) isiZulu-speaking caregivers participated in five focus groups. The data were analysed using a thematic approach that followed a set framework. Three overarching themes and eight subthemes emerged from the data, capturing their experiences, the intersecting challenges they encountered, and their responses to and adaptations to the undesired outcomes. The findings showed a significant gap in knowledge and access to information regarding children's conditions among families, community members, and health professionals. Psychological acceptance was foundational for coping with challenges and was perceived as essential, requiring a swift adjustment to their current reality. This study highlights the persistent and multifaceted challenges faced by caregivers of children with developmental disabilities. The primary burdens are rooted in systemic issues, specifically healthcare limitations and educational barriers. The findings show an urgent need for structured interventions that prioritise caregiver mental health.

In the past, accounting education has frequently placed an emphasis on individual abilities and processes; nevertheless, the field of accounting in the real world requires collaboration and critical thinking. This study investigates the ways in which collaborative learning practices might transform accounting classes into communities that actively solve problems, so better preparing students for the issues they would face in their professional lives. The research investigates the use of small-group work, think-aloud protocols, and peer knowledge sharing in the context of financial accounting education. This is accomplished through the observation of classrooms and the analysis of teaching techniques. The findings indicate that when students take part in collaborative problem-solving activities, they have the opportunity to acquire a more profound comprehension of various topics, a more enhanced awareness of their own thought processes, and improved analytical abilities. This study demonstrates how collaborative learning environments are similar to professional accounting practices. These environments are characterised by teams working together to analyse complex financial data and make decisions based on that analysis. Among the important tactics that have been discovered include think-aloud protocols that clarify thinking processes, planned group activities that foster multiple points of view, and opportunities for peer teaching that reinforce learning through discussion. According to the findings of the research, collaborative learning not only improves the problem-solving abilities of individuals, but it also helps to cultivate vital professional qualities such as communication, teamwork, and critical evaluation of various approaches. These discoveries have significant repercussions for accounting educators who are interested in moving beyond the conventional teaching methods and adopting methods that are more interesting and productive for their students. According to the findings of the study, the establishment of collaborative learning communities in accounting education necessitates the meticulous organization of group activities, the competent facilitation of peer interactions, and the establishment of a classroom culture that places a high value on different thinking and the exchange of information. Accounting students benefit from this method because it helps them improve their technical and analytical skills while also preparing them for the collaborative nature of professional work.

The Marshall-Lerner condition states that a trade balance improves after currency depreciation if trade elasticities exceed one. Using the Vector Error Correction Method (VECM), this study tests the condition for South Africa, focusing on how exchange rate changes affect the trade balance under a floating exchange rate regime. The analysis examines short- and long-run impacts on exports and imports to assess whether exchange rate adjustments can improve the trade balance. Findings reveal that global income growth and exchange rate appreciation positively influence exports, while imports increase with both appreciation and higher domestic income. Although exports and imports respond strongly to exchange rate changes, the Marshall-Lerner condition does not hold for South Africa, suggesting that exchange rate adjustments alone may not improve the trade balance.