Manuscript Submission Options You may submit your manuscript by sending it as an email attachment to Editor@TwistJournal.Net. Alternatively, if you prefer to use our online submission system, please let us know, and we will provide you with access to your submission dashboard. --------------------------------------------------------------- TWIST is a peer-reviewed, open access, academic journal dedicated to publishing high-quality scholarly research that addresses contemporary issues across education, organizational and economic systems, and the social and human sciences. The journal provides a platform for researchers and practitioners to share original research, theoretical insights, and applied studies that contribute to academic advancement and societal development. For more information on the SUBJECT AREAS covered, please CLICK HERE
The Factors Contributing to Writing Difficulties among Grade 8 Learners of English First Additional Language in the Grade 8 of the O.R. Tambo Coastal District, South Africa
This qualitative study investigates the factors contributing to writing difficulties among Grade 8 learners of English First Additional Language (EFAL) in the Grade 8 of the O.R. Tambo Coastal District, South Africa. The research adopted a phenomenological design to capture the lived experiences and perceptions of EFAL teachers. Data was collected through semi-structured interviews with a convenience sample of twelve teachers from twelve schools across the district’s four circuits. Thematic analysis of the data revealed that learner writing challenges are multifaceted, stemming from severe spelling, punctuation, paragraphing, and sentence construction errors. The study identifies the root causes as socio-economic disadvantage, lack of parental support, English being a 'foreign' language in a predominantly isiXhosa-speaking environment, inadequate foundational skills from earlier grades, overcrowded classrooms, curriculum implementation pressures, and the negative impact of social media on formal writing. Framed by Bronfenbrenner's Social Ecological Systems theory, the findings illustrate that writing problems are not merely pedagogical but are deeply embedded within the learners' broader social, economic, and educational ecosystems. The study concludes that a multi-dimensional intervention strategy, targeting all levels of the learner's environment, is essential for significant improvement.
Copyright (c) 2026 Lundi Nomlala, Zenande Nonkula https://creativecommons.org/licenses/by-nc-sa/4.0
Enhanced Identification of Influential Nodes in Social Networks Using an Optimized Fuzzy Clustering and SALT-Based Algorithm
Identifying influential social network nodes is crucial in today's interconnected world for supporting strategic decision-making in marketing, healthcare, and politics, enhancing information diffusion, and controlling the spread of false information. High-dimensional, noisy, and dynamic data that are typical of real-world networks pose a challenge for conventional influence detection techniques, which are frequently founded on measures of centrality. Their ability to accurately identify key influencers is hindered by these limitations. This study presents a hybrid strategy that combines Optimized Fuzzy Clustering with the SALT (Spatial-Temporal Adaptive Learning Technique) algorithm to address these issues. SALT enables the network to learn and adapt from temporal and spatial patterns, whereas fuzzy clustering takes into account the ambiguous and overlapping nature of social group memberships. Together, these methods make it easier and more accurate for the model to find influential nodes. The proposed method outperforms conventional methods in terms of accuracy, adaptability, and computational performance, as demonstrated by experiments on benchmark datasets including the Twitter and Facebook networks. Fuzzy logic and adaptive learning work well together to handle large amounts of dynamic data, making the method useful for detecting influence in changing social networks.
Copyright (c) 2026 Samer Naser Hasan https://creativecommons.org/licenses/by-nc-sa/4.0
A Qualitative Study on Menstrual Experiences in Assisting those Entering their Menarche Now?
This social sciences paper explored the experiences of young adult females attending the University of the Witwatersrand regarding menarche and the impact of societal influences regarding the understanding of menstruation. This paper aimed to gain a deeper understanding of how these female experiences menstruation and identified areas of improvement. The paper presents a qualitative study including 8-10 participants aged 18-25 who menstruate, used purposive non-probability sampling and semi-structured interviews. The sampling procedure included purposive non-probability sampling of the data instruments which included audiotapes of the semi-structured interviews. The data analysis was thematic analysis of the interpreted data. The anticipated outcome included anxieties and negative connotations towards menstruation, highlighting the lack of attention to and the need for further investigation into how to omit this problem around menstruation to ensure positive and effective experience around menarches.
Copyright (c) 2026 Meleesha Nayager, Thobeka S. Nkomo https://creativecommons.org/licenses/by-nc-sa/4.0
The Morpho-Semantic Analysis of Conyo Words in Cotabato State University
Conyo words are relevant in linguistically diverse culture to facilitate communication and exchanging ideas of a certain people. With the advent of social media has been influenced the terms used today’s era, in the Philippines, Conyo language is code-mixing where people speak Taglish, a combination of the English and Filipino language. It is a powerful tool and completely figure out and shape one’s personal identity. This qualitative study aimed to determine the common conyo words used by the College of Arts and Sciences students in Cotabato State University, the participants of this study were the randomly selected students who used conyo words in online platforms such as Facebook, class group chats, and in campus activities. Results revealed that most of the Conyo words used by the students were following Morphological features; the acronym, blending, borrowing, code mixing, and code switching. In addition,the formulation of Conyo words varies and can be understood based on its morphological features. Based on the result of the study, the identified conyo words commonly used by the students; in Acronym level such as “atm” which formed from the phrases “at this moment” where the first letter in each word in a phrase were combined. The psycho-linguinstic of conyo words and phrases were analyzed thematically and the following factors were drawn; peer influence, conforming with language trends, shortening communication, and for entertainment. Finally, the study concludes that students utilized Conyo words and phrases to speed up and simplify communication, to conform to current linguistic trends, and to easily communicate emotions and ideas.
