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Online Shopping Non-Adoption In South Africa: A Distrust-Centric Framework Integrating Social Exchange, Trust Transfer, And Social Presence Theories, Cleopatra Moipone Matli, Jeevarathnam P. Govender May 2026

Online Shopping Non-Adoption In South Africa: A Distrust-Centric Framework Integrating Social Exchange, Trust Transfer, And Social Presence Theories, Cleopatra Moipone Matli, Jeevarathnam P. Govender

Journal of Marketing and Consumer Behaviour in Emerging Markets

Online shopping non-adoption remains critically underexplored, especially in emerging markets. Addressing this gap, the authors develop and test a distrust-centric framework that applies the inhibitory logic of social exchange, trust transfer, and social presence theories to explain pre-emptive avoidance. Focusing on South Africa, where only 18.16% of the population engage in e-commerce, data was collected from 414 consumers who have never shopped online. Structural equation modelling reveals that perceived lack of reciprocity directly increases the intention of non-adoption. Moreover, distrust in online payment systems transfers to broader channel scepticism, which in turn drives avoidance. Perceived lack of social presence further …


Businesses Entering The Latin American Market, Valeria Rangel May 2026

Businesses Entering The Latin American Market, Valeria Rangel

Honors Capstones

This study examines the strategies global companies use to successfully enter and compete in Spanish-speaking markets in Latin America. As the region continues to experience economic development and growing demand for infrastructure and energy-efficient technologies, it presents important opportunities for multinational organizations. However, companies expanding into these markets must consider cultural differences, regulatory environments, and regional economic conditions when designing effective market entry strategies.

This research analyzes the key factors that influence global market expansion, including regional economic conditions, trade policies, and marketing strategies. Particular attention is given to the importance of localization, customer relationships, and digital communication when engaging …


The Effect Of Incidental Emotions On Self-Control: An Examination Using A Need-Based Choice Model, Shruti Koley May 2026

The Effect Of Incidental Emotions On Self-Control: An Examination Using A Need-Based Choice Model, Shruti Koley

Business Faculty Publications and Presentations

Purpose – The purpose of this paper is to develop a framework that examines the effects of incidental emotions on choices in self-control dilemmas. The framework predicts that the effect of emotions depends on the hedonic and non-hedonic needs they activate and the extent to which emotional consumers expect the virtuous and gratifying options in the choice dilemma to facilitate these needs (i.e. their instrumentality toward the activated needs). The framework helps develop propositions for the self-control effects of six commonly experienced emotions: happiness, sadness, pride, guilt, anger and anxiety. Design/methodology/approach – The author uses a choice model to develop …


Bridging The Justice Gap: A Comparative Study Of Legal Aid Marketing In Canada, Australia, And The United States, Farah O. Haq May 2026

Bridging The Justice Gap: A Comparative Study Of Legal Aid Marketing In Canada, Australia, And The United States, Farah O. Haq

Student Theses and Dissertations

Access to justice remains a central challenge across legal systems, particularly for immigrants and refugees, Indigenous communities, and survivors of domestic violence. While legal aid organizations play a critical role in bridging this gap, their effectiveness increasingly depends on how clearly and compassionately they communicate legal information online to their target audience. This thesis conducts a comparative content analysis of nine nonprofit legal aid organizations in the United States, Canada, and Australia, three countries united by a common law tradition but divided by the communication barriers their communities face, examining 180 social media posts and nine websites through the lens …


If You’Re Doing This Correctly, There Is A Cost: An Exploration Of The Work–Family Trade-Off Of Female Academics In Australia, Fleur Sharafizad May 2026

If You’Re Doing This Correctly, There Is A Cost: An Exploration Of The Work–Family Trade-Off Of Female Academics In Australia, Fleur Sharafizad

Research outputs 2022 to 2026

Purpose: This paper aims to explore how the gendered structures and expectations of neoliberal academic institutions inform and shape work–family trade-off considerations for women academics in Australia. It also sheds light on how these negotiations, and at times, the ensuing career or family gap, are experienced. In doing so, the paper deepens our understanding of the systematic barriers which do not only lead to gender inequalities in academia but also have broader individual and social implications. Design/methodology/approach: This exploratory study is based on qualitative semi-structured interviews, which were thematically analysed to identify how female academics navigate the expectations associated with …


Notes From The Editor, Jay Nathan May 2026

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.


Regularity Clarity At A Cost: The Risks To Everyday Investors If Project Crypto Continues Without Guardrails, Maia Chess May 2026

Regularity Clarity At A Cost: The Risks To Everyday Investors If Project Crypto Continues Without Guardrails, Maia Chess

The University of Cincinnati Intellectual Property and Computer Law Journal

No abstract provided.