Copyright (c) 2026 Jonathan K. Dilna, Haron A. Mohamad https://creativecommons.org/licenses/by-nc-sa/4.0
Validity and Reliability of HOTS Instruments for Early Childhood
This study aims to develop and examine the validity and reliability of an assessment instrument for measuring Higher Order Thinking Skills (HOTS) in early childhood. The lack of instruments tailored to the developmental characteristics of young children remains a gap in the field of education, as most existing HOTS measurement tools are not specifically designed for early childhood learners. This research employed a quantitative approach within the framework of Research and Development (R&D), focusing on content validity through expert judgment, construct validity, and reliability testing. The study was conducted at TK Al-Quran Al-Hakim, located in Burneh Village, Bangkalan Regency, with a sample of 30 children in group B, approximately 6 years old. The results indicated that the content validity assessed by three experts yielded a score of 86.1%, categorized as “good.” Construct validity testing showed that 10 out of 15 items were valid (r calculated > 0.361). Furthermore, the reliability test produced a Cronbach’s Alpha value of 0.838, indicating high internal consistency. Therefore, the developed HOTS instrument is considered valid and reliable, and it can be effectively used to assess higher-order thinking skills in early childhood education.
Copyright (c) 2026 Danang Prastyo, Gunarti Dwi Lestari, Andi Kristanto https://creativecommons.org/licenses/by-nc-sa/4.0
Transnational Education Mobility and Identity Formation
Transnational education (TNE) increasingly combines branch campuses, joint institutes, and hybrid pathways, yet the identity work students undertake within these arrangements remains under-specified. This article synthesises recent scholarship to explain how mobility intersects with recognition, language, assessment, and support to shape belonging, academic outcomes, and wellbeing. A systematic review was conducted across Scopus, Web of Science, APA PsycInfo, and ERIC. Searches covered 1 January 2020 – 31 July 2025 and followed PRISMA procedures. After screening 840 records and assessing 123 full texts, 18 studies met the inclusion criteria. Synthesis generated three major themes. First, institutional, linguistic, and assessment infrastructures act as identity drivers: recognition climates vary across international branch campuses, joint institutes, and remote metropolitan models; translanguaging policies and language-aware rubrics broaden epistemic access; dialogic feedback redistributes authorship. Second, mediational ecologies of belonging link peer networks, co-curricular participation, and hybrid mobility to agency and persistence, with host-national ties and experiential communities scaffolding classroom voice. Third, design and governance for equity require co-created curricula, portable cross-site supports, and partnership quality assurance anchored in parity-of-esteem and identity-sensitive indicators. Linguistic legitimacy emerged as a proximate gatekeeper of participation, while assessment design operated as the hinge converting participation into durable identity claims. Distributed delivery amplified variation unless advising, writing support, and moderation “travelled” with students. The review concludes that mobility becomes formative when governance, pedagogy, and services align to recognise plural repertoires as credible demonstrations of competence. Practical implications include rubric reform, integrated support architectures, and shared dashboards to monitor belonging, participation, and progression across sites.
Copyright (c) 2026 Masa Sylvester Motadi, Ndanduleni Bernard Nthambeleni https://creativecommons.org/licenses/by-nc-sa/4.0
Sustainable Supply Chain Management: Theory and Practice
This study aims to present a sustainable supply chain management with insight from both theory and practice by combining communication and efficiency for long-term success. The study presents a comprehensive, systematic review of the literature on Sustainable Supply Chain Management (SSCM) as published in leading logistics and supply chain management journals over the past two decades. A systematic literature review approach was employed to minimize researcher bias and ensure the reliability and replicability of findings. The study further enhances its empirical robustness through strong inter-coder reliability across thematic coding categories. The evolution of SSCM research has progressed from isolated studies focusing on social or environmental dimensions, to a corporate social responsibility framework, and more recently toward an integrated sustainability approach based on the triple bottom line. SSCM is emerging as a distinct theoretical construct, with the research field becoming more conceptually grounded and methodologically robust. Nonetheless, there remain significant opportunities to deepen theoretical development, refine methodologies, and enhance managerial relevance. By identifying key trends and research gaps, this review contributes a well-structured roadmap for future research directions in SSCM. Contemporary SSCM insights offer valuable guidance for practitioners, helping them allocate limited resources toward initiatives that simultaneously address environmental, social, and economic objectives. This paper offers a rigorous, methodologically sound review that traces the development and maturation of empirical SSCM research over a 20-year span, offering critical insights for both academia and practice.
Copyright (c) 2026 Osama Ahmed MUHAMMED, Isaiah Henry ODIGIE https://creativecommons.org/licenses/by-nc-sa/4.0
Impact of Integrated Sustainability Reporting for Enhancing Stakeholder Engagement and Driving Business Value
This study investigates the relationship between Integrated Reporting Quality (IRQ) and Stakeholder Value Creation (SVC), and further examines whether Sustainability Governance (SG) moderates this relationship. Utilizing a panel dataset the study applies Random Effects Modeling (REM) with robust standard errors. Descriptive analysis revealed a generally high level of integrated reporting adoption and moderate sustainability governance practices across the sample. The regression results demonstrate that IRQ has a significant positive impact on SVC, suggesting that transparent and strategic corporate disclosures enhance both financial and non-financial stakeholder outcomes. However, the moderating effect of SG on the IRQ and SVC relationship was statistically insignificant indicating that the influence of IRQ on value creation operates independently of existing governance structures. These findings validate theoretical claims from team production and signaling theories and emphasize integrated reporting as a critical mechanism for building stakeholder trust and long-term organizational value. The study also identifies the need for deeper institutionalization of SG practices and recommends broader frameworks to measure stakeholder impact.
Exploring Identity: A Study of Masculine Behavior among Fatherless Adolescent Girls in Sukoharjo, Indonesia
Fatherless refers to a condition in which a child grows up without a father figure, either in presence or influence. The absence of paternal involvement in parenting can reduce the supervision and guidance children receive, particularly in navigating their sexual identity. This lack of paternal influence may lead to a tendency among children to adopt gendered behaviors that differ from their assigned sex. This study aims to explore how fatherless adolescent girls develop and express masculine identity in their daily lives. Employing a descriptive qualitative approach, data were collected through observation and in-depth interviews with five adolescent girls, aged 17–25 years, who experienced fatherless and resided in Sukoharjo Regency. The data were analyzed using Miles and Huberman's analytical method, which involves data reduction, data presentation, and conclusion drawing. The findings reveal that adolescent girls experiencing fatherless often adopt masculine behaviors as a coping strategy to compensate for the absence of a paternal figure in their lives. This behavioral adaptation serves as a means of navigating their emotional and social challenges, highlighting the complex interplay between family dynamics and gender identity formation.
Copyright (c) 2025 Mia Rohyanti Sudarsono, Wakit Abdullah, Sri Kusumo Habsari https://creativecommons.org/licenses/by-nc-sa/4.0
Students’ Perceived Usefulness and Ease of Use of Blended Learning in Tertiary Institutions in Ekiti State
The study examined how students perceived the value and simplicity of blended learning in Ekiti State's tertiary institutions. Three (3) higher education institutions were used to select the three hundred and twenty-six (326) respondents for the study, comprising two hundred (200) male students and one hundred and twenty-six (126) female students. Random sampling was employed in the study, and a descriptive survey was used as the design. The instrument used to collect data was a self-structured questionnaire about students' opinions of blended learning's usefulness and usability in Ekiti State's higher education institutions. A weighted mean, a statistical measure that considers the importance or weight of each value in a data set, was employed to offer descriptive responses to the two research questions posed for the investigation; two hypotheses were developed and tested using Chi-square. Based on the data analysis results, blended learning significantly influenced undergraduate students' perceptions of Ekiti State's institutions of higher learning. The ease of use of blended learning significantly impacted students' academic performance. The study advocated for blended learning strategies at the tertiary level; it suggested that the government collaborate with curriculum developers, federal and state authorities, and professional organisations such as the National Universities Commission to establish resource centres aimed at educating stakeholders in the educational sector about the advantages of blended learning and technology-supported learning methodologies.
Copyright (c) 2025 Oladele Dennis Omodara https://creativecommons.org/licenses/by-nc-sa/4.0
Perception and Knowledge of Global Warming among Undergraduates in Ekiti State, Nigeria
This study investigated the perception and knowledge of global warming among undergraduates in universities in Ekiti State, Nigeria. The research focused on three key areas: students’ perceptions and knowledge levels regarding global warming, the relationship between perception and knowledge, and any gender-based differences in these aspects. Utilizing a descriptive research design, the study sampled 400 undergraduates from Ekiti State University, Federal University Oye-Ekiti, and Bamidele Olumilua University of Science, Education and Technology, Ikere, selected through multistage sampling. Data were gathered using a researcher-designed questionnaire comprising sections on respondents’ bio-data, knowledge, and perception of global warming, with items rated on Likert and binary scales. Validity was ensured through expert reviews, and reliability was confirmed with a Cronbach’s Alpha value of 0.82. Analysis involved descriptive statistics, Pearson’s Product Moment Correlation, and t-tests. Findings revealed a generally good perception of global warming, with students showing moderate levels of knowledge. There was no significant relationship between perception and knowledge, but a notable gender difference in perception, favoring female students, was observed. Knowledge levels did not differ significantly by gender. The study concludes that while students have a good perception and moderate knowledge of global warming, targeted educational initiatives are needed to address misconceptions and improve understanding across genders.
Copyright (c) 2025 Mercy Adesola Daramola, Oluwatoyin Gladys Koshoffa, Dorcas Omolara Oyawole https://creativecommons.org/licenses/by-nc-sa/4.0
Dividend Policy and Market Performance of Listed Oil and Gas Firms in Nigeria
Dividend policy has long been the subject of debate and discussion among experts, particularly with regard to its impact on market performance. Some argue that dividend policy influences market performance based on Bird in-hand theory, whereas others dispute this claim. The study looked at how Nigerian listed oil and gas companies' market performance was impacted by their dividend policies. The study used an ex-post facto research methodology, and the population consisted of all ten (10) oil and gas companies listed on the Nigerian Exchange Group as of December 31, 2023. The sample size was seven (7) companies, and filtering sampling techniques were applied. For the eleven (11) years between 2012 and 2022, information was taken from the annual reports and accounts of seven (7) Nigerian listed oil and gas companies. Following the completion of several diagnostic tests, including the Shapiro-Wilk Normality Test, Pearson Correlation, Variance Inflation Factor (VIF), Heteroscedasticity Test, and Hausman Specification Test, the hypotheses were assessed using a random effect regression model. The results demonstrated that the share price of Nigerian listed oil and gas companies is positively impacted insignificantly by dividends per share, dividend payout ratio, and dividend yield. Among other things, the report suggested that management of Nigerian listed oil and gas companies implement the best dividend policy possible, which would benefit shareholders in the near and distant future. The report also suggested that oil\ and gas companies should create plans to optimize stockholder value while preserving financial stability and make better-informed decisions about dividend payouts.
Copyright (c) 2025 Adeleye Tope James, Audu Monday, Audu Jeremiah Okpanachi, Ogwu Harry UBA, Idris Ibrahim Kemi, Isah Musa, Audu Friday, Olorunfemi John Ojo, Adekunle Folorunsho Moses https://creativecommons.org/licenses/by-nc-sa/4.0
Irreplaceability of Gamification as a Pedagogical Strategy for Enhancing Simile Proficiency to Primary School Learners
Despite existing research on improving simile proficiency, there remains a gap regarding gamification. This study examined the irreplaceability of gamification pedagogical strategy in enhancing simile proficiency at a South African primary school. The population of this study comprised 31 English First Additional Language educators. Following a 20% population sampling norm, six educators were purposively selected for participation in the study. A qualitative approach was employed to obtain an in-depth understanding of gamification strategy in enhancing simile proficiency, using lesson observations and semi-structured interviews for data collection. Thematic analysis was utilised to interpret the data due to its robustness in systematically organising large datasets into well-defined and coherent themes. The findings exhibited that while learners initially struggled with similes, incorporating gamification by educators significantly improved their understanding and engagement. The limitations of this study were the sample size and time constraints, since only 25 minutes were allocated to each lesson. The implication of this study is that the incorporation of gamification strategies in lessons benefits educators and learners. Future researchers can investigate the indispensability of gamification strategies in improving simile proficiency among primary school learners. The study recommends frequent integration of gamification pedagogical strategies to enhance simile proficiency.
Copyright (c) 2025 Munyadziwa Sylvia Nemakhavhani, Farisani Thomas Nephawe https://creativecommons.org/licenses/by-nc-sa/4.0
The Mediated Moderated Role of Organizational Culture and Employee Involvement in the Relationship between Total Quality Management and Sustainable Organizational Performance
This study aims to examine the relationship between total quality management (TQM) and sustainable organizational performance (SOP), focusing on the mediating effect of organizational culture (OC) and the moderating effect of employee involvement (EI) in the banking industry of Bangladesh. Based on these insights, a questionnaire was developed, and academicians, research scholars, and field experts of this sector checked it for reliability. The results were summarized and analyzed through Partial Least Squares Structural Equation Modeling 4.0. According to the analysis, the findings reveal the positive direct effect of TQM on OC and SOP. The results also indicate the positive indirect effect of OC while strengthening the relationship between TQM and SOP. The outcome also demonstrates the positive impact of EI in moderating the relationship between TQM and SOP. TQM programs, to be successful and achieve SOP, require EI through empowerment, creativity, capacity building, organizational vision, mission, participation in management, and a supportive OC of innovation and learning. From the contextual perspective, the paper adds value in its originality through its exploration of the relationships, both direct and indirect, of CSFs of TQM in the banking sector of Bangladesh, gaining a deeper understanding of how effective TQM practices increase the likelihood of SOP, and paying attention to how the factors of OC and EI would strengthen the relationship.
Copyright (c) 2025 Dr. Nafiza Islam, Dr. Mohammad Thoufiqul Islam https://creativecommons.org/licenses/by-nc-sa/4.0
Factors Influencing Non-Adherence to Antihypertensive Drugs among Patients Attending Medical Outpatient Clinics at State Hospital Ikirun, Osun State
The study assessed the knowledge of hypertension among the respondent; it also assessed the level of adherence to antihypertensive drug and the factors influencing their adherence. A descriptive cross-sectional design was adopted for the study. The respondent was selected through convenience sampling technique and analysis was done with SPSS version 28 using both descriptive and inferential statistics. A sample size of 152 respondents was selected. A well-structured and validated questionnaire was used to secure information from the respondents that gave their consent to participate in the study. The level of significance was set at p < 0.05. The mean ± SD age of participants was 42±5.63 years. Regarding the knowledge of hypertension 40(26.3%) of the respondent has Poor Knowledge of Hypertension while 112(73.7%) has Good Knowledge of hypertension. The findings It shows that 53(34.9%) are adherence to their antihypertensive medication while majority 99(65.1%) are Non adherence to their antihypertensive drug. Also, factors influencing non adherence to antihypertensive drug: 82 (53.9%) high cost of the drug, 77 (50.7%) side effects from the medications, 88 (57.9%) tight schedules are factors influencing their adherence to their medications. The study was concluded that high cost of drug, side effects from the medication and tight schedules are factors influencing non-adherence to medication. It was also recommended that the government should su hypertensive patient should have a regular follow-up appointment to monitor patients' progress and address any concerns they may have about their medication.
Copyright (c) 2025 Serifat Asabi BABALOLA, Ifedayo Charles C. AJEWOLE, Opeyemi ABIOYE, Modupe Jokotola OYE https://creativecommons.org/licenses/by-nc-sa/4.0
The Mediating Role of Working Capital Turnover in the Relationship Between Liquidity, Solvency, and Profitability in Manufacturing Firms
This study investigates the effect of liquidity, solvency, and working capital turnover on the profitability of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) on secondary data from 108 companies selected through purposive sampling. The results show that liquidity has a positive and significant effect on profitability, while solvency does not directly influence profitability. Working capital turnover exhibits a significant negative effect on profitability and mediates the relationship between both liquidity and solvency toward profitability. These findings suggest that effective liquidity and working capital management can enhance firm performance, while high solvency levels may not always translate to increased profitability. The research provides important insights for corporate financial managers and stakeholders seeking to improve profitability through internal financial strategies, particularly in emerging markets.
Copyright (c) 2025 TWIST https://creativecommons.org/licenses/by-nc-sa/4.0
Earnings Management Unveiled: The Moderating Influence of Tax Planning on Deferred Tax Expense and Book Tax Differences
This study investigates the effect of Deferred Tax Expense (DTE) and Book-Tax Differences (BTD) on Earnings Management (EM), with a focus on the moderating role of Tax Planning. Using panel data from non-financial firms over a specified period, the research employs Panel Least Squares (PLS) regression analysis to test the hypothesized relationships. The results reveal that Deferred Tax Expense has a significant positive effect on Earnings Management, supporting the view that tax-related timing items offer discretionary space for managers to manipulate earnings. In contrast, Book-Tax Differences show only a marginally significant relationship, suggesting a weaker or context-dependent influence on earnings manipulation. Further analysis demonstrates that Tax Planning significantly moderates the relationship between Deferred Tax Expense and Earnings Management, indicating that firms with more strategic tax planning are less likely to use deferred tax items for earnings manipulation. However, Tax Planning does not significantly moderate the effect of Book-Tax Differences on Earnings Management. These findings contribute to the literature on tax-related financial reporting behavior and highlight the importance of incorporating tax planning considerations into the assessment of earnings quality. The study also offers practical implications for regulators, auditors, and investors in monitoring financial transparency.
A Systematic Review of the Role of Trade Unions in Advocating for Workers' Interests and their Impact on Organizational Productivity in Manufacturing Firms in Africa
This research aims to critically assess the role of trade unions in advocating for the collective interests of workers, focusing on their efforts in negotiations for improved wages and working conditions. Furthermore, the study seeks to understand how these advocacy efforts translate into productivity levels within organizations. Utilizing a descriptive research design, comprehensive data was collected to elucidate trade union activities, the challenges they encounter, and their overarching influence on organizational performance. The findings of this study underscore the pivotal role that trade unions play in enhancing productivity through their advocacy for better working conditions and increased employee motivation (Freeman & Medoff, 1984; Cox, 2009). By engaging in collective bargaining, trade unions not only elevate the voice of workers but also contribute to the establishment of a more equitable workplace environment, which, as previous research indicates, is correlated with improved employee satisfaction and output (Baker & Stelling, 2011; Godard, 2004). Moreover, this research concludes that trade unions exert a significant positive effect on organizational productivity, reinforcing the notion that collective employee interests can yield better outcomes for both employees and their organizations (Addison et al., 2000). The study highlights that organizations with active union participation often experience higher levels of employee engagement and lower turnover rates, contributing to sustained productivity improvements (Bryson et al., 2012). Despite the valuable insights provided, it is noteworthy that this research also identifies a gap in the existing literature concerning trade unions in the manufacturing sector. There is a scarcity of focused studies exploring the specific dynamics of trade union activities within manufacturing firms, suggesting a critical opportunity for further exploration in this area (Katz & Darbishire, 2000; Tuck & Murdock, 2001). Future research could address this gap by examining how the unique characteristics of the manufacturing industry influence the effectiveness and strategies of trade unions, thereby enriching the discourse on labor relations and organizational productivity.
Does Financial Stability Prevent Fraud? Examining the Influence of External Pressures on Financial Statement Manipulation
This study examines the impact of Financial Stability on Financial Statement Fraud, with a focus on the moderating role of External Pressure. The research utilizes Panel Least Squares (PLS) regression analysis to assess the relationship between financial stability (measured through various financial ratios) and financial statement fraud. Additionally, the study incorporates external pressure as a moderating variable to understand how factors such as market competition and regulatory requirements influence the likelihood of fraudulent behavior in firms. The results indicate a significant negative relationship between financial stability and financial statement fraud, with higher financial stability correlating with a lower incidence of fraud. Moreover, external pressure strengthens this relationship, highlighting that external forces interact with internal financial conditions to impact fraudulent activities. The findings contribute to the growing literature on financial fraud prevention, emphasizing the importance of maintaining strong financial health and considering external factors when addressing fraud risks. These results have practical implications for corporate governance and risk management strategies, particularly in industries facing high external pressures.
Implementation of the National HIV/AIDS Policy in Schools in the Eastern Cape, South Africa
This qualitative research investigates teachers’ perceptions regarding implementing South Africa’s National HIV/AIDS Policy within primary schools, focusing on the O.R. Tambo Inland Education District in the Eastern Cape. Guided by an interpretive paradigm and a case study methodology, data collection entailed document review, semi-structured interviews, and field observations involving twelve teachers, five school managers, two union representatives, and five Life Orientation (LO) educators. Findings reveal substantial gaps in teachers’ knowledge, inadequate training, and limited commitment towards effective policy implementation, further exacerbated by the unavailability of a comprehensive, accessible national HIV/AIDS policy document within schools. The study advocates for increased stakeholder engagement, participatory policy development, and continuous professional development to foster ownership and enhance implementation efficacy. The findings underscore the importance of collaborative efforts, ongoing training, and contextually relevant policies to address HIV/AIDS effectively in school settings.
The Influence of Phubbing and Fear of Missing Out on Digital Leadership and Employee Performance
The rapid advancement of digital technology has significantly reshaped employee behavior, particularly among Generation Z workers who are highly prone to digital distractions. Maladaptive behaviors such as Phubbing and Fear of Missing Out (FOMO) have been shown to negatively affect Employee Performance (EP). However, the mediating role of Digital Leadership (DL) in this dynamic remains underexplored, especially in developing economies and service sector contexts. This study investigates the mediating effect of DL on the relationship between Phubbing, FOMO, and EP, focusing on Generation Z employees in service companies in Makassar, Indonesia. A quantitative research approach was employed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The measurement model was tested using Confirmatory Factor Analysis (CFA) to ensure validity and reliability, while the structural model assessed path coefficients and mediation effects. Data were collected from 384 Generation Z employees across various service industries. The results reveal that both Phubbing and FOMO significantly reduce employee performance. However, Digital Leadership plays a pivotal mediating role by mitigating these negative impacts. DL facilitates healthier digital engagement in the workplace, helping sustain productivity despite the prevalence of digital distractions. This study contributes to the literature by integrating digital behavior management into leadership frameworks and provides practical insights for human resource management in the digital era. To the best of our knowledge, this is the first empirical investigation of this mediation model within the service sector of a developing economy.
Copyright (c) 2023 TWIST https://creativecommons.org/licenses/by-nc-sa/4.0
Mothers' Acceptance and Support for their LGBT Children in Cisheteronormative School Systems
This article addresses the underexplored experiences of mothers of LGBT children in South Africa, particularly in the context of school bullying and imposed cisheteronormative school cultures. By including the voices of these mothers, the article contributes to the ongoing conversation about combating bullying and creating more inclusive educational environments. Using a qualitative case study approach, semi-structured interviews with six mothers were conducted, and the transcribed data were thematically analyzed. The narratives highlight maternal practices and strategies in supporting their children who grew up in homophobic and transphobic school environments. These mothers shared their experiences of their children "coming out" at a young age and their efforts to advocate for equal educational opportunities akin to those afforded to heterosexual and cisgender students. The findings revealed that their efforts were largely unsuccessful despite attempts to address the bullying with school management. Drawing on the theory of compulsory heterosexuality, this article demonstrates the critical role that mothers play in challenging heteronormative structures and advocating for their children's psychological well-being and academic success in the face of discrimination at schools.
Grade 10 Learners’ Perception of Accounting Subject in Selected O.R. Tambo Coastal District Schools
This qualitative study explores Grade 10 learners’ perceptions of accounting within selected schools in the O.R. Tambo Coastal District. Employing a phenomenological approach, data were gathered through semi-structured interviews with four learners and four teachers from two secondary schools. The research design facilitated an in-depth understanding of participants’ lived experiences and perceptions regarding accounting education. The study is guided by Bandura’s (1986) Social Cognitive Theory, which posits that personal factors, environmental influences, and observational learning shape individuals’ behaviours and perceptions. This framework helps to understand how peer attitudes, resource availability, and teacher support influence learners’ perceptions of accounting. Data collection was conducted using semi-structured interview guides developed to probe learners’ and teachers’ perceptions, experiences, and challenges related to accounting. The interview questions focused on understanding factors that shape perceptions, perceived difficulties, relevance, and resource availability. The interviews were audio-recorded with participants’ consent, transcribed verbatim, and used for analysis. Data were analysed thematically following Braun and Clarke’s (2006) six-phase process. The steps included familiarisation with the data, generating initial codes, searching for patterns, reviewing themes, defining and naming themes, and producing the final report. NVivo software supported the coding process, enabling systematic organisation and identifying core themes such as perceived difficulty, resource constraints, and peer influence. Member checking was employed to validate the findings, and triangulation of data sources enhanced credibility. The analysis provided insights into the factors influencing learners’ perceptions of accounting, highlighting areas for targeted intervention.
Teaching English as a Language or Subject in South Africa
In multilingual South African classrooms, English is expected to serve a dual function: as a subject of academic study and as the language of learning and teaching (LoLT) from Grade 4 onwards. However, in practice, this duality presents a pedagogical dilemma, as English FAL is often delivered with an emphasis on grammar instruction and assessment preparation rather than real-world language use. This qualitative case study investigates whether English is being taught primarily as a language or a subject in South African schools, using Communicative Language Teaching (CLT) as its theoretical lens. Data were collected through semi-structured interviews with teachers, learners, and Curriculum Advisors; classroom observations; and curriculum document analysis. The findings reveal that most teachers, particularly in under-resourced contexts, prioritise textbook-bound, examination-driven instruction, sidelining opportunities for communicative engagement. Learner responses and classroom interactions indicate higher levels of interest and participation when English lessons are interactive, contextually relevant, and encourage authentic use of the language. Curriculum Advisors confirmed that while CAPS promotes communicative competence, its implementation is undermined by overcrowded classrooms, limited pedagogical training, and weak formative assessment practices. Multilingualism in learners’ backgrounds was seldom used as an asset, further limiting inclusive language development. The study concludes that English instruction lies along a continuum, with a few schools implementing hybrid approaches that blend academic rigor with functional language use. It recommends increased investment in teacher development, differentiated curriculum support, and policy alignment to empower teachers and learners to achieve both academic and communicative English proficiency.
Digitalization of VAT and Tax Evasion Control in Nigeria
This study examines the impact of digitalisation on the administration of Value Added Tax (VAT) and its effect on controlling tax evasion in Nigeria. Utilising an ex-post facto research design, the study analysed secondary data obtained from the Federal Inland Revenue Service (FIRS) now known as Nigeria Revenue Service (NRS), and the Central Bank of Nigeria (CBN) Statistical Bulletin from 2000 to 2023. By comparing the pre-digitalisation and post-digitalisation periods, a paired t-test was conducted to determine whether a statistically significant difference existed in VAT revenue. The results revealed a notable increase in VAT revenue following digitalisation, suggesting that digital tools enhance transparency, reduce opportunities for tax evasion, and promote revenue generation. The findings highlight the importance of embracing digital innovations in tax administration to improve compliance and efficiency within the Nigerian tax system. The study recommends increased investment in VAT-specific digital tools and taxpayer education to further consolidate these gains.
The Comparison of Speed and Agility among Elite Level Male Cricketers in Bangladesh
In recent years cricket has become very popular game. In this game speed and agility are very important for batters and bowlers. This study aimed to compare speed and agility performance between elite-level male batters and bowlers in Bangladeshi cricket. A total of 120 professional players (60 batters and 60 bowlers) participated. Speed was measured using the 50-meter sprint test, while agility was measured using the 4×10-meter shuttle run test. The Results indicated that batters demonstrated significantly higher speed (6.93 ± 0.32 s) than bowlers (7.11 ± 0.35 s), with the difference being statistically significant (p < 0.05). Although batters also recorded slightly better agility (9.71 ± 0.49 s) than bowlers (9.85 ± 0.41 s), the difference was not statistically significant (p > 0.05). These findings suggest role-specific differences in physical performance, with batters displaying superior sprinting ability, likely due to game demands such as running between wickets. However, agility levels were relatively similar across both roles, indicating that it is a universally emphasized component in elite cricket training. This study highlights the importance of position-specific conditioning to enhance overall performance in cricket.
Innovation Strategies and Sector Specificities: Focus on the Tourism Industry
Innovation strategies, whether technological, organizational, or sustainable, play a central role in the competitiveness of tourism sectors, a field characterized by distinct specificities (seasonality, competitive intensity, customer demands). This article examines how tourism stakeholders adjust their innovative approaches to these specific sectoral constraints. By synthesizing theories within the discipline, we study emerging innovation models (digitalization, ecotourism, personalization) and their varied effects on performance. The objective of this study is to identify the essential levers for innovation aligned with the realities and opportunities of the tourism sector.
Understanding Muscular Dystrophy in a School Environment within an African Context
The paper reflects on the condition muscular dystrophy in African communities and the implications for inclusive education. It emphasizes the need for Afrocentric approaches to understanding disability and incorporating indigenous knowledge systems. It acknowledges that dearth of research on MD from an African perspective limits access to inclusive education. Information was obtained from literature on disability and indigenous knowledge systems from the African perspective. The dearth of research in MD from an African perspective compelled this study to utilise a comprehensive literature review, allowing the use of data sources across the globe. Afrocentric approaches that embrace African culture are the cornerstone of understanding issues of disability in the African context. The paper suggests that the Afrocentric lens is essential for achieving inclusive education in Africa by recognising the role of culture in the education system. The findings provide an understanding of the condition of MD from the Eurocentric and Afrocentric perspectives. Inclusive education should incorporate African indigenous knowledge systems to respond to disability in African school environments. Furthermore, the paper emphasizes the need to validate traditional practices in understanding and addressing MD.
Experiential Learning as a Catalyst for Pedagogical Innovation: Perspectives of B.Ed Humanities Students at a South African University
This study explores how experiential learning, through a field excursion, serves as a catalyst for pedagogical innovation among B.Ed Humanities students at a South African university. The research is based on the belief that meaningful learning occurs when theoretical knowledge is connected to real-world contexts. The study aimed to investigate the perspectives of third-year B.Ed Humanities students on how a Geography and History-based field excursion influenced their understanding of content, student engagement, and future teaching practices. A qualitative case study approach was used with the interpretivist paradigm. Data was collected through open-ended questionnaires from 37 participants and analysed using Braun and Clarke’s thematic analysis method. During data analysis, four themes were identified: enhanced conceptual understanding, real-world application of theory, pedagogical innovation, and increased student engagement. Students reported deeper content comprehension, increased interest in their subjects, and a shift toward adopting student-centred teaching approaches. The study contributes to the growing body of literature on experiential learning by showing its potential to transform teacher preparation in the South African context. It affirms that authentic, context-rich experiences help student teachers to bridge the gap between theory and practice, ultimately enhancing their professional development. The study recommends formal integration of experiential learning into the B.Ed curriculum, improved alignment between excursion content and academic modules, structured reflection processes, and further research on long-term pedagogical impact.
An Exploration of Teaching Critical Thinking Skills through a Novel in an English First Additional Language Classroom
Scholars point to the value of the literary text as an effective stimulus for learners to think critically and express their feelings and ideas in a language in integrating literature in the language classroom. The benefits of literature for developing learners’ critical thinking skills and creativity have been highlighted by a number of researches (Alvarez, Calvete, & Sarasa, 2012; Bobkina & Dominguez, 2014; Bobkina & Stefanova, 2016; Fernandez de Caleya, Bobkina & Sarto, 2012; Ghosn, 2002). Against this background, this study investigated investigate challenges faced by grade 10 learners at a rural public secondary school in Mankweng circuit in Capricorn North District, Limpopo province, South Africa in analysing novel. This study was guided by Rosenblatt’s (1982) Literary Transaction Theory which transformed the landscape of literary instruction. Semi-structured in-depth interviews and classroom observation were used to collect data. The findings of this study show that literature helps the learners to understand the meaning of the literary text by drawing from multiple interpretations and perspectives from classmates as way of developing their critical thinking skills. This study recommends the use of high order of thinking as a strategy when teaching literature and a further investigation to explore the efficiency of critical thinking approaches in teaching different subject areas.
Rosenblatt’s (1982) Literary Transaction Theory