The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan May 2026

Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan

Tax Adviser

No abstract provided.


Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar May 2026

Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar

Tax Adviser

No abstract provided.


Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel May 2026

Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel

Tax Adviser

No abstract provided.


Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp May 2026

Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp

Northeast Journal of Complex Systems (NEJCS)

The efficient functioning of triage gates in overcrowded emergency departments (EDs) occurs in the context of the complex adaptive system (CAS) framework, where diverse system elements – patients, medical personnel, resources, patients’ inflow patterns, and patients themselves – simultaneously and dynamically influence the decision process. This study addresses the automated incorporation of machine learning triage algorithms as part of the system triage process to support automated classified risk-level recognition based on a limited set of vital signs. Patients are dynamically subsumed under high and low-risk categories enhanced by sensitivity, which enables optimal diagnosis and triage response to the critical clinician …


The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Tax Clinic, Roy B. Harrill May 2026

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.


Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland May 2026

Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight May 2026

Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.


Research And Development Under The Tra, High-Tech Companies Gain Significant Advantage, Patricia A. Lawrence May 2026

Research And Development Under The Tra, High-Tech Companies Gain Significant Advantage, Patricia A. Lawrence

Tax Adviser

No abstract provided.


Tax Clinic, Frank J. O'Connell Jr. May 2026

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.


Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens May 2026

Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens

Tax Adviser

No abstract provided.


Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill May 2026

Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill

Tax Adviser

No abstract provided.


Jadughar: The House Of Magic, Dhruvi A. Shah May 2026

Jadughar: The House Of Magic, Dhruvi A. Shah

Masters Theses

Jadughar or the House of Magic is what people call a 'museum' in parts of South Asia. The practice of museum making, at its origin, is the act of collecting, preserving, interpreting and representing a culture’s tangible and intangible heritage to make it accessible to diverse audiences. Since the early 19th century such practices have been performed at various kala bhandars (art centers) in India, without the need of a formal or institutional organisation. The British introduced the model of a ‘museum’ in South Asia, with the aim of not only preserving ethnographic collections, but also showcasing their power and …


“I Have A Voice”: Bridging The Communication And Sensemaking Gap Between Restorative Justice Practice And Program Implementation, Stefan Cocorelis May 2026

“I Have A Voice”: Bridging The Communication And Sensemaking Gap Between Restorative Justice Practice And Program Implementation, Stefan Cocorelis

Dissertations

Restorative justice (RJ), a philosophy, practice, and movement inspired by local, largely Indigenous traditions, has increasingly been introduced in modern criminal justice systems as an alternative process to more comprehensively address harmful incidents, heal harms, and meet victim’s needs. While RJ implementation growth is encouraging for its advocates, there remain significant questions around formalized RJ practice. Specifically, little is known about the decision-making process in implementing and administering RJ programming within criminal justice. This dissertation aimed to contribute to the understanding of RJ practice and implementation efforts within criminal justice systems by putting emphasis on practitioners already working directly in …


Burning Out: A Narrative Exploration Of The Adaptive Challenge And Scaffolds Built Toward Sustenance Among Immigrant Rights Activists In San Diego County, Anna C. Runion May 2026

Burning Out: A Narrative Exploration Of The Adaptive Challenge And Scaffolds Built Toward Sustenance Among Immigrant Rights Activists In San Diego County, Anna C. Runion

Dissertations

Activist burnout has been identified as one of the greatest threats to social movement sustainability, and the lived experience of paid immigrant rights activists remains undertheorized. This narrative inquiry explored activist burnout among 10 San Diego County immigrant rights activists, revealing how this community understands burnout, what factors contribute to its production, and how activists sustain themselves within it. Using Clandinin and Connelly’s (2000) narrative inquiry methodology, the researcher conducted in-depth individual interviews with ten activists representing a range of intersectional identities and roles. Narrative profiles were analyzed through holistic narrative reading, narrative reporting, structural and emergent coding, and cross-narrative …


The Tax Adviser, Volume 18, Number 9, September 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 9, September 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Tax Clinic, John L. Norman Jr. May 2026

Tax Clinic, John L. Norman Jr.

Tax Adviser

No abstract provided.


Corporate Amt: The Book Income Adjustment, New Regulations Offer Guidance But Few Surprises, Samuel P. Starr, Kathryn A. Kindgren May 2026

Corporate Amt: The Book Income Adjustment, New Regulations Offer Guidance But Few Surprises, Samuel P. Starr, Kathryn A. Kindgren

Tax Adviser

No abstract provided